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Develops an understanding and appreciation of the philosophy of the audit process and its practice.
Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing. [view & print course content summary] ADJ 100 Survey of Criminal Justice 3 cr.
Covers the principles and methodology of fraud detection and deterrence.
Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches. [view & print course content summary] ACC 241 Auditing I 3 cr.
Introduces the computer in solving accounting problems. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting.
Introduces the Quick Books accounting software program.
Competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests, or by satisfactorily completing the required MTE units, or equivalent. [view & print course content summary] ACC 134 Small Business Taxes 3 cr.
Introduces taxes most frequently encountered in business. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies, and S-corporations.
Focuses on the complex areas of balance sheet and income statement reporting for the corporate entity. Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 231 Cost Accounting I 3 cr.Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems.Includes cost control, responsibility accounting, capital budgeting, and pricing decisions. Prerequisite: ACC 212 with a grade of "C" or higher. [view & print course content summary] ACC 240 Fraud Examination 3 cr.