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Presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. [view & print course content summary] ADJ 100 Survey of Criminal Justice 3 cr.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.Includes cost control, responsibility accounting, capital budgeting, and pricing decisions. 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.Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course. [view & print course content summary] ACC 231 Cost Accounting I 3 cr.

Focuses on the complex areas of balance sheet and income statement reporting for the corporate entity. Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. [view & print course content summary] ACC 240 Fraud Examination 3 cr.

Includes income tax preparation related to business assets; business of the home; employment taxes; withholding and estimated taxes; Schedules C, SE and 1040; self-employed retirement plans; tip reporting and allocation rules, etc.

Also includes discussion and practice in recording of payroll for a small business. [view & print course content summary] ACC 198 Seminar and Project: Accounting Capstone 3 cr.

Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Demonstrates how decision-makers use accounting information for reporting purposes.

Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.

Presents the study of federal taxation as it relates to individuals and related entities. Presents the evolution, philosophy, structures, and processes of the American juvenile delinquency system; surveys the rights of juveniles, dispositional alternatives, rehabilitation methods, and current trends.

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