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Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.
Prerequisite: ACC 211 or equivalent or school approval. [view & print course content summary] ACC 215 Computerized Accounting 3 cr.
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.Presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. Emphasizes personal tax burden minimization and preparation of personal tax returns. Presents an overview of the United States criminal justice system; introduces the major system components: law enforcement, judiciary, and corrections.Offers analytical techniques through the use of comprehensive case studies. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments.Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis. Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets.
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