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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.

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.

Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor. Prerequisite or Co-requisite: ACC 212 or equivalent. [view & print course content summary] ACC 261 Principles of Federal Taxation I 3 cr. Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 105 The Juvenile Justice System 3 cr.

Considers contemporary issues, problems, and controversies in modern law enforcement. Studies the goals, methods, and techniques of police patrol with focus on the norms which govern work behavior in a police career. [view & print course content summary] ADJ 130 Introduction to Criminal Law 3 cr.