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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.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. [view & print course content summary] ACC 211 Principles of Accounting I 3 cr.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 4 cr. Introduces accounting principles with respect to financial reporting.Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.

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.