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Examines the responsibilities of administrators and field supervisors of patrol in the local and state law enforcement agencies. Surveys the general principles of American criminal law, the elements of major crimes, and the basic steps of prosecution procedure.Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 140 Introduction To Corrections 3 cr. Traces the evolution of practices based on philosophies of retribution, deterrence, and rehabilitation.Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 107 Survey of Criminology 3 cr.

Introduces the Quick Books accounting software program.

Covers the principles and methodology of fraud detection and deterrence. [view & print course content summary] ACC 241 Auditing I 3 cr.

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. Presents techniques of investigating, interpreting, and appraising accounting records and assertions.

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.

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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