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Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing.

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.

Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.

Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3.

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.

Prerequisite: ACC 212 with a grade of "C" or higher. [view & print course content summary] ACC 240 Fraud Examination 3 cr.Also, covers recent developments in e-commerce and consumer fraud and the legal options for victims of fraud. [view & print course content summary] ACC 241 Auditing I 3 cr.Presents techniques of investigating, interpreting, and appraising accounting records and assertions.Introduces the computer in solving accounting problems. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting.Introduces the Quick Books accounting software program.

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Studies internal control design and evaluation, evidence-gathering techniques, and other topics.

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