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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.

Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets.

Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.

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.Studies internal control design and evaluation, evidence-gathering techniques, and other topics.Develops an understanding and appreciation of the philosophy of the audit process and its practice.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.

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