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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.
Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.
Prerequisite: ACC 211 or equivalent or school approval. [view & print course content summary] ACC 215 Computerized Accounting 3 cr.
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.
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 techniques of investigating, interpreting, and appraising accounting records and assertions.
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.
Covers the principles and methodology of fraud detection and deterrence.
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.