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Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. Demonstrates how decision-makers use accounting information for reporting purposes.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. 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.Offers analytical techniques through the use of comprehensive case studies. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments.Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis. 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. Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.
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.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.Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems.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.