Course Descriptions
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COURSE DESCRIPTIONS COURSE DESCRIPTIONS ACCOUNTING (ACCTG) ACCOUNTING 17 Payroll Accounting ACCOUNTING 1 2 UNITS Introductory Accounting I LECTURE 2 HOURS 5 UNITS (UC: CSU) Students learn the procedures and practices involved in a LECTURE 5 HOURS firm’s payroll system, including familiarizing Students with Students learn fundamental accounting principles and con- current laws regarding computation of regular and overtime cepts. This is the study of accounting as an information sys- pay, withholding of payroll taxes, computation of employer’s tem, examining why it is important and how it is used by payroll taxes, and the preparation of payroll tax returns and investors, creditors and others to make decisions. The course reports. covers the accounting information system, including record- ACCOUNTING 19 ing and reporting of business transactions with a focus to the Ethics for Accounting Professionals accounting cycle, applications of generally accepted account- 2 UNITS ing principles, financial statements and financial statements LECTURE 2 HOURS analysis. Includes issues relating to assets, liabilities, equity valuation, revenue and expense recognition, cash flows, inter- This course is a survey and study of ethics in business and nal controls and ethics. accounting areas including the study of moral values, per- sonal integrity, professional accountability, business legiti- Note: Accounting 21 (3 UNITS and Accounting 22 (3 unit) when macy, equity, and fairness. This course also includes the study taken together, are equivalent to Accounting 1 (5 UNITS) of the Sarbanes-Oxley Act, Codes of conduct, Circular 230, and ACCOUNTING 2 case analysis. Introductory Accounting II 5 UNITS (UC: CSU) ACCOUNTING 21 LECTURE 5 HOURS Bookkeeping and Accounting I 3 UNITS (UC: CSU) Prerequisite: Accounting 1or Accounting 22 with a satisfactory LECTURE 3 HOURS grade or better Students learn fundamentals of double-entrée accounting; Students learn how managers use accounting information the accounting cycle; preparation of the trial balance; finan- in decision-making, planning, directing operations and con- cial statements, accounting for merchandise businesses, cash trolling. Focuses on cost terms and concepts, cost behav- transactions; special journals etc. ior, cost structure and cost-volume-profit-analysis. Includes issues relating to cost systems, cost control, profit planning Note: Accounting 21 (3 UNITS and Accounting 22 (3 unit) when and performance analysis in manufacturing and service taken together, are equivalent to Accounting 1 (5 UNITS) environments. ACCOUNTING 22 ACCOUNTING 15 Bookkeeping and Accounting II 3 UNITS (UC: CSU) Tax Accounting I LECTURE 3 HOURS 3 UNITS (CSU) LECTURE 3 HOURS Co-requisite: Accounting 42 Students learn to prepare Federal and California income tax Students learn accounting for receivables, payables, bad debts, returns for individuals, topics include overview, gross Income, deferrals and accruals, merchandise inventories, plant and exemptions, deductions, tax credits, self-employment tax equipment, accounting for partnerships and corporations, returns and rental property transactions. This course can be Cash Flow statement, and comparative financial statement utilized to meet part of the basic qualification for registering analysis etc. as tax preparer and the continuing education requirement of Note: Accounting 21 (3 UNITS and Accounting 22 (3 unit) when the California Tax Preparer Act. taken together, are equivalent to Accounting 1 (5 UNITS) ACCOUNTING 16 ACCOUNTING 23 Tax Accounting II Recordkeeping for Small Business 3 UNITS (CSU) 3 UNITSLecture 3 hours LECTURE 3 HOURS Students learn the cash basis concept of accounting, and small Advisory: Accounting 15 business computerized accounting software using Quick- books. Students will complete simulated accounting projects In this course, Students continue the study of Federal Income designed for different types of small business firms using both Taxes, and the analysis of laws as well as consideration of manual and automated systems. appropriate accounting procedures and preparation of reports and returns as they apply to partnerships, limited liability companies, corporations, and S corporations. 142 LACC 2017-2018 GENERAL CATALOG COURSE DESCRIPTIONS ACCOUNTING 27 will also include some limited discussion of prosecution and Automated Accounting Methods and Procedures II defense decision making, criminal culpability, and defenses 3 UNITS to crimes. LECTURE 2 HOURS. LABORATORY 2 HOURS Prerequisites: Accounting 1, 21, 41 or 51. ADMINISTRATION OF JUSTICE 3 Legal Aspects of Evidence Students use computer applications in the preparation of 3 UNITS (CSU) special journals, payroll register, bank reconciliation, aging LECTURE 3 HOURS accounts receivable, inventory costing and depreciation, anal- ysis of financial statements. The Student learns the categories of evidence and legal rules governing its admission and exclusion in the criminal process. ACCOUNTING 31 Mathematics of Accounting ADMINISTRATION OF JUSTICE 4 3 UNITS (CSU) Principles and Procedures of the Justice System LECTURE 3 HOURS 3 UNITS (CSU) LECTURE 3 HOURS Students learn the mathematical fundamentals, bank recon- ciliation, payroll computations, depreciation and allocation of Students learn, through examination and analysis, due pro- overhead, trade and cash discounts and other accounting-re- cess in criminal proceedings from pre-arrest through trial lated math subjects. and appeal utilizing statutory law and state and constitutional law precedents. ACCOUNTING 55 Accounting Computer Laboratory ADMINISTRATION OF JUSTICE 5 1 UNITS (CSU) Criminal Investigation LABORATORY 2 HOURS 3 UNITS (CSU) LECTURE 3 HOURS Students learn to use the spreadsheet software ‘Microsoft Excel’ for solving accounting problems and concepts being Students learn the techniques, procedures, and ethical issues studied in other accounting classes. in the investigation of crime, including organization of the investigative process, crime scene searches, interviewing and interrogating, surveillance, source of information, utility of ADMINISTRATION OF JUSTICE (ADM evidence, scientific analysis of evidence and the role of the JUS) investigator in the trial process. ADMINISTRATION OF JUSTICE 6 ADMINISTRATION OF JUSTICE 1 Patrol Procedures Introduction to Administration of Justice 3 UNITS (CSU) 3 UNITS (UC: CSU) LECTURE 3 HOURS LECTURE 3 HOURS Students learn the history and development of patrol philoso- The Student will be introduced to the characteristics of the phy and preparing for field activities. Topics covered include, criminal justice system in the United States. Focus is placed but are not limited to, Ethics in Law Enforcement; Preparing on examining crime measurement, theoretical explanations for Duty; Basic Concepts of Patrol; Handling Calls for Service; of crime, responses to crime, components of the system, and Arrests; and Investigations and Reports. current challenges to the system. The course examines the evolution of the principles and approaches utilized by the jus- ADMINISTRATION OF JUSTICE 8 tice system and the evolving forces which have shaped those Juvenile Procedures principals and approaches. Although justice structure and 3 UNITS (CSU) process is examined in a cross cultural context, emphasis is LECTURE 3 HOURS placed on the US justice system, particularly the structure and Students learn about the origin, development, and organiza- function of US police, courts, and corrections. Students are tion of the Juvenile Justice System as it evolved in the Amer- introduced to the origins and development of criminal law, ican Justice System. The course explores the theories that legal process, and sentencing and incarceration policies. focus on Juvenile Law, courts and processes, and the consti- ADMINISTRATION OF JUSTICE 2 tutional protections extended to juveniles administered in the Concepts of Criminal Law American Justice System. 3 UNITS (UC: CSU) LECTURE 3 HOURS ADMINISTRATION OF JUSTICE 14 Report Writing for Peace Officers The Student will learn the doctrines of criminal liability in 3 UNITS(CSU) the United States and the classification of crimes against per- LECTURE 3 HOURS sons, property, morals, and public welfare. Special emphasis Students learn to complete written reports as used by Law is placed on the classification of crime, the general elements enforcement agencies and present factual material with clar- of crime, the definitions of common and statutory law, and ity, definiteness, and conciseness emphasized. the nature of acceptable evidence. This course utilizes case law and case studies to introduce Students to criminal law. The completion of This course offers a foundation upon which upper-division criminal justice course will build. The course LACC 2017-2018 GENERAL CATALOG 143 COURSE DESCRIPTIONS ADMINISTRATION OF JUSTICE 16 ADMINISTRATION OF JUSTICE 160 Recruitment Selection Process Police Organization and Administration 3 UNITS (CSU) 3 UNITS (CSU) LECTURE 3 HOURS LECTURE 3 HOURS Students learn of the selection process for employment with Students learn to analyze the concept of police organizations an agency in the criminal justice system. Topics will include and management styles; addressing the roles and responsibil- a review of the minimum qualifications for employment as ities of law enforcement agencies. a peace officer as determined by the Commission on Peace Officer Standards & Training (POST) and/or Standards and ADMINISTRATION OF JUSTICE 180 Training for Corrections (STC). Specific topics will