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Course Descriptions COURSE DESCRIPTIONS ACCOUNTING 1 ACCOUNTING 17 Introductory Accounting I Payroll Accounting 5 UNITS (UC: CSU) 2 UNITS Lecture 5 hours Lecture 2 hours Students learn fundamental accounting principles Students learn the procedures and practices involved and concepts. This is the study of accounting as an in a firm’s payroll system, including familiarizing information system, examining why it is important students with current laws regarding computation and how it is used by investors, creditors and of regular and overtime pay, withholding of payroll others to make decisions. The course covers taxes, computation of employer’s payroll taxes, and the accounting information system, including the preparation of payroll tax returns and reports. recording and reporting of business transactions with a focus to the accounting cycle, applications of ACCOUNTING 21 generally accepted accounting principles, financial Bookkeeping and Accounting I statements and financial statements analysis. 3 UNITS (UC: CSU) Includes issues relating to assets, liabilities, equity Lecture 3 hours valuation, revenue and expense recognition, Students learn fundamentals of double-entrée cash flows, internal controls and ethics. Note: accounting; the accounting cycle; preparation of the Accounting 21 (3 units and Accounting 22 (3 unit) trial balance; financial statements, accounting for when taken together, are equivalent to Accounting merchandise businesses, cash transactions; special 1 (5 units) journals etc. Note: Accounting 21 (3 units and Accounting 22 (3 unit) when taken together, are equivalent to Accounting 1 (5 units) ACCOUNTING 2 Introductory Accounting II 5 UNITS (UC: CSU) ACCOUNTING 22 Lecture 5 hours Bookkeeping and Accounting II Prerequisite: Accounting 1 with a satisfactory 3 UNITS (UC: CSU) grade or better Lecture 3 hours Students learn how managers use accounting Prerequisite: information in decision-making, planning, Accounting 21 or directing operations and controlling. Focuses Accounting 6 on cost terms and concepts, cost behavior, cost Corequisite: Accounting 42 structure and cost-volume-profit-analysis. Includes Students learn accounting for receivables, payables, bad issues relating to cost systems, cost control, debts, deferrals and accruals, merchandise inventories, profit planning and performance analysis in plant and equipment, accounting for partnerships and manufacturing and service environments. corporations, Cash Flow statement, and comparative financial statement analysis etc. Note: Accounting 21 (3 ACCOUNTING 15 units and Accounting 22 (3 unit) when taken together, Tax Accounting I are equivalent to Accounting 1 (5 units) 3 UNITS (CSU) Lecture 3 hours ACCOUNTING 23 Students learn to prepare Federal and California Recordkeeping for Small Business income tax returns for individuals, topics include 3 UNITS overview, gross Income, exemptions, deductions, Lecture 3 hours tax credits, self-employment tax returns and rental Students learn the cash basis concept of accounting, property transactions. This course can be utilized to and small business computerized accounting software meet part of the basic qualification for registering using Quickbooks. Students will complete simulated accounting projects designed for different types of as tax preparer and the continuing education small business firms using both manual and automated requirement of the California Tax Preparer Act. systems. 118 LOS ANGELES CITY COLLEGE 2016-2017 Catalog COURSE DESCRIPTIONS ACCOUNTING 27 ADMINISTRATION OF JUSTICE 2 Automated Accounting Methods and Procedures II Concepts of Criminal Law 3 UNITS 3 UNITS (UC: CSU) Lecture 2 hours Laboratory 2 hours Lecture 3 hours Students use computer applications in the preparation Prequiste Administration Justic 1 of special journals, payroll register, bank reconciliation, Advisory English 101 aging accounts receivable, inventory costing and The student will learn the doctrines of criminal liability depreciation, analysis of financial statements. in the United States and the classification of crimes against persons, property, morals, and public welfare. ACCOUNTING 31 Special emphasis is placed on the classification of Mathematics of Accounting crime, the general elements of crime, the definitions of 3 UNITS (CSU) common and statutory law, and the nature of acceptable Lecture 3 hours evidence. This course utilizes case law and case studies Students learn the mathematical fundamentals, bank to introduce students to criminal law. The completion reconciliation, payroll computations, depreciation and of this course offers a foundation upon which upper- allocation of overhead, trade and cash discounts and division criminal justice course will build. The course other accounting-related math subjects. will also include some limited discussion of prosecution and defense decision making, criminal culpability, and ACCOUNTING 55 defenses to crimes. Accounting Computer Laboratory 1 UNITS ADMINISTRATION OF JUSTICE 3 Laboratory 2 hours Legal Aspects of Evidence Prerequisite: Accounting 21 or Accounting 6 or Accounting 3 UNITS (CSU) 41 with a satisfactory grade or better Lecture 3 Students learn to use the spreadsheet software hours ‘Microsoft Excel’ for solving accounting problems and The student learns the categories of evidence and concepts being studied in other accounting classes. legal rules governing its admission and exclusion in the criminal process. ADMINISTRATION OF JUSTICE 1 Introduction to Administration of Justice ADMINISTRATION OF JUSTICE 4 3 UNITS (UC: CSU) Principles and Procedures of the Justice System Lecture 3 hours 3 UNITS (CSU) Advisory English 101 Lecture 3 hours The student will be introduced to the characteristics of Students learn, through examination and analysis, due the criminal justice system in the United States. Focus is process in criminal proceedings from pre-arrest through placed on examining crime measurement, theoretical trial and appeal utilizing statutory law and state and explanations of crime, responses to crime, components constitutional law precedents. of the system, and current challenges to the system. The course examines the evolution of the principles ADMINISTRATION OF JUSTICE 5 and approaches utilized by the justice system and the Criminal Investigation evolving forces which have shaped those principals and 3 UNITS (CSU) approaches. Although justice structure and process is Lecture 3 hours examined in a cross cultural context, emphasis is placed Students learn the techniques, procedures, and on the US justice system, particularly the structure and ethical issues in the investigation of crime, including function of US police, courts, and corrections. Students organization of the investigative process, crime scene are introduced to the origins and development of searches, interviewing and interrogating, surveillance, criminal law, legal process, and sentencing and source of information, utility of evidence, scientific incarceration policies. analysis of evidence and the role of the investigator in the trial process. LOS ANGELES CITY COLLEGE 2016-2017 Catalog 119 COURSE DESCRIPTIONS ADMINISTRATION OF JUSTICE 6 ADMINISTRATION OF JUSTICE 53 Patrol Procedures Forensic Fingerprint Evidence 3 UNITS (CSU) 3 UNITS Lecture 3 hours Lecture 3 hours. Students learn the history and development of patrol Students learn the history of fingerprinting; fingerprint philosophy and preparing for field activities. Topics pattern types and classification; the searching and covered include, but are not limited to, Ethics in Law referencing of fingerprints; techniques for taking good Enforcement; Preparing for Duty; Basic Concepts fingerprints; the problems in taking inked fingerprints; of Patrol; Handling Calls for Service; Arrests; and the proper procedure for taking major case prints; and Investigations and Reports. the preparation of fingerprint charts for court testimony. ADMINISTRATION OF JUSTICE 8 ADMINISTRATION OF JUSTICE 60 Juvenile Procedures Arrest, Search and Seizure 3 UNITS (CSU) 3 UNITS (CSU) Lecture 3 hours Lecture 3 hours Advisory English 101 Students learn the laws of search and seizure. Students Students learn about the origin, development, and learn the interpretations of these laws by the U.S. organization of the Juvenile Justice System as it evolved Supreme Court. Topics include, but are not limited in the American Justice System. The course explores to, exceptions to warrant requirements; reasonable the theories that focus on Juvenile Law, courts and expectation of privacy; and probable cause. processes, and the constitutional protections extended to juveniles administered in the American Justice ADMINISTRATION OF JUSTICE 62 System. Fingerprint Classification 3 UNITS (CSU) ADMINISTRATION OF JUSTICE 14 Lecture 3 hours Report Writing for Peace Officers A practical course designed to cover the technical 3 UNITS(CSU) aspects of fi ngerprinting. Topics will include pattern Lecture 3 hours interpretation,classification, taking and lifting of prints, Students learn to complete written reports as used by and searching and filing procedures. Times will be Law enforcement agencies and present factual material devoted to laboratory work in the classroom. with clarity, definiteness, and conciseness emphasized. ADMINISTRATION OF JUSTICE 67 ADMINISTRATION OF JUSTICE 16 Community Relations I Recruitment Selection Process 3 UNITS (UC:CSU) 3 UNITS (CSU) Lecture 3 hours Lecture 3 hours Students will learn the complex, dynamic relationship Students learn of the selection process for employment between communities
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