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Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.

Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.

Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3.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.Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.Also, covers recent developments in e-commerce and consumer fraud and the legal options for victims of fraud. 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.Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing. [view & print course content summary] ADJ 100 Survey of Criminal Justice 3 cr.