Scottsdale Community College 2012-13 Catalog
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SCOTTSDALE COMMUNITY COLLEGE 2013-2014 CATALOG & STUDENT HANDBOOK 150 ACC221 ACC105 Courses ACCOUNTINGACC Preparation of and accounting procedures for individuals; introduction to partnerships and corporate tax structures. Prerequisites: ACC111 or ACC211 or permission of department/ division. (ACC221 is offered only during the Fall semester.) Business/CIS Division AP 237A 480.423.6253 SCC Business Institute 14350 N. 87th Street, Suite 185, Scottsdale 480.425.6910 www.sccbi.com 3 credits 3 periods Payroll, Sales and Property Taxes ACC230 Tax reporting for payroll, sales and personal property. Prerequisites: None. ACC110 3 credits 3 periods Develops basic comprehension of the balance sheet, income statement and equity and cash flow statements. Explores usage of specialized journals and subsidiary ledgers in a computerized system. Studies the impact of various transactions on an enterprise, including payroll, receivables, payables, inventory, cash and credit card receipts. Prerequisites: None. (Offered in both on-campus and online formats.) 3 credits 3 periods 3 credits 3 periods Uses of Accounting Information I Understanding and Using Accounting Systems (Fastrack) ACC111 3 credits Tax Accounting 3 periods Introduction to the uses of accounting information for internal and external purposes with emphasis on financial statement analysis. Prerequisites: Grade of "C" or better in ACC111 or ACC211 or a grade of "C" or better in (ENG101 and MAT151 and CRE101), or equivalent, or satisfactory score on District placement exam. ACC240 3 credits 3 periods Uses of Accounting Information II Introduction to the uses of accounting information for internal and external purposes with emphasis on analysis for use by management. Prerequisites: ACC230. ADMINISTRATION OF JUSTICE STUDIES AJS Accounting Principles I Applied Sciences Division Fundamental theory of accounting principles and procedures. Prerequisites: None. Introduction to Criminal Justice AJS101 AP 237B 480.423.6599 3 credits 3 periods AJS1101* Continuation of the fundamental theory of accounting principles and procedures, including interpretation of general purpose financial statements. Prerequisites: ACC111 with a grade of "C" or better, or permission of department/division. An introduction to crime and society's responses to it. Examines the nature and causes of crime, the criminal law, constitutional safeguards, and the organization and operation of the criminal justice system including the police, courts, jails, prisons, probation and parole departments, and community corrections agencies. Covers the history of the criminal justice system, terminology and career opportunities. Prerequisites: None. ACC115 AJS109 ACC112 3 credits 3 periods Accounting Principles II 2 credits 3 periods Computerized Accounting Mastery of a microcomputer accounting system including the general ledger, accounts receivable, accounts payable and payroll. Prerequisites: ACC107, or higher-level accounting course, or permission of Instructor. (Note: requires understanding of debits/ credits.) (Offered in online format.) ACC211 3 credits Financial Accounting 3 periods ACC2201* Introduction to theory and practice in the preparation and interpretation of general purpose financial statements. Prerequisites: None. ACC212 Managerial Accounting 3 credits 3 periods ACC2202* Development and analysis of accounting information for managerial planning and control. Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of department/division). www.scottsdalecc.edu 3 credits 3 periods Substantive Criminal Law Covers philosophy of legal sanctions and historical development from the common law to modern American criminal law, classifications of crimes, elements of and parties to crimes, general definition of crimes, common defenses utilized. Includes specific offenses and the essential elements of each offense. Required in AJS curriculum. Prerequisites: None. AJS119 3 credits 4 periods Computer Applications in Justice Studies Provides literacy in microcomputer applications in major areas of the criminal justice system. Examines availability and uses of current software packages in criminal justice work. Provides hands-on experience with appropriate integrated software packages pertaining to justice studies. Prerequisites: None. (AJS119 is not offered every semester.) *Go to page 50 for more information on SUN courses.