Scottsdale Community College 2012-13 Catalog
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SCOTTSDALE COMMUNITY COLLEGE 2012-2013 CATALOG & STUDENT HANDBOOK ACCOUNTING ACC Business Division Office SCC Business Institute 14350 N. 87th Street, Suite 185, Scottsdale www.sccbi.com ACC105 3 credits Payroll, Sales and Property Taxes Tax reporting for payroll, sales and personal property. Prerequisites: None. ACC110 3 credits 3 periods Understanding and Using Accounting Systems (Fastrack) 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.) ACC111 Accounting Principles I Fundamental theory of accounting principles and procedures. Prerequisites: None. ACC112 Accounting Principles II 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. ACC115 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.) ACC125 3 credits 3 periods Understanding Financial Statements Interpretation and utilization of financial data. Prerequisites: ACC112 or ACC211 or permission of Department/Division. (Offered in online format.) ACC211 Financial Accounting 3 credits 3 periods ACC2201* Introduction to theory and practice in the preparation and interpretation of general purpose financial statements. Prerequisites: None. 2 credits 3 periods 3 credits 3 periods 3 credits 3 periods 3 periods ACC212 AP 237A 480.423.6253 480.425.6910 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). ACC215 3 credits 3 periods Governmental and Not-For-Profit Accounting Theories and procedures of accounting for governmental and not-for-profit organizations. Prerequisites: A grade of "C" or better in ACC112 or ACC211, or permission of Department/Division. (Offered in online format.) ACC221 Tax Accounting 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.) ACC230 3 credits Uses of Accounting Information I 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 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 Applied Sciences Division Office AP 237B 480.423.6599 AJS101 3 credits Introduction to Criminal Justice 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. AJS109 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. *Go to page 50 for more information on SUN courses. www.scottsdalecc.edu 3 credits 3 periods 3 periods 3 periods 3 periods 3 credits 3 periods 149 Courses