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Course Listings 2017-2018 174 COURSE LISTINGS ACCOUNTING (ACC) ACC105 3 Credits 3 Periods Payroll, Sales and Property Taxes Tax reporting for payroll, sales and personal property. Prerequisites: None. ACC111 3 Credits 3 Periods Accounting Principles I Fundamental theory of accounting principles and procedures. Prerequisites: None. ACC115 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. ACC121 3 Credits 3 Periods Income Tax Preparation Preparation of and practical experience in preparing individual federal income tax returns using computer software. Prerequisites: None. ACC230 3 Credits 3 Periods 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 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) AJS101 3 Credits 3 Periods SUN# AJS1101 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. AJS142 3 Credits 3 Periods Transportation and Border Security Basic overview of modern border and transportation security challenges, as well as different methods employed to address these challenges. Historical timeline to present time for transportation-related terrorist threats. Topics associated with border security and security for transportation infrastructure. National and international acts of terrorism, detection of threats to various transportation systems. Interdependency between various agencies to protect borders. Explanation of functions of agencies in border security, as well as effective strategies for agencies to use. Knowledge level understanding of the variety of challenges inherent in transportation and border security. Prerequisites: None.