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ADMINISTRATION OF JUSTICE            97




            225                                     ADMINISTRATION OF               110
            AUDITING                                       JUSTICE                  PRINCIPLES & PROCEDURES OF
            3.0 Units                                                               THE JUSTICE SYSTEM
            ACCTG 225 is an advanced course that   101                              3.0 Units
            addresses the concepts of audit evidence and   INTRODUCTION TO THE      ADMJ 110 presents an in-depth study of the
            materiality. Topics include the audit profes-  ADMINISTRATION OF JUSTICE  role and responsibilities of each segment
            sion, audit risks, audit analysis, statistical   3.0 Units              within the administration of justice system:
            sampling, planning the audit, conducting the   ADMJ 101 covers the history and philoso-  Law enforcement, judicial, corrections. A
            audit, and reporting the results of an audit.   phy of administration of justice in America,   past, present, and future exposure to each
            Lecture 3 hours. Prerequisite: ACCTG 101.   recapitulation of the system, identifi cation   sub-system procedure from initial entry to
            Course Typically Off ered: Fall/Spring.   of the various subsystems, role expecta-  fi nal disposition and the relationship each
                                                tions, and their interrelationships, theories   segment maintains with its system members.
            230                                 of crime, punishment, and rehabilitation,   Special emphasis is on the judicial processes.
            ACCOUNTING INFORMATION              ethics, education, and training for profes-  Lecture 3 hours. Prerequisite: None. Trans-
            SYSTEMS                             sionalism in the system. Lecture 3 hours.   fer Credit: CSU.
            3.0 Units
                                                Recommended Preparation: Eligibility for
            ACCTG 230 is an advanced course that   ENGL 120 or ESL 151. Transfer Credit: CSU,   116
            addresses the concepts of information and   UC, USC. (C-ID AJ 110)      CRIMINAL INVESTIGATION
            database systems used in a business. Topics                             3.0 Units
            include accounting information systems,   103                           ADMJ 116 focuses on the fundamentals of
            data communications, database systems,   CONCEPTS OF CRIMINAL LAW       investigation, crime scene search and record-
            information systems and processes, and   3.0 Units                      ing, collection and preservation of physical
            other areas covered on the uniform CPA   ADMJ 103 is a study of the legal defi nition of   evidence, scientifi c aids, modus operandi,
            exam. Lecture/Demonstration 3 hours.   crime and defenses; purposes and functions   sources of information, interviews and inter-
            Prerequisite: ACCTG 101 or equivalent.   of the substantive criminal law; historical   rogation, follow-up and case preparation,
            Course Typically Off ered: Spring.   foundations; the limits of the criminal law;   mechanical truth devices, truth serums,
                                                focus upon the case study approach. This   crime laboratory. Lecture 3 hours. Recom-
            235                                 course utilizes case law and case studies   mended Preparation: ADMJ 101 or equiva-
            FRAUD EXAMINATION                   to introduce students to criminal law. The   lent. Transfer Credit: CSU. (C-ID AJ 140)
            3.0 Units
                                                completion of this course off ers a foundation
            ACCTG 235 is an advanced course that   upon which upper-division criminal justice   117
            addresses the principles and methodology of   course will build. Lecture 3 hours. Prereq-  CRISIS INTERVENTION
            fraud detection and deterrence. The course   uisite: ADMJ 101 or equivalent.  Transfer   3.0 Units
            includes such topics as skimming, cash   Credit: CSU, UC, USC. (C-ID AJ 120)  ADMJ 117 is designed to provide those skills
            larceny, check tampering, register disburse-                            necessary to deal with interpersonal confl ict.
            ment schemes, billing schemes, payroll and   107                        The course addresses some of the interper-
            expense reimbursement schemes, non-cash   COMMUNITY RELATIONS           sonal problems creating stress, confl ict and
            misappropriations, corruption, accounting   3.0 Units                   anger and reviews some of the basic psycho-
            principles and fraud, fraudulent  fi nancial   ADMJ 107 focuses on the in-depth explora-  logical techniques used in dealing with inter-
            statements, and interviewing witnesses.   tion of the roles of administration of justice   personal problems. Specifi cally, the course
            Lecture 3 hours. Prerequisite: ACCTG 101 or   practitioners and their agencies. Through   familiarizes the student with intervention
            equivalent. Course Typically Off ered: Fall.   interaction and study, the student becomes   techniques in attempt suicides, death/injury
                                                aware of the interrelationships and role   notifi cations, domestic situations, disputes
            250                                 expectations among the various agencies   between landlord and tenants and inter-
            ACCOUNTING ETHICS                   and the public. Principal emphasis is placed   vention techniques with crime victims. The
            3.0 Units
                                                upon the professional image of the system   course covers recommended techniques in
            ACCTG 250 is an advanced course that   of administration of justice and the devel-  dealing with job related stress. A review of
            addresses the concepts of ethical reasoning   opment of positive relationships between   theoretical concepts and practical role play-
            and the decision process. Topics include   members of the system and the public.   ing situations provides the framework for the
            the professional judgment, corporate   Lecture 3 hours. Prerequisite: ADMJ 101 or   course. Lecture 3 hours. Prerequisite: None.
            governance, American Institute of Certifi ed   equivalent. Transfer Credit: CSU.
            Public Accountants (AICPA) code of conduct,                             118
            accounting fraud, legal and regulatory                                  YOUTHFUL OFFENDERS
            obligations, earnings management, quality                               3.0 Units
            of financial reporting and International                                ADMJ 118 reviews the organization, func-
            Financial Reporting Standards (IFRS) ethics.                            tions, and jurisdiction of juvenile agencies,
            Lecture 3 hours. Prerequisite: ACCTG 101.                               the processing and detention of juveniles,
            Course Typically Off ered: Spring. Transfer                              juvenile case disposition, juvenile statutes
            Credit: CSU                                                             and court procedures. There are discus-
                                                                                    sions on selected delinquency theories and
                                                                                    a review of current correctional methods
                                                                                    utilized in the treatment and control of
                                                                                    juvenile delinquency in America. Lecture
                                                                                    3 hours. Prerequisite: ADMJ 101 or equiva-
                                                                                    lent (ADMJ 101 may be taken concurrently.)
                                                                                    Transfer Credit: CSU. (C-ID AJ 220)


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