Page 105 - GCC 2020-2021 Catalog

ADMINISTRATION OF JUSTICE 101
220
COST ACCOUNTING
3.0 Units
ACCTG 220 is an advanced course in
managerial accounting. Topics include job
costing, product costing, process costing,
joint-process costing, activity based costing
systems, support service costs, value chain,
quality management, cost-volume-profit
models, budgeting, variance analysis, capital
investment decisions, and transfer pricing.
Lecture 3 hours. Prerequisite: ACCTG 102
or equivalent. Course Typically Offered:
Spring (Every Other Year).
225
AUDITING
3.0 Units
ACCTG 225 is an advanced course that
addresses the concepts of audit evidence and
materiality. Topics include the audit profes-
sion, audit risks, audit analysis, statistical
sampling, planning the audit, conducting the
audit, and reporting the results of an audit.
Lecture 3 hours. Prerequisite: ACCTG 101.
Course Typically Offered: Fall/Spring.
230
ACCOUNTING INFORMATION
SYSTEMS
3.0 Units
ACCTG 230 is an advanced course that
addresses the concepts of information and
database systems used in a business. Topics
include accounting information systems,
data communications, database systems,
information systems and processes, and
other areas covered on the uniform CPA
exam. Lecture/Demonstration 3 hours.
Prerequisite: ACCTG 101. Course Typically
Offered: Spring.
235
FRAUD EXAMINATION
3.0 Units
ACCTG 235 is an advanced course that
addresses the principles and methodology of
fraud detection and deterrence. The course
includes such topics as skimming, cash
larceny, check tampering, register disburse-
ment schemes, billing schemes, payroll and
expense reimbursement schemes, non-cash
misappropriations, corruption, accounting
principles and fraud, fraudulent financial
statements, and interviewing witnesses.
Lecture 3 hours. Prerequisite: ACCTG 101.
Course Typically Offered: Fall.
2 0 2 0 – 2 0 2 1 C ATA L O G • G L E N DA L E C O M M U N I T Y C O L L E G E
250
ACCOUNTING ETHICS
3.0 Units
ACCTG 250 is an advanced course that
addresses the concepts of ethical reasoning
and the decision process. Topics include
the professional judgment, corporate
governance, American Institute of Certified
Public Accountants (AICPA) code of conduct,
accounting fraud, legal and regulatory
obligations, earnings management, quality
of financial reporting and International
Financial Reporting Standards (IFRS) ethics.
Lecture 3 hours. Prerequisite: ACCT 101.
Course Typically Offered: Winter/Spring/
Summer/Fall. Transfer Credit: CSU
ADMINISTRATION OF
JUSTICE
101
INTRODUCTION TO THE
ADMINISTRATION OF JUSTICE
3.0 Units
ADMJ 101 covers the history and philosophy
of administration of justice in America, reca- role and responsibilities of each segment
pitulation of the system, identification of the within the administration of justice system:
various subsystems, role expectations, and
their interrelationships, theories of crime,
punishment, and rehabilitation, ethics,
education, and training for professionalism
in the system. Lecture 3 hours. Recom-
mended Preparation: Eligibility for ENGL
120 or ESL 151. Typically Offered: Winter/
Spring/Summer/Fall. Transfer Credit: CSU,
UC, USC. (C-ID AJ 110)
103
CONCEPTS OF CRIMINAL LAW
3.0 Units
ADMJ 103 is a study of the legal definition of
crime and defenses; purposes and functions
of the substantive criminal law; historical
foundations; the limits of the criminal law;
focus upon the case study approach. This
course utilizes case law and case studies
to introduce students to criminal law. The
completion of this course offers a foundation
upon which upper-division criminal justice
course will build. Lecture 3 hours. Prereq-
uisite: ADMJ 101 or equivalent. Typically
Offered: Spring/Fall. Transfer Credit: CSU,
UC, USC. (C-ID AJ 120)
107
COMMUNITY RELATIONS
3.0 Units
ADMJ 107 focuses on the in-depth explora-
tion of the roles of administration of justice
practitioners and their agencies. Through
interaction and study, the student becomes
aware of the interrelationships and role
expectations among the various agencies
and the public. Principal emphasis is placed
upon the professional image of the system
of administration of justice and the devel-
opment of positive relationships between
members of the system and the public.
Lecture 3 hours. Prerequisite: ADMJ 101
or equivalent. Typically Offered: Spring.
Transfer Credit: CSU
110
PRINCIPLES & PROCEDURES OF
THE JUSTICE SYSTEM
3.0 Units
ADMJ 110 presents an in-depth study of the
Law enforcement, judicial, corrections. A
past, present, and future exposure to each
sub-system procedure from initial entry to
final disposition and the relationship each
segment maintains with its system members.
Special emphasis is on the judicial processes.
Lecture 3 hours. Prerequisite: None. Trans-
fer Credit: CSU
116
CRIMINAL INVESTIGATION
3.0 Units
ADMJ 116 focuses on the fundamentals of
investigation, crime scene search and record-
ing, collection and preservation of physical
evidence, scientific aids, modus operandi,
sources of information, interviews and inter-
rogation, follow-up and case preparation,
mechanical truth devices, truth serums,
crime laboratory. Lecture 3 hours. Recom-
mended Preparation: ADMJ 101 or equiva-
lent. Typically Offered: Winter/Spring/Fall.
Transfer Credit: CSU