Concepts of Criminal Law

Principles of California criminal law, including laws of arrest, search and seizure, application sections of the Constitution of the United States and relevant cases as they apply to and affect contemporary law. An understanding of the California Penal Code and other criminal statutes.

Juvenile Procedures

This course examines juvenile procedure within the administration of justice system, analyzing societal responses to juvenile crime through historical records and crime trend data. Facets of juvenile law enforcement as well as prevention, rehabilitation, and detention will be covered, with emphasis on procedural change in justice policy.

Federal Income Tax

Designed for students who want to pursue the study of tax accounting or who want to prepare their own individual tax returns. Topics include tax filing requirements, gross income, itemized deductions, capital gains and losses. Helps to prepare students to meet
requirements for the Certified Public Accountant (CPA) exam.

Accounting Ethics

Ethical standards of the accounting profession with emphasis on contemporary issues confronting accountants and auditors and their social and ethical responsibilities. Topics include the history of ethical thought, tax and auditing fiduciary responsibilities, the America Institute of Certified Public Accountants Code of Professional Conduct, financial statement representations, and the theoretical and practical application of ethical principles in business and accounting.

Accounting with QuickBooks

Designing and operating an accounting system using Quickbooks software while following Generally Accepted Accounting Principles. Implementing an accounting system for a new company. Preparing reports on customer and sales activities, employee and payroll activities, and purchase transactions.

Auditing

Designed for students who are pursuing accounting beyond introductory study. Covers the objectives, scope and history of external auditing for financial statements. Qualifies as meeting a part of the educational requirements for the Certified Public Accountant exam as determined by the California State Board of Accountancy.

Intermediate Accounting

Designed for students who pursue accounting beyond introductory study. Course topics include investments, revenue recognition, income taxes, accounting changes, and error analysis. This course may help meet the educational requirement for the Certified Public
Accountant (CPA) exam as determined by the California State Board of Accountancy.