SVCC Catalog/Handbook 2017-2018

116 Southside Virginia Community College
ACCOUNTING
ACC 211 Principles of Accounting I (4 Cr)
Introduces accounting principles with respect to financial
reporting. Demonstrates how decision makers use
accounting information for reporting purposes. Focuses
on the preparation of accounting information and its use
in the operation of organizations, as well as methods of
analysis and interpretation of accounting information.
Lecture 4 hours per week. Prerequisites: demonstrated
proficiency on the placement examination or successful
completion of ENF 1 or ENF 2, MTE 1,2,3.
ACC 212 Principles of Accounting II (4 Cr)
Introduces accounting principles with respect to cost and
managerial accounting. Focuses on the application of
accounting information with respect to product costing,
as well as its use within the organization to provide
direction and to judge performance. Lecture 4 hours per
week. Prerequisite: ACC 211.
ACC 215 Computerized Accounting (3-4 Cr)
Introduces the computer in solving accounting problems.
Focuses on operation of computers. Presents the
accounting cycle and financial statement preparation in
a computerized system and other applications for financial
and managerial accounting. Lecture 3-4 hours
per week. Prerequisites: demonstrated proficiency on the
placement examination or successful completion of ENF
1 or ENF 2, MTE 1,2,3.
ACC 221 Intermediate Accounting I (3-4 Cr)
Covers accounting principles and theory, including a review
of the accounting cycle and accounting for current
assets, current liabilities and investments. Introduces
various accounting approaches and demonstrates the
effect of these approaches on the financial statement
users. Lecture 3-4 hours per week. Prerequisite: ACC 212
or equivalent.
ACC 222 Intermediate Accounting II (3-4 Cr)
Continues accounting principles and theory with
emphasis on accounting for fixed assets, intangibles,
corporate capital structure, long-term liabilities, and
investments. Lecture 3-4 hours per week. Prerequisite:
ACC 221 or equivalent.
ACC 241 Auditing I
(3 Cr)
Presents techniques of investigating, interpreting, and
appraising accounting records and assertions. Studies internal
control design and evaluation, evidence-gathering
techniques and other topics. Lecture 3 hours per week.
Prerequisite or co-requisite: ACC 212 or equivalent.
ACC 261 Principles of Federal Taxation I (3 Cr)
Presents the study of federal taxation as it relates to
individuals and related entities. Includes tax planning,
compliance, and reporting. Lecture 3 hours per week.
Prerequisites: demonstrated proficiency on the placement
examination or successful completion of ENF 1 or
ENF 2, MTE 1,2,3.
ACC 262 Principles of Federal Taxation II (3 Cr)
Presents the study of federal taxation as it relates to partnerships,
corporations, and other tax entities. Includes
tax planning, compliance, and reporting. Lecture 3 hours
per week. Prerequisites: demonstrated proficiency on the
placement examination or successful completion of ENF
1 or ENF 2, MTE 1,2,3.
ADMINISTRATION OF JUSTICE
ADJ 100 Survey of Criminal Justice (3 Cr)
Presents an overview of the United States criminal justice
system; introduces the major system componentslaw
enforcement, judiciary, and corrections. Lecture 3
hours per week.
ADJ 105 The Juvenile Justice System (3 Cr)
Presents the evolution, philosophy, structures and processes
of the American juvenile delinquency system;
surveys the rights of juveniles, dispositional alternatives,
rehabilitation methods and current trends. Lecture
3 hours per week.
ADJ 106 Crime and Justice in America (3 Cr)
Examines current issues and trends of crime and responses
(attitudes, behaviors, structures—both private
and public) to crime. Lecture 3 hours per week.
ADJ 107 - Survey of Criminology
(3 Cr)
Surveys the volume and scope of crime; considers a variety
of theories developed to explain the causation of
crime and criminality. Lecture 3 hours per week.
ADJ 111 - Law Enforcement Organization & Administration
I
(3 Cr)
Teaches the principles of organization and administration
of law enforcement agencies. Studies the management
of line operations, staff and auxiliary services, investigative
and juvenile units. Introduces the concept of
data processing; examines policies, procedures, rules,
and regulations pertaining to crime prevention. Surveys
concepts of protection of life and property, detection of
offenses, and apprehension of offenders. Lecture 3 hours
per week.