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ACC 111: Accounting I
3.00 - 4.00 Credits
Rappahannock Community College
Presents fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships. A laboratory co-requisite (ACC 113) may be required as identified by the college. Lecture 3-4 hours per week. (3-4 cr.)
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ACC 112: Accounting II
3.00 - 4.00 Credits
Rappahannock Community College
Continues Accounting 111. Presents the analysis of financial statements for sole proprietorships, partnerships and corporations. A laboratory co-requisite (ACC 114) may be required as identified by the college. Lecture 3-4 hours per week. (3- 4 cr.)
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ACC 134: Small Business Taxes
2.00 - 3.00 Credits
Rappahannock Community College
Introduces taxes most frequently encountered in business. Includes payroll, sales, property, and income tax. Lecture 2-3 hours per week. (2-3 cr.)
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ACC 211: Principles of Accounting I
3.00 - 4.00 Credits
Rappahannock Community College
Presents accounting principles/application to various businesses. Covers the accounting cycle, income determination, and financial reporting. A laboratory co-requisite (ACC 213) may be required as identified by the college. Lecture 3-4 hours per week. (3-4 cr)
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ACC 212: Principles of Accounting II
3.00 Credits
Rappahannock Community College
Emphasizes partnerships, corporations and the study of financial analysis. Includes and introduces cost/managerial accounting concepts. Co-requisite (ACC 214) may be required. Prerequisite: ACC 211. Lecture 3-4 hours per week. (3-4 cr)
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ACC 215: Computerized Accounting
3.00 Credits
Rappahannock Community College
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. Prerequisite or corequisite ACC 212 or equivalent. Lecture 3 hours per week. (3 cr.)
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ADJ 100: Survey of Criminal Justice
3.00 Credits
Rappahannock Community College
Presents an overview of the United States criminal justice system; introduces the major system components-law enforcement, judiciary, and corrections. Lecture 3 hours per week. (3 cr.)
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ADJ 105: The Juvenile Justice System
3.00 Credits
Rappahannock Community College
Presents the evolution, philosophy, structures and processes of the American juvenile delinquency system; surveys the rights of juveniles, dispositions, alternatives, rehabilitation methods and current trends. Lecture 3 hours per week. (3 cr.)
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ADJ 106: Crime and Justice in America
3.00 Credits
Rappahannock Community College
Examines current issues and trends of crime and responses (attitudes, behaviors, structures-both private and public) to crime. Lecture 3 hours per week. (3 cr.)
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ADJ 116: Special Enforcement Topics
3.00 Credits
Rappahannock Community College
Considers contemporary issues, problems, and controversies in modern law enforcement. Lecture 3 hours per week. (3 cr.)
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