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ACC 254: Auditing
3.00 Credits
Delaware County Community College
An intensive course that integrates accounting standards, accounting systems, internal accounting controls, and the dual auditing functions of investigating and reporting all within the context of the professional practices environment. Upon successful completion of this course, students should be able to: Define and discuss the social functions of auditing, the structure of authoritative standards, professional ethics and legal liability; Discuss the conceptual structures that underlie the audit process by establishing the linkage between the risk of material misstatement of financial statements and the evidence that the auditor gathers to reduce audit risk to an acceptable level; Discuss the planning phase of the audit engagement; Describe the study and evaluation of internal accounting controls; Describe common substantive audit tests for items such as cash, inventory and accounts receivable; Prepare various types of reports that can be issued in an audit of financial statements; Prepare special reports such as forecasts and projections; Discuss compilations and review services for nonpublic companies.
Prerequisite:
ACC 252
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ADJ 101: Introduction to Criminal Justice
3.00 Credits
Delaware County Community College
A study of the agencies, processes and people involved in the criminal justice administration. Legislatures, law enforcement, prosecutor and defense counsel, courts, corrections and private security are studied with respect to function, role and the problems of justice administration in a democratic society, with emphasis on intercomponent relations, checks and balances, and discretionary powers. Upon successful completion of this course, students should be able to: Describe how the criminal law changes to help achieve the social order in our society; Evaluate the historical contributions to our present Anglo-American system of justice; Evaluate the various theories that have been proposed relative to crime as a social phenomenon; Identify, explain and evaluate the current process of each element of the criminal justice system in terms of their stated goals: crime prevention, arrest, prosecution and rehabilitation of the offender; Evaluate the historical contributions of Great Britain to our present American system of law enforcement and describe its major impact on the role, function, authority and mission of the US Criminal Justice System.
Prerequisite:
(ENG 050 and REA 050) or ENG 099* or REA 075 or Appropriate Placement Test Scores (*Course(s) May Be Taken Concurrently)
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ADJ 111: Criminal Procedure
3.00 Credits
Delaware County Community College
This course gives the justice student an opportunity to explore the living law of the U.S. Constitution, and Federal and Commonwealth of Pennsylvania statutory law and their impact on the process of administration of justice. The course examines the powers and limitations of power as defined in the first seven Articles; the concept of federalism and the powers reserved to the states; and a detailed examination of the Bill of Rights guarantees and their applicability to federal and state rules of criminal procedure through the due process clause of the U.S. Constitution. Upon successful completion of this course, students should be able to: Identify and explain the rights of the citizen in a legal proceeding; Provide an overview of the justice process and identify the Constitutional guarantees applicable at each step; Understand the laws of search and seizure, arrest, interrogation and Identification Procedures; Explain the impact of the Exclusionary Rule of Evidence and its impact on the criminal investigation; Apply the Constitutional guarantees and limitations of the 4th, 5th, 6th, 8th and 14th Amendments to the adjudicatory process.
Prerequisite:
(ENG 050 and REA 050) or ENG 099 or REA 075 or Appropriate Placement Test Scores
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ADJ 120: Principles of Investigation
3.00 Credits
Delaware County Community College
As an introduction to criminal investigations, this course is designed to serve students seeking careers in law enforcement, courts and corrections as well as private security. It includes professional conduct at the crime scene, interviews and interrogations of witnesses and suspects, the use of informants, the techniques of surveillance and presentation of the case in a court of law. Upon successful completion of this course, students should be able to: Discuss the history and development of criminal investigation; Develop the concept of investigative leads based on information uncovered during the investigative process; Analyze the various procedures used in gathering and handling evidence at the crime scene; Discuss the impact of Supreme Court decisions on the ability to gather information in the investigative process and preparation of information for court testimony.
Prerequisite:
ADJ 101
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ADJ 190: Administration of Justice Internship (1 credit)
1.00 Credits
Delaware County Community College
College-Sponsored Experiential Learning (CSEL) is designed to integrate on-the-job learning experiences with classroom studies. These experiences are structured either to explore career options or to prepare for a specific occupation. Students participating in the Cooperative Education and Internship Program gain college credit and are graded for their learning/work experience by the appropriate faculty. Students participating in this 60 hour internship will earn 1 college credit for this experience. . Upon successful completion of this course, students should be able to: Explain three program-related concepts that have been applied during the work experience; Describe the ways that technology is utilized in the work experience; Analyze the culture of the host organization; Analyze an operational process within the work experience; Demonstrate how assigned tasks depend on successful communication; Describe how time and activity are managed to meet work-imposed deadlines; Describe an instance where problem-solving skills were needed to analyze a situation in the work experience; Demonstrate specifically how job-related competence has improved; Formulate a self-assessment for career growth and personal satisfaction; Satisfy the competencies of the chosen CSEL placement (to be developed in consultation with the CSEL instructor); Work closely with a faculty mentor in the student's program/major to complete a project which articulates how the experience helps the student achieve program outcomes.
Prerequisite:
Internship Requirements: 18 Credits Completed within Last 5 Years; 9 Credits of Course Work in Major; Overall GPA of 2.5 or Higher; Recommendation by DCCC Faculty within Discipline; Resume Submitted to Office of Student Employment Services
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ADJ 190 - Administration of Justice Internship (1 credit)
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ADJ 194: Administration of Justice Internship (2 credits)
2.00 Credits
Delaware County Community College
College-Sponsored Experiential Learning (CSEL) is designed to integrate on-the-job learning experiences with classroom studies. These experiences are structured either to explore career options or to prepare for a specific occupation. Students participating in the Cooperative Education and Internship Program gain college credit and are graded for their learning/work experience by the appropriate faculty. Students participating in this 120 hour internship will earn 2 college credits for this experience. . Upon successful completion of this course, students should be able to: Explain three program-related concepts that have been applied during the work experience; Describe the ways that technology is utilized in the work experience; Analyze the culture of the host organization; Analyze an operational process within the work experience; Demonstrate how assigned tasks depend on successful communication; Describe how time and activity are managed to meet work-imposed deadlines; Describe an instance where problem-solving skills were needed to analyze a situation in the work experience; Demonstrate specifically how job-related competence has improved; Formulate a self-assessment for career growth and personal satisfaction; Satisfy the competencies of the chosen CSEL placement (to be developed in consultation with the CSEL instructor); Work closely with a faculty mentor in the student's program/major to complete a project which articulates how the experience helps the student achieve program outcomes.
Prerequisite:
Internship Requirements: 18 Credits Completed within Last 5 Years; 9 Credits of Course Work in Major; Overall GPA of 2.5 or Higher; Recommendation by DCCC Faculty within Discipline; Resume Submitted to Office of Student Employment Services
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ADJ 194 - Administration of Justice Internship (2 credits)
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ADJ 199: Administration of Justice Internship (3 credits)
3.00 Credits
Delaware County Community College
College-Sponsored Experiential Learning (CSEL) is designed to integrate on-the-job learning experiences with classroom studies. These experiences are structured either to explore career options or to prepare for a specific occupation. Students participating in the Cooperative Education and Internship Program gain college credit and are graded for their learning/work experience by the appropriate faculty. Students participating in this 180 hour internship will earn 3 college credits for this experience. . Upon successful completion of this course, students should be able to: Explain three program-related concepts that have been applied during the work experience; Describe the ways that technology is utilized in the work experience; Analyze the culture of the host organization; Analyze an operational process within the work experience; Demonstrate how assigned tasks depend on successful communication; Describe how time and activity are managed to meet work-imposed deadlines; Describe an instance where problem-solving skills were needed to analyze a situation in the work experience; Demonstrate specifically how job-related competence has improved; Formulate a self-assessment for career growth and personal satisfaction; Satisfy the competencies of the chosen CSEL placement (to be developed in consultation with the CSEL instructor); Work closely with a faculty mentor in the student's program/major to complete a project which articulates how the experience helps the student achieve program outcomes.
Prerequisite:
Internship Requirements: 18 Credits Completed within Last 5 Years; 9 Credits of Course Work in Major; Overall GPA of 2.5 or Higher; Recommendation by DCCC Faculty within Discipline; Resume Submitted to Office of Student Employment Services
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ADJ 202: Terrorism
3.00 Credits
Delaware County Community College
This course is designed to provide students with an understanding of international and domestic terrorism. It will examine the social, political, religious and global issues of terrorism. It will also provide students with the methods and strategies of various terrorist groups as well as the impact of terrorism on US Law Enforcement agencies, the US Court System, and the international community. Upon successful completion of this course, students should be able to: Summarize the various definitions and typologies of both international and domestic terrorism; Examine the major historical and political causes of terrorism; Identify the major international and domestic terrorist organizations; Outline the major reasons why the US has become a target of terrorism; Describe the global impact of terrorism on social, economic, and political levels; Explain strategies and the tactics utilized by Law Enforcement and the international community in response to terrorism.
Prerequisite:
ADJ 241
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ADJ 203: Contemporary Issues in Criminal Justice
3.00 Credits
Delaware County Community College
This course provides the advanced Administration of Justice student a focus on the leading issues confronting the various elements of the justice system, to research and develop possible remedies to address these issues, and to assist the student in making intelligent career decisions. Upon successful completion of this course, students should be able to: Defend a position on the decriminalization of victimless crimes; Evaluate the merit of the several states individually defining crime and punishment; Justify uniformity in the standards, policies and procedures of our state justice systems; Detail the advantages and disadvantages of plea negotiation (bargaining); Evaluate the creation of a public service office entirely separate from the police force to provide social and human services; Summarize the major issues involved in police prosecutor and court "discretionary powers"; Depict the supervisory and enforcement functions of the probation/parole office; Analyze the current treatment of the youthful offender and suggest more viable alternatives.
Prerequisite:
ADJ 241
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ADJ 225: Ethics in Criminal Justice
3.00 Credits
Delaware County Community College
This course is designed to examine the professional standards of conduct and the acceptable forms of behavior within organizations in the criminal justice system. Issues concerning corruptions, perjury, false reporting, accepting of gratuities, excessive force and the code of silence will be examined. Personal and organizational integrity will be emphasized in this course. Upon successful completion of this course, students should be able to: Define codes of conduct based on law; Identify personal beliefs as a source of conduct; Define social customs and its role in behavioral constraint; Identify philosophical-logical systems that define ethics; Organize a systematic way of clarifying ethical decisions; Understand the role of professional codes of ethics; Identify professional issues within the context of ethics.
Prerequisite:
ADJ 241
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