The Financial Crime Investigation (FCI) microcredential will provide students in the
Criminal Justice AAS degree program with career-related elective options outside the
traditional policing, courts, and corrections fields. The job prospects for fraud
examiners, fraud investigators and fraud analysts have continued to grow, and the
FCI microcredential will prepare our graduates for these types of positions within
multiple industries.
This course is the first of a sequence that explores fundamental accounting principles,
concepts, and practices as a basis for the preparation, understanding, and interpretation
of accounting information. It covers the complete accounting cycle for service and
merchandising businesses through the adjustment and closing of the books and the preparation
of the income statement, the statement of owner equity, and the balance sheet. The
details of accounting for cash, receivables, inventory, long-lived assets, and current
liabilities are investigated.
Managerial AccountingAC1163 cr.
This course is the second of a sequence that explores fundamental accounting principles,
concepts and practices as a basis for the preparation, understanding and interpretation
of accounting information. It covers corporate equity (including a statement of retained
earnings), long-term debt, time-value concepts, capital budgeting, cost-volume-profit
analysis, and financial statement analysis.
Social PsychologyCJ2063 cr.
This course defines and analyzes illegal acts which provide an
economic return to the offender or for which victims bear an economic
cost. It details the basic procedures followed by law enforcement
officers as they investigate crimes. Topics include the physical and
social costs of economic crime, as well as the investigation of securities
and corporate fraud, fiduciary fraud, corruption of public officials,
medical crimes, and cybercrimes.
Principles of Fraud ExaminationCJ2153 cr.
This course provides students with an overview of economic/white
collar crime in the United States. Topics include methods for detecting
and investigating fraud, theoretical concepts, typical illicit schemes,
information gathering techniques, methods of organizing and analyzing
complex data, and case studies. The course involves an exploration
of key characteristics of economic/white collar crime including the
extent of seriousness, types of offenses and offenders, victim concerns,
and organized efforts to control and prevent these crimes. Course
Prerequisites: CJ101 Introduction to Criminal Justice or AC115
Financial Accounting
CJ Internship / Business Internship CJ290/BM2903 cr.
CJ290: This course promotes an interest in criminal justice for students
pursuing a related course of study. It reinforces academic concepts
through practical work experience, assists in making career choices,
and provides familiarity with the work of criminal justice agencies.
Students participate on the staffs of local public or private criminal
justice agencies. A minimum of 90 hours of field experience is required.
Attendance and participation in seminar discussions are mandatory.
Permissions of Internship Director and Dean are required.
BM290: This internship provides realistic training in a student-chosen field of study.
It requires 12 hours of work per week in a supervised environment and helps to prepare
for entrance into a competitive work environment. It creates a bond among student,
the college and the business community, and may lead to employment opportunities.
A work experience journal is required along with supervisor evaluation.
