• Compute and record the employer's portion of social security, Medicare taxes, federal and state unemployment taxes, and compensation insurance premiums for a hypothetical paycheck.
• Explain how and when payroll taxes are paid to federal and state governments.
• Discuss the following forms: Wage and Tax Statement (Form W-2), Annual Transmittal of Wage and Tax Statements (Form W-3), Employer's Federal Unemployment Tax Return (Form 940),Employer's Quarterly Federal Tax Return (Form 941).
• Examine the implications of using a computerized payroll system.
• Discuss the laws that impact payroll tax accounting: Fair Labor Standards Act, Social Security Act, and the Federal Income Tax Law.

• Discuss the federal tax law relevant to income, deductions, credits and other related items as they apply to corporations and partnerships
• Articulate fundamental differences in tax characteristics between different types of tax entities
• Apply the basis, at-risk and passive activity loss limits to losses from partnerships to partners
• Present issues related to the preparation of federal tax returns of medium-complexity for corporations (both "C"- and "S"- corporations) and for a partnership
• Analyze business tax issues as they apply to a factual situation and recommend appropriate tax planning strategies
• Summarize and explain the rules as they apply to professional tax preparers and others who practice before the Internal Revenue Service

• Identify principles applied in social organization in various cultures
• Discuss bases behind social organization, notably age, sex, marriage and comradeship
• Identify institutional determinants of group organization with reference to household, kinship, religion, and law
• Present economic considerations at work in production and distribution of goods and services
• Suggest practical applications of findings and means of information sharing

• Explain the definition of crime utilizing the criminal theories, and concepts associated with the sources of crime data, the emerging patterns of criminal activity, costs of crime and the extent of the crime problem in America.Identify and describe the structure and functions of the main components of the criminal justice system: law enforcement, courts, corrections, and juvenile justice.
• Demonstrate knowledge of the history, development, structure and function of American police, courts, and corrections. Discuss the process of adjudication.
• Critically analyze and discuss issues of crime and justice from varying perspectives including the roles of probation, parole, jails, and community corrections; as well as the functions of prisons and jails.
• Recognize the importance of, and practice of, ethical behavior in a professional criminal justice work setting, both within the agency and within the community.
• Exhibit strong and effective written and oral communication skills.
• Identify and assess the general constitutional principles relevant to the administration of justice.
• Critically consider, analyze, and research special issues in criminology and criminal justice and their effects on society.

• Describe the major components of the criminal justice system.
• Discuss the policies and practices of police, courts, and corrections organizations.
• Explain how crime is defined and measured.
• Define the various types of American law.
• Identify the various critical issues facing the criminal justice system.

Course Description
History, philosophy identification of prison organized gangs & revolutionary groups in the United States. Includes types of gangs, philosophy underlying gang behavior, beliefs & philosophies of individual organizations, & techniques for identifying gang members.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

• Understand the historical development of gang culture in America.
• Define gangs and gang membership.
• Develop a sense of how gangs have evolved into large networks of organized crime in our society.
• Evaluate and discuss theories explaining the social factors leading to gang membership and activity.
• Examine the role of law enforcement, the legal system, and the prison system regarding gang membership and activity.

• Differentiate between "traffic laws" and "rules of the road" and discuss how each facilitates the orderly and timely flow of traffic.
• Compare and contrast the differences between traffic regulations and procedures as applied to cars and trucks traveling the same roadways.
• Summarize the differing roles of State and Federal agencies, other than the police, in motor vehicle traffic control.
• Identify and explain techniques and patrol methods used by police to deter traffic violations and reduce motor vehicle accidents providing at least two examples.
• Examine the fundamentals of a motor vehicle crash investigation and the responsibilities of the investigating officer at the scene.

• Define criminal procedure as a concept.
• Discuss the history and philosophical underpinnings of criminal procedure.
• Describe the process of constitutional decision making at the Supreme Court.
• Interpret, recognize and apply important Supreme Court decisions involving the 4th, 5th, 6th, 8th and 14th amendments to the U.S. Constitution.
• Describe and justify the proper balance between liberty and order in a free society.
• Demonstrate familiarity with current criminal procedural problems and issues.
• Explain the basic structure and provisions contained in the Constitution and the Bill of Rights.
• Discuss the structure and processes employed in the American court system, including the Supreme Court.
• Describe the process and procedures of obtaining and serving warrants.
• Explain the constitutional limitations upon police conduct.
• Explain the history, development and rationale of the exclusionary rule and its exceptions.
• Appraise current literature, materials and developments regarding criminal procedure.
• Describe the various judicially created exceptions to the warrant requirement.
• Explain how criminal procedural limits on government officials contribute to the betterment of society.
• Provide proof of understanding of areas of reform in the law concerning criminal procedure, and evaluate existing and proposed reforms.

• Evaluate the role of the various components of the criminal justice system and examine all the steps in the pretrial court process that can lead to the termination of a case into a trial, guilty plea, or dismissal.
• Evaluate the role of the jury, judge, prosecution and defense attorney, and witness and analyze the sequence of events in a typical criminal trial.
• Evaluate evidence in terms of it being relevant, material, competent, contradictory, or collaborative and analyze how judicial notice and presumptions can act as substitutes for evidence.
• Assess the competency of children, mentally handicapped people, judges, and jurors as witnesses and evaluate how various relationships fulfill the requirements of the principles of privileged communications.
• Distinguish the essential characteristics of a lay witness and an expert witness and describe the process for using a witness's recorded recollection as evidence.
• Assess the exemptions and the exceptions to the rule of hearsay.
• Distinguish between admissions and confessions and evaluate the requirements of and exceptions to the Miranda warnings.
• Explain the exceptions to the law of exclusion and identify the conditions when a search and seizure can be considered reasonable.
• Relate the types of identification procedures with the right to counsel and Due Process clauses and evaluate the reliability of the identification procedures with specific reference to the five factors set forth in the Biggers case.
• Compare and contrast direct evidence and circumstantial evidence and analyze the circumstances under which prior bad acts, the character of the defendant, and the character of the witness is admissible as evidence.
• Evaluate the conditions when secondary evidence may be introduced instead of primary evidence and explain the types of evidence that may be requested by the prosecution and defendant before and during the trial.
• Distinguish among the various photographic and recorded evidence with reference to its admissibility in court and evaluate the three rules for their admissibility.
• Evaluate how physical objects can be authenticated, introduced, and identified as evidence and assess the process of producing physical evidence in court with specific reference to its collection, marking, storage, preparation for use, and delivery.

• The influence of Natural Law and English Common Law on the American System of Criminal Law.
• Distinguish between U.S. Constitutional Law and Statutory Law l in American criminal law.
• The difference between American criminal law and civil law and provide an example of each.
• Explain probable cause as it relates to a motor vehicle patrol related motor vehicle stop and subsequent arrest of the vehicle occupant(s).
• Explain the "plain view doctrine" as it relates to a narcotics arrest/investigation.
• Explain the adversary system of a criminal trial in America. What is the role of the defense attorney, prosecutor, and judge?