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Course Criteria
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2.00 - 3.00 Credits
Provides instruction for preparation of state and federal partnerships, corporation and other business tax returns. Topics include organization form, overview of taxation partnerships, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods and tax calculations. Prerequisites: ACC 101 Principles of Accounting I and ACC 125 Individual Taxation.
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2.00 - 3.00 Credits
Develops skills for the potential accountant to effectively prepare financial statements for presentations and income tax returns. Emphasis is placed on providing students with opportunities for application and demonstration of skills associated with automated accounting. Topics include financial statement preparation, accounting system installation, automated accounting worksheet preparation, automated accounting income tax return preparation and job-search planning. Prerequisites: ACC 104 Computerized Accounting, ACC 106 Accounting Spreadsheet Fundamentals and CED 101 Computer Essentials.
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3.00 Credits
Designed to help students develop a basic understanding of accounting theory, concepts and procedures. It provides a foundation for further study for students seeking a career in accounting or business administration or for students entering into the occupational field.
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2.00 - 3.00 Credits
Provides practice in all payroll operations both manually and through the use of computerized payroll software. The course covers topics including the preparation of employee earnings records, payroll registers and federal and state reports. A basic payroll accounting system is used to introduce calculations and recording of earnings and taxes.
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3.00 Credits
A continuation of Principles of Accounting I. A study of partnerships and corporations that includes organization and operations; stockholders' equity, earnings and dividends; long-term liabilities and investments, income tax and their effect on business decisions; and the value of accounting as a basis for management decisions. Prerequisite: ACC 160 Principles of Accounting I with grade of C or above.
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3.00 Credits
Introduces basic concepts and theories of refrigeration. Topics include the laws of thermodynamics, pressure and temperature relationships, heat transfer, refrigerant identification, the refrigeration cycle and safety.
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3.00 - 5.00 Credits
Introduces the use of refrigeration tools, materials and procedures needed to install, repair and service refrigeration systems. Topics include refrigeration tools; piping practices; service valves; leak testing; refrigerant recovery, recycling and reclamation; evacuation; charging; and safety. Prerequisite: ACR 100 Refrigeration Fundamentals.
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3.00 - 5.00 Credits
Provides students with the skills and knowledge to install, test and service major components of a refrigeration system. Topics include compressors, condensers, evaporators, metering devices, service procedures, refrigeration systems and safety. Prerequisites: ACR 100 Refrigeration Fundamentals; ACR 101 Principles and Practices of Refrigeration.
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3.00 - 5.00 Credits
Introduces fundamental electrical concepts and theories as applied to the air conditioning industry. Topics include AC and DC theory, electric meters, electric diagrams, distribution systems, electrical panels, voltage circuits, code requirements and safety.
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3.00 Credits
Continues the development of skills and knowledge necessary for application and service of electric motors commonly used by the refrigeration and air conditioning industry. Topics include diagnostic techniques, capacitors, installation procedures, types of electric motors, electric motor service and safety. Prerequisite: ACR 103 Electrical Fundamentals.
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