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Course Criteria
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3.00 Credits
3 hours per week. Corequisite: CGS 1100. This course approaches accounting as an information or decision support system. Emphasis is placed on the analysis of business transactions and the evaluation of their effect on the operation of the enterprise. The method of instruction emphasizes "how to do it" and "why it is done and what it means.
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3.00 Credits
3 hours per week. Prerequisites: ACG 2021 and CGS 1100. This course uses accounting information for planning, control and decision making. Includes principles of product costing, budgeting techniques and capital decisions.
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3.00 Credits
3 hours per week, hybrid course. Prerequisite: ACG 2021. This course is an in-depth examination of financial accounting and reporting. Specific points of emphasis are accounting procedures and financial statement presentation of cash, short-term investments, receivables, inventories, fixed assets, and long-term investments in equity securities.
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3.00 Credits
3 hours per week, hybrid course. Prerequisite: ACG 2071. A course designed to teach the principles of cost accounting and the uses of cost data in planning and controlling operations. Topics covered include accounting for product costs, transfer pricing, capital management and cost analysis for management decision making.
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3.00 Credits
3 hours per week. Prerequisite: CGS 1100. This course is an introduction to computerized integrated accounting procedures found in microcomputer office environments. Software used by the student will handle the general ledger, accounts payable, accounts receivable, financial statements, purchase order and sales order processing, inventory, fixed assets and payroll.
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1.00 Credits
1 hour per week. The purpose of this course is to train the student to complete many payroll activities of any business. Topics covered are payroll and personnel records, federal payroll laws, payroll accounting systems, payroll operations and preparation of payroll records such as payroll registers, individual earnings records and federal, state and local payroll tax forms.
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4.00 Credits
An orientation to air conditioning, refrigeration and heating techniques emphasizing general safety, tool utilization, work organization and systems. An introduction to air conditioning and refrigeration- the history, the refrigeration cycle, tools of the trade and principles of work management. Covers the fundamental theory of all types of conventional soldering and brazing, including the proper selection of soldering and brazing materials.
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4.00 Credits
A course designed to teach the physical principles of refrigeration, including the understanding of matter and heat behavior, temperature, pressure, volume, enthalpy, state and condition of refrigerant, refrigerant oil, contaminants and dehydration. Also communicates a working knowledge of heating, air conditioning and refrigeration systems, their components and accessories.
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4.00 Credits
A course to cover the refrigeration cycle, compressors, evaporators, condensers and system charging. Communicates a working knowledge of air conditioning and heating systems operations and the start-up and check out procedures, as well as of air conditioning, heating and refrigeration piping.
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4.00 Credits
A course designed to teach the physical principles of electricity and practices in air conditioning, heating and refrigeration systems, the laws of energy, energy equivalents, electrical components and circuits.
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