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Course Criteria
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4.00 Credits
A study of accounting concepts for service and merchandising businesses, matching concept, adjusting process, financial statements, accounting systems, internal controls, special journals, receivables, inventories, current liabilities, bonds payable and investment in stocks and bonds, international transactions, and corporate: organization, equity rights and earnings. (Prerequisite: Appropriate placement scores or successful completion of college prep courses.) Lab fee: $10. FA,SP, SU
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4.00 Credits
Cash flow statements, financial statement analysis, product costing systems, cost-volume-profit analysis, performance evaluation, cost standards, budgeting, pricing decisions, capital expenditure decisions, taxes and management accounting analysis. (Prerequisites: Appropriate placement scores or successful completion of college prep courses and "C" or better in ACG 2022 or permission of chairperson.) Lab fee: $10. FA,SP, SU
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1.00 - 4.00 Credits
FA,SP, SU
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1.00 - 4.00 Credits
FA, SP, SU
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3.00 Credits
Scientific principles and calculations as they relate to compression refrigeration. Tools and test equipment used to construct, charge, operate and troubleshoot a refrigeration system. (Corequisite: ACR0001L.) Lab fee: $12.50. FA, SP
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3.00 Credits
Continuation of the study of scientific principles as they relate to compression refrigeration. Tools and test equipment used to construct, charge, operate and troubleshoot a refrigeration system. (Prerequisite: ACR 0001C/0001L. Corequisite: ACR0002L. Lab fee: $12.50. FA, SP
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3.00 Credits
Practical study of domestic refrigerators, freezers and window air conditioners. Installation and service including defrost and multiple temperatures of capillary tube systems. (Prerequisites: ACR 0001C/0001L and ACR 0002C/0002L. Corequisite: ACR0022L.) Lab fee: $10. FA, SP
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3.00 Credits
A study of air, humidity, heat and movement as it relates to comfort air conditioning. Psychrometric processes will be charted, measured, and applied. (Prerequisites: ACR 0001C/0001L and ACR 0002C/0002L. Corequisite: ACR0061L.) Lab fee: $10. SU
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3.00 Credits
A study of heat and heat flow. Calculate heat gain and loss, duct and register sizing for comfort in refrigeration and air conditioning. (Prerequisites: ACR 0001C/0001L and ACR 0002C/0002L. Corequisite: ACR0062L.) Lab fee: $10. SU
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3.00 Credits
Physical principles of electricity and practices in air conditioning and refrigeration systems. Laws of energy, energy equivalents, electrical components and circuits. (Corequisite: ACR0100L.) Lab fee: $12.50. FA, SP
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