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Course Criteria
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3.00 Credits
Prerequisite: ACCT 2003 Principles of Accounting I or BUS 1013 Bookkeeping or currently enrolled Offered in the spring semester This course introduces students to the major tasks of payroll accounting and examines employment practices; federal, state, and local governmental laws and regulations; internal controls; and various payroll accounting forms and records
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3.00 Credits
Prerequisite: ACCT 2003 Principles of Accounting I or BUS 1013 Bookkeeping Offered in the fall semester This is an introductory course designed to expose students to a broad range of tax concepts and tax laws Topics covered include types of taxes, individual tax formula, taxable income and adjustments to income, tax deductions and exclusions, taxation of business income and business tax credit, depreciation, capital gains and losses, rental activities, and other current tax issues Emphasis will be placed on preparing individual tax returns
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3.00 Credits
Prerequisite: BUS 1213 Computer Applications and either BUS 1013 Bookkeeping with a grade of "C" or higher or ACCT 2003Principles of Accounting I with a grade of "C" or higher Offered in the spring semeste r Computerized Accounting applies basicaccounting principles using an integrated accounting software package Topics covered include general ledger, accounts receivable, accounts payable, inventory, depreciation, financial statement analysis, payroll, and system setup
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3.00 Credits
Prerequisite: ACCT 2013 Principles of Accounting II Offered in the fall semester This course explores principles and methods of accounting for materials, direct labor, and the distribution of overhead expenses, cost records, operating reports, and budgetary control Topics include job-order costing, process costing, by-product and joint-product costing, activity-based costing, just-in-time, and cost of quality
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4.00 Credits
Prerequisite: None Offered in the spring semester A comprehensive study of mechanical refrigeration systems emphasizing proper service techniques through analysis of the problem Testing procedures, parts removal, and installation are covered in depth A study of the computation of temperature-pressure relationship and related problems is included Practical application is provided in the laboratory Safety is emphasized
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3.00 Credits
Prerequisite: None Offered in the spring semester The student will learn to read, draw, and interpret wiring diagrams and place the circuitry in operative arrangements with electrical and electronic symbols System diagrams will be developed by the student for a wide variety of heating and cooling loads Also included is a study of the distribution mediums such as duct design and sizing
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4.00 Credits
Prerequisite: None Offered in the fall and spring semesters This course is designed to teach the principles of the basic refrigeration cycle, including temperature-pressure relationships, evaporation, condensation, heat transfer, and refrigerants The identification and use of hand tools, as well as safety principles and practices will be taught Practical application is provided through laboratory activities
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3.00 Credits
Prerequisite: None Offered in the spring semester This course covers the process of identifying tubing and pipe with practical applications in sizing and fitting to different configurations using mechanical fittings, soft soldering, silver brazing and aluminum soldering Also included are the study of air properties and the instrumentation to meet the environmental needs of structures, residential and commercial, and the factors involved in the calculation of heating and cooling loads
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4.00 Credits
Prerequisite: ACR 1404 Introduction to Air Conditioning or consent of the instructor Offered in the fall semester This course is designed to teach the components, operation, and design characteristics of commercial refrigeration to include, but not limited to, walk-in cooling and freezing cabinets, ice machines, and water towers Applications of these principles combined with practical experience on actual equipment will provide the student with the knowledge and skills to diagnose and repair equipment malfunctions
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3.00 Credits
Prerequisite: None Offered in the fall semester This course covers the design, construction, operation, and servicing of fossil fuel heating equipment, and heat pumps both air to air and geothermal The thermodynamics of heat flow through conduction, convection, and radiation are taught as an introductory part of this course Humidification, dehumidification, and filtering are included
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