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Course Criteria
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3.00 Credits
FA, SP - A.A.S. only. Lab fee. Prerequisites: ACG 2001 or ACG 2021. Corequisite: CGS 1570.This course is an introduction to computerized integrated accounting procedures found in microcomputer office environments.The popular Quickbooks accounting program is used to record financial transactions.Major topics include managing revenue and expenses, payroll setup and processing, bank reconciliation, reports, and graphs, inventory, adjustments and year-end procedures, and company file setup and maintenance.
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3.00 Credits
FA, SP, SU - 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 is shifted from"how to do it" to "why it is done and what it means."Tbasic logic and principles associated with preparation and/or critical evaluation of accounting information will also be addressed.
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3.00 Credits
TBA - Prerequisite: Permission of department head.Will guide the student in dealing with ethics, internal control, fraud and financial statement analysis in the accounting environment.Will require students to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses.Will aid students in developing a personal code of ethics by exploring ethical dilemmas and pressures they will face as accountants.Will help the student understand financial statement analysis and its relationship to fraud and fraud detection. Will prepare the student for the ACAT Comprehensive Examination for Accreditation in Accountancy.
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3.00 Credits
FA, SP, SU - Prerequisite: ACG 2011 or ACG 2021.Using accounting information for planning, control, and decision making. Includes principles of product costing, budgeting techniques, and capital decisions.
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1.00 Credits
FA, SP, SU - Cooperative Education (Co-op) is a planned, paid work experience whereby a student is employed in a job directly related to the student's academic field of study. Each student must meet certain academic and Co-op departmental requirements before qualifying for job referral and placement.Once enrolled, a student is assigned a Faculty Advisor who, along with the Co-op staff,will monitor student progress.The Co-op program offers -academic and vocational credit for each term worked, and the Faculty Advisor will assign either a Pass or Fail grade at the end of the work term.
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3.00 Credits
FA, SP - A.A.S. only. Prerequisite: ACG 2001 or ACG 2021 or permission of instructor.The purpose of this course is to train the student to complete all 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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1.00 Credits
FA, SP, SU - A.A.S. only. Prerequisite: Permission of the department head.The student gains accounting related work experience in the offices of various employers in the Pensacola area. This course should be taken the last semester of enrollment.
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6.00 Credits
TBA - Prerequisite: Permission of instructor.This course is designed to teach entry-level job skills in the air conditioning and refrigeration industry.Topics include the refrigeration cycle,heat and its measurement and types, application of latent heat, temperature and its measurement,heat transfer and control, temperature conversion formulas, temperature BTU chart and piping techniques.
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6.00 Credits
TBA - Prerequisite: ACR 0001C and permission of instructor.This course is a continuation of Air Conditioning and Refrigeration I and is designed to teach entry-level job skills.Topics include refrigeration cycle, accessories,piping, dehydration, charging, discharging, shop safety, installation procedures,multiple system, troubleshooting, compressors, control wiring, and personal and industrial safety.
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2.00 Credits
TBA - Prerequisite: ACR 0125C,ACR 0548C and permission of instructor.This course is designed to train students in job skills as well as customer service skills.The completing of employment applications and interviewing skills will be stressed.Techniques for successful interaction with customers will be covered.Also included will be training in customer service.The examination for Environmental Protection Agency (EPA) certification in proper refrigerant practices will be administered in this class.
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