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Course Criteria
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3.00 Credits
Credit for this course is awarded to entering students with appropriate scores on the College Level Examination Program (CLEP) examination in Accounting.
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3.00 Credits
This course introduces the student to the theory and practice of financial accounting. Topics include the accounting cycle, analysis of financial statement transactions, financial statement preparation, accounting for assets, liabilities, equities, revenues and expenses. Accounting for entities, including partnerships and corporations, is introduced. Prerequisites: Eligibility for ENC 1101 and MAC 1105.
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3.00 Credits
This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making, and the statement of cash flows, along with financial statement analysis. Prerequisite: ACG 2021.
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3.00 Credits
This course expands on topics covered in Financial Accounting course ACG 2021, and presents them within a conceptual framework determined by generally accepted accounting principles. Financial accounting functions and theory, and recognition and measurement of assets are covered. Prerequisites: ACG 2021 and ACG 2071 both with grades of C or better.
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3.00 Credits
This course is a study of the fundamentals of cost accounting within an industrial organization. The accounting functions relative to materials, labor, and factory overhead are treated in detail. Job order and process cost systems are fully explored. Standard cost systems, budgeting and managerial control functions are also discussed. Prerequisites: ACG 2021 and ACG 2071 with grades of C or better.
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1.00 Credits
This course is designed to provide students the opportunity to apply classroom theory to practical, work-related applications. Students must complete at least one semester at Seminole Community College with a GPA of at least 2.5 and must receive approval from the Cooperative Education Coordinator prior to registration. Seminars may be required. Through various combinations and repetition of cooperative education courses, it is possible to earn up to nine coop credits, subject to program requirements.
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3.00 Credits
This course encompasses classroom/lab study of the fundamentals of air conditioning, refrigeration, and heating. Areas of study include the history of HVACR, safe working practices, HVACR tools, and the fundamentals of HVACR fluids, pressures, refrigerants, fabrication, and codes. Students will also gain knowledge of appropriate communication and employability skills as well as an understanding of entrepreneurship. Lab fee required.
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3.00 Credits
This course encompasses classroom and lab study of electrical components and start-up procedures for air conditioning, refrigeration, and heating equipment. Areas of study include wiring and troubleshooting electrical motors, identifying basic principles for air conditioning, refrigeration, heating, and ventilation piping and sizing, as well as start-up and checkout procedures. Lab fee required.
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3.00 Credits
This course encompasses classroom and lab study of light commerical electricity and controls and light commercial air conditioning systems. The student will also gain knowledge of commercial refrigeration systems and understand load calculations for HVACR systems. Lab fee required.
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5.00 Credits
This course begins with an introduction to the automotive systems, tools and equipment and proper procedures for performing lubrication, tire and minor maintenance service on automotive vehicles. Included are use of service manuals, both paper and computer driven; use of measuring and special tools; use of digital volt-ohmmeters; safety and hazardous materials handling and identification; and operation and minor service of various automotive systems. Lab fee required.
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