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ACCT 2210: Managerial Accounting: Finance
4.00 Credits
Lakeland Community College
Prerequisite: ACCT 2100 or ACCT 2110 This course introduces students to accounting and financial procedures for cost planning and control. Students will apply cost and profit, break-even, capital budgeting, ratio, and differential cost analysis for managerial and business decisions. (4 contact hours)
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ACCT 2390: Tax Accounting
4.00 Credits
Lakeland Community College
Prerequisite: ACCT 1200 This course introduces current federal income tax law and regulations relating to businesses and individuals. Topics include personal exemptions, personal itemized deductions, income recognition, allowable personal/business deductions, depreciation, tax credits, the alternative minimum tax, capital gains and losses, and special partnership and corporate tax issues. The lab portion of the course provides students with hands-on tax preparation experience. (5 contact hours: 3 lecture, 2 lab)
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ACCT 2390 - Tax Accounting
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AEUT 1000: Applied Electric Utility Technology I
6.00 Credits
Lakeland Community College
Prerequisite: formal admission to the Applied Electric Utility Technology program This course provides students with the basic knowledge and skills to be able to perform work on secondary voltage circuits. It develops an understanding of wood pole and transformer installation as well as the ability to install anchors safely and efficiently with a concentration on the installation of services, street lighting, and secondary circuits. The course includes various pole framing techniques and guying methods in addition to an overview of transmission and distribution electrical systems, rigging safety awareness, Occupational Safety and Health Administration (OSHA) training, and first-aid certification. In addition, it teaches and stresses safety requirements throughout the course of instruction. This course includes 10 additional hours of field practice per week. (10 contact hours: 2 lecture, 8 lab)
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AEUT 1100: Applied Electric Utility Technology II
6.00 Credits
Lakeland Community College
Prerequisite: AEUT 1000 This course provides students with the knowledge to safely and properly install three-phase primary conductors. Students will learn the safe installation and operation of fuses, reclosers, transformer power banks, capacitors, and line voltage regulators, as well as the identification, installation, and maintenance of underground residential distribution secondary equipment. Course training includes the safe and proper methods of installing box pads, single-phase transformers, primary elbows, and terminators. In addition, students will learn safety requirements, stressed throughout the course of instruction, and obtain CPR certification. This course includes 10 additional hours of field practice per week. (10 contact hours: 2 lecture, 8 lab)
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AEUT 1100 - Applied Electric Utility Technology II
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AEUT 1200: Applied Electric Utility Technology III
6.00 Credits
Lakeland Community College
Prerequisite: AEUT 1100 This course provides students with the knowledge and skill to identify, install, and maintain primary underground residential distribution (URD) equipment. Students will gain knowledge pertaining to the different styles of sub-transmission support structures and receive instruction on the techniques and proper use of hot-line tools to work with sub-transmission and distribution structures as well as the various methods of troubleshooting URD primary and secondary circuits. In addition, students will develop the knowledge and skill to safely perform rubber gloving assignments utilizing the insulate and isolate techniques, will perform various tasks while working on an energized three-phase circuit under controlled conditions, and will learn safety requirements including fire safety and extinguishers. This course includes 10 additional hours of field practice per week. (10 contact hours: 2 lecture, 8 lab)
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AEUT 1200 - Applied Electric Utility Technology III
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AEUT 1300: Applied Electric Utility Technology IV
6.00 Credits
Lakeland Community College
Prerequisite: AEUT 1200 This course provides students with the skills to safely climb transmission support towers and H-structures to achieve the qualified status. Upon qualification, students will develop the basic skills to perform intermediate tasks while aloft pertinent structures. The course also develops students' understanding of substation equipment and one-line drawings and emphasizes recognizing energized equipment, minimum approach distances, and substation safety. At the conclusion of the course, students will be qualified to enter a substation. The course also includes lockout/tagout instruction, powered industrial vehicle certification(s), and a comprehensive skills review. This course includes 10 additional hours of field practice per week. (10 contact hours: 2 lecture, 8 lab)
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AEUT 1300 - Applied Electric Utility Technology IV
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AEUT 1400: Electric Utility Mathematics I
4.00 Credits
Lakeland Community College
Prerequisite: MATH 0850 or MATH 0890 or placement test This course introduces applied electrical trade mathematics coupled to foundational mathematical concepts for the Applied Electric Utility Technology student. Students will apply concepts of measurement, arithmetic operations, powers and roots, linear equations, polynomials, algebra, graphing, linear systems, literal equations, formulas and problem solving, and digital relay concepts to various Direct Current (DC) circuit applications. (4 contact hours)
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AEUT 1400 - Electric Utility Mathematics I
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AEUT 1500: Electrical and Construction Print Reading
2.00 Credits
Lakeland Community College
This course introduces standard conventions, rules, and basic symbols used within the various types of electrical, fabrication, and construction prints used by the electric utility industry. (2 contact hours)
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AEUT 1500 - Electrical and Construction Print Reading
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AEUT 1600: Electrical Circuits I
0.00 - 3.00 Credits
Lakeland Community College
Prerequisite: AEUT 1400 or MATH 1001 This course introduces Direct Current (DC) circuit analysis techniques applied to series, parallel, and series-parallel resistive circuits. It includes the analysis of battery, fuse/breaker, switching, and relay logic concepts and applications. Problem solving methodologies focus on application of Ohm’s law, Kirchhoff's laws, and Thevenin’s theorem. Laboratory exercises consist of utilizing circuit components, power supplies, and digital multi-meters to observe and verify the theory presented during lecture. (5 contact hours: 2 lecture, 3 lab)
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AEUT 1600 - Electrical Circuits I
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AEUT 1700: Electric Utility Mathematics II
4.00 Credits
Lakeland Community College
Prerequisite: AEUT 1400 (or placement) This course is a continuation of applied electrical trade mathematics that is coupled to higher level mathematical concepts for the Applied Electric Utility Technology student. Students will apply concepts of trigonometry of the right triangle and circle, alternating current parameters and measurements, vectors, complex numbers and phasors, logarithms, network theorems and laws, and statistics to various Alternating Current (AC) and transient circuit applications. (4 contact hours)
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AEUT 1700 - Electric Utility Mathematics II
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