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Course Criteria
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3.00 Credits
Three hours credit. Accounting concepts and their application in transaction analysis and financial statement preparation, analysis of financial statements, and asset and equity accounting in proprietorships, partnerships and corporations. Introduction to cost behavior budgeting, responsibility accounting, cost control and product costing. Three lecture hours each week.
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3.00 Credits
Three hours credit. A continuation of ACCT 2301. Accounting concepts and their application in transaction analysis and financial statement preparation, analysis of financial statements, and asset and equity accounting in proprietorships, partnerships and corporations. Introduction to cost behavior budgeting, responsibility accounting, cost control and product costing. Prerequisite: ACCT 2301 or equivalent. Three lecture hours each week.
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3.00 Credits
Three hours credit. A study of analyzing, classifying, and recording business transactions in both a manual and a computerized environment. Emphasis is on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. Does not meet requirements for Associate in Science or B.B.A. degree. Three lecture hours each week.
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3.00 Credits
Three hours credit. A study of accounting for merchandizing, notes payable, notes receivable, valuation of receivables and equipment and valuation of inventories in a manual and computerized environment. Prerequisites: ACNT 1303. Does not meet requirements for Associate in Science or a B.B.A. degree. Three lecture hours each week.
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3.00 Credits
Three hours credit. Introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. Prerequisite: ACCT 2301 or equivalent plus typing skills. Three lecture hours each week. Lab fee. Taught in fall semester only.
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3.00 Credits
Three hours credit. A study of the laws currently implemented by the IRS, providing a working knowledge of preparing taxes for the individual. Three lecture hours each week. Taught in fall semester only.
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3.00 Credits
Three hours credit. A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Prerequisite: ACCT 2301 or equivalent. Three lecture hours each week. Taught in spring semester only.
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4.00 Credits
Four hours credit. A workbased learning experience that enables the student to apply specialized occupational theory, skills and concepts. The college and the employer develop a learning plan. A weekly onehour seminar is held in conjunction with the student's job. Prerequisite: ACCT 2301. Capstone course. Taught in the spring semester only.
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4.00 Credits
Four hours credit. Discussion of detail drawings of structural shapes for fabrication with emphasis on framed and seated connectors and beam and column detailing. Designed to meet the standards of American Institute of Steel Construction, including units on concrete detailing conforming to American Concrete Institute standards. The student will demonstrate intermediate math skills and exhibit knowledge of steel and concrete systems; use reference books; recognize basic types of connections used for structural drawings; produce structural steel drawings to include framing plans and connection details; and produce structural concrete drawings to include plan views and connection details. Two lecture and four lab hours each week. Prerequisite: DFTG 1409. Lab fee.
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4.00 Credits
Four hours credit. The properties of building materials (assemblies), specifications, codes, vendor references and uses of materials, plumbing, conveying, and electrical systems as related to architecture for residential and commercial construction. The student will identify terms and symbols related to mechanical/electrical/plumbing (MEP) calculations, perform MEP calculations and select MEP components; demonstrate the ability to interpret codes and specifications; and demonstrate the ability to produce MEP drawings. Prerequisite: DFTG 1417. Three lecture and three lab hours each week. Lab fee.
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