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Course Criteria
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3.00 Credits
This is a basic course in accounting with a focus on the accounting cycle and financial statements. Students will learn to use double entry accounting procedures in a scenario of a service business as a sole proprietorship. Specific areas covered include: analyzing transactions, financial statements, using the general journal and general ledger, adjustments, worksheets, closing entries, special journals and payroll.
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3.00 Credits
This is a rigorous course in accounting principles which examines the fundamental concepts and procedures employed by reporting entities in the communication of financial information in accordance with generally accepted accounting principles.
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3.00 Credits
This is a rigorous introductory course which is a continuation of Principles of Accounting I, involving financial statement preparation and analysis, corporations, managerial topics, cost accounting concepts and budgeting.
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3.00 Credits
This is a skill development course in which students use integrated accounting software and transaction inputs to create transaction documents, operating reports, general ledger reports, and financial statements, all with traceable audit trails. The intention of the class is to become competent in computerized accounting principles and practices. May be taken concurrently with QuickBooks Certification. This is available for students successfully completing the course who want to test for the industry-recognized credential.
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3.00 Credits
This is a skill development course in which students use integrated accounting software and transaction inputs to create transaction documents, operating reports, general ledger reports, and financial statements, all with traceable audit trails. The intention of the class is to become competent in computerized accounting principles and practices.
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3.00 Credits
Payroll accounting provides students with an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.
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3.00 Credits
This course studies accumulation methods, accounting and reporting. It focuses on the concepts and procedures of the job order, process, standard and direct cost systems. Other topics covered include budgeting; planning; analysis and control of costs; and profitability. Topics are covered at an advanced level as compared to ACCT 2020.
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3.00 Credits
This course addresses the use of accounting information by managers. Emphasis is placed on the interpretation of accounting information and the language of finance and financial accounting to effectively participate in activities such as planning, investment, control and managerial decision making. Students will learn to communicate comfortably regarding financial data, cash management, budgets, and profitability.
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3.00 Credits
This course will introduce students to the many different types of alternative fuel vehicles that exist today. Most of the time will be spent learning the basic function and service of modern clean diesel, hybrid/electric, and CNG powered light-duty cars and trucks. Other topics covered will be alternative fuels such as ethanol and bio-diesel, as well as some technologies that might have a future role in transportation such as electric vehicles, and hydrogen fuel cell powered vehicles.
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3.00 Credits
This course is designed to build upon basic engine knowledge obtained in the prerequisite engine fundamentals classes. This course will detail the design and operation of modern diesel engines, including establishing the differences between light-duty diesel and gasoline engines. Cylinder blocks, pistons, and crankshafts will be discussed along with cylinder head design, timing components, and intake and exhaust systems, including turbo systems. Service and repair of these items will be covered. This course will also cover basic diesel engine fuel system function. Topics such as fuel subsystem and fuel injector function will be thoroughly covered.
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