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ACC 1213: Principles of Accounting I
3.00 Credits
Pearl River Community College
Prerequisite: A score of 16 on the Reading portion of the Enhanced ACT or REA 1013 with a grade of "C" or better.Principles of Accounting is a study of generally accepted accounting principles as applied to the fundamentals of double-entry accounting for the sole proprietorship. Special emphasis will be given to the accounting equation, reporting of assets and liabilities, and the process followed in preparing the income statement, statement of owner's equity, and the balance sheet. The student will complete a practice set focusing on the complete accounting cycle. Three lecture hours per week; three hours credit.
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ACC 1223: Principles of Accounting II
3.00 Credits
Pearl River Community College
Prerequisite: ACC 1213 A continuation of the fundamentals of accounting applicable to partnerships, LLCs, and corporations. Special emphasis will be given to preparing the statement of cash flows, financing a corporation through issuing stocks and bonds, analyzing financial statements to evaluate a company's performance, income taxes, and investments. Three lecture hours per week; three hours credit.
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ACT 1124: Basic Compression Refrigeration
4.00 Credits
Pearl River Community College
An introduction to the field of refrigeration and air conditioning. Emphasis is placed on principles of safety, thermodynamics and heat transfer. Two lecture and four lab hours per week.
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ACT 1124 - Basic Compression Refrigeration
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ACT 1133: Tools and Piping
3.00 Credits
Pearl River Community College
Various tools and pipe connecting techniques. Covers tools and test equipment required in heating, ventilation, air conditioning and refrigeration. Two lecture and two lab hours per week.
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ACT 1213: Controls
3.00 Credits
Pearl River Community College
Fundamentals of gas, fluid, electrical and programmable controls. Two lecture and two lab hours per week.
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ACT 1313: Refrigeration Systems Components
3.00 Credits
Pearl River Community College
An in-depth study of the components and accessories of a sealed system including metering devices, evaporators, compressors and condensers. Two lecture and two lab hours per week.
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ACT 1713: Electricity for Heating,Ventilation,Air Conditioning and Refrigeration
3.00 Credits
Pearl River Community College
Basic knowledge of electricity, power distribution, components, solid state devices and electrical circuits. Two lecture and two lab hours per week.
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ACT 1713 - Electricity for Heating,Ventilation,Air Conditioning and Refrigeration
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ACT 1812: Professional Service Procedures
2.00 Credits
Pearl River Community College
Business ethics necessary to work with both the employer and customer. Includes resume, record keeping and service contracts. Two lecture hours per week.
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ACT 2324: Commercial Refrigeration
4.00 Credits
Pearl River Community College
A study of various commercial refrigeration systems. It includes installation, servicing and maintaining systems. Two lecture and four lab hours per week.
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ACT 2414: Air Conditioning I
4.00 Credits
Pearl River Community College
Various types of residential and commercial air conditioning, including hydronic, absorption and desiccant systems. Two lecture and four lab hours per week.
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