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Course Criteria
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4.00 Credits
Skill development in multi-stage refinishing techniques. Further development in identification of problems and solutions in color matching and partial panel refinishing.
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3.00 Credits
This course covers the fundamentals of financial accounting, including double-entry accounting and the accounting cycle. Other topics include cash, receivables, inventories, plant assets, liabilities, partnerships, corporation, investments, statement of cash flows and interpretation of financial statements.
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3.00 Credits
This course covers the fundamentals of managerial accounting including manufacturing operations and planning and control. Other topics include budgets, introduction to cost accounting, cost control techniques, methods of measuring performance and financial statement analysis.
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2.00 Credits
Topics address recently identified current events, skills, knowledge, and/or attitudes and behaviors pertinent to the technology or occupation and relevant to the professional development of the student. This course was designed to be repeated multiple times to improve student proficiency.
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3.00 Credits
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. Coverage also includes the fundamental principles of double-entry bookkeeping, financial statements, trial balances, worksheets, special journals, adjusting entries and closing entries.
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3.00 Credits
A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment.
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3.00 Credits
Accounting fraud and examination designed to provide a basic understanding of the impact that fraud has on an organization. (This course is intended to help students understand the role of the Forensic Accountant. Upon completion of this course the students will learn special skills in accounting, auditing, finance, quantitative methods, certain areas of the law, research, and investigative skills to collect, analyze, and evaluate evidential matter and to interpret and communicate findings. Finance and quantitative skills will be addressed since they are especially important to Forensic Accountants who calculate damages. The complexity of Forensic Accounting has gained considerable attention over the past five years and will continue to gain momentum.)
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3.00 Credits
A study of utilizing the computer to develop and maintain accounting record-keeping systems, make management decisions, record daily business transactions, and generate financial statements using Peachtree or QuickBooks.
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3.00 Credits
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.
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3.00 Credits
A study of the laws currently implemented by the IRS, providing a working knowledge of preparing taxes for the individual.
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