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Course Criteria
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2.00 - 6.00 Credits
4 hours A continuation of the Intermediate Layout and Fabrication course which covers production and fabrication of layout tools and processes. Emphasis on application of fabrication and layout skills. The student will apply appropriate techniques of fabrication; design welding projects; prepare drawings and produce templates. Apply layout offsets; take offs; bills of materials; and apply mathematical concepts in the construction of projects. This is a capstone course for the Fitter Welder Level I Certificate and the Lead Welding Machine Operator Level II Certificate. Lab fee required. (SCANS 1, 2, 3, 4, 5, 8, 9) Prerequisites: WLDG 1417 and consent of department chair.
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0.00 - 3.00 Credits
3 hours For business and non-business majors. Designed for students with no course background or experience in bookkeeping or accounting. Introduces basic theory of double-entry accounting for sole proprietorships. Uses both manual and technological means to emphasize the complete accounting cycle, including accrual and deferral adjustments. Other topics include financial statement preparation, accounting for cash, merchandising, payroll, receivables and payables. Practice set may be required. (SCANS 3, 4, 6, 8, 9) Prerequisite: None.
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1.00 - 3.00 Credits
3 hours Introduces terminology, concepts and procedures used in financial accounting for sole proprietorships. The accounting cycle, including activities requiring students to analyze, record, and summarize data involved in preparation of financial statements, is covered. Other activities build on the accounting cycle as other topics - internal control, cash, payroll, receivables, payables, inventories, long-term assets and financial reporting issues - are studied. Learning activities are designed to allow students to apply acquired knowledge to exercises and problems. Manual and computer applications allow students to integrate factual learning into problem-solving situations. (SCANS 1, 3, 4, 6, 8, 9) Prerequisites: Pass TASP/THEA English, reading and mathematics.
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1.00 - 3.00 Credits
3 hours Presents application of financial accounting concepts and principles for partnerships and corporations. Managerial and cost accounting topics are introduced: cost behavior, budgeting, responsibility accounting, cost systems and product costing, CVP, standard costs, variance analysis and incremental analysis. Learning activities are designed to allow students to apply acquired knowledge to exercises and problem-solving situations. Manual and computer applications allow students to integrate learned techniques and practices into problem-solving situations. (SCANS 1, 3, 4, 6, 8, 9) Prerequisite: ACCT 2301.
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0.00 - 3.00 Credits
3 hours A study of the laws as currently implemented by the IRS, providing a working knowledge of preparing taxes for the individual. (SCANS 1, 2, 3, 6, 8, 9, 10) Prerequisite: ACNT 1403.
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0.00 - 3.00 Credits
3 hours Topics address recently identified current events, skill, knowledge, and/or attitudes and behaviors pertinent to the technology or occupation and relevant to the professional development of the student. Special topics include: governmental and not-for-profit accounting, auditing, and intermediate accounting. (SCANS 1, 2, 3, 6, 8, 9, 10) Prerequisite: ACNT 1403.
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2.00 - 3.00 Credits
4 hours 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. Lab fee required. (SCANS 1, 2, 3, 6, 8, 9, 10) Prerequisite: None.
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3.00 - 4.00 Credits
(3-2) 4 hours Introduction to utilizing the computer in maintaining accounting records, making management decisions, processing common business applications with primary emphasis on a general ledger package. Lab fee required. (SCANS 1, 2, 3, 6, 8, 9, 10) Prerequisite: ACNT 1403.
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0.00 - 3.00 Credits
(0-25) 3 hours Practical, general workplace training supported by an individualized learning plan developed by the employer, college, and student. (SCANS 2, 3, 4, 5, 6, 7, 9, 11) Prerequisite: Consent of department chair.
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0.00 - 2.00 Credits
2 hours An introduction of the basic components of the agricultural industry in the United States with a special consideration for changing economic focus of the equine industry. (SCANS 1) Prerequisite: None.
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