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Course Criteria
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3.00 Credits
Prerequisite(s): ACC 121 Corequisite(s): None This course introduces students to professional codes of conduct and ethics adopted by professional associations and state licensing boards for accountants, auditors, and fraud examiners. Topics include research and discussions of selected historical and contemporary ethical cases and issues as they relate to accounting and business. Upon completion, students should be able to apply codes, and interpret facts and circumstances, as they relate to accounting firms and business activities. Hours Per Week Class Lab Credit
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4.00 Credits
Prerequisite(s): ACC 120 Corequisite(s): None This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analyses of financial statements. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.
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4.00 Credits
Prerequisite(s): ACC 220 Corequisite(s): None This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
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3.00 Credits
Prerequisite(s): ACC 121 Corequisite(s): None This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
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3.00 Credits
Prerequisite(s): ACC 121 Corequisite(s): None This course covers the design and operation of accounting information systems, with emphasis placed upon transaction cycles and the necessary controls for reliable data. Topics include accounting procedures; authorizing, documentation, and monitoring; flowcharting, data flow diagrams, and scheduling; and some auditing concepts. Upon completion, students should be able to demonstrate an analytical problem-solving ability and to communicate effectively their analysis in written or oral presentations. Hours Per Week Class Lab Credit
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5.00 Credits
Prerequisite(s): None Corequisite(s): None This course introduces the basic refrigeration process used in mechanical refrigeration and air conditioning systems. Topics include terminology, safety, and identification and function of components; refrigeration cycle; and tools and instrumentation used in mechanical refrigeration systems. Upon completion, students should be able to identify refrigeration systems and components, explain the refrigeration process, and use the tools and instrumentation of the trade.
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3.00 Credits
Prerequisite(s): None Corequisite(s): None This course introduces electricity as it applies to HVACR equipment. Emphasis is placed on power sources, interaction of electrical components, wiring of simple circuits, and the use of electrical test equipment. Upon completion, students should be able to demonstrate good wiring practices and the ability to read simple wiring diagrams.
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4.00 Credits
Prerequisite(s): None Corequisite(s): None This course covers the fundamentals of heating including oil, gas, and electric heating systems. Topics include safety, tools and instrumentation, system operating characteristics, installation techniques, efficiency testing, electrical power, and control systems. Upon completion, students should be able to explain the basic oil, gas, and electrical heating systems and describe the major components of a heating system.
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4.00 Credits
Prerequisite(s): None Corequisite(s): None This course covers the installation procedures, system operations, and maintenance of residential and light commercial comfort cooling systems. Topics include terminology, component operation, and testing and repair of equipment used to control and produce assured comfort levels. Upon completion, students should be able to use psychometrics, manufacturer specifications, and test instruments to determine proper system operation. Hours Per Week Class Lab Credit
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4.00 Credits
Prerequisite(s): AHR 110 or AHR 113 Corequisite(s): None This course covers the principles of air source and water source heat pumps. Emphasis is placed on safety, modes of operation, defrost systems, refrigerant charging, and system performance. Upon completion, students should be able to understand and analyze system performance and perform routine service procedures.
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