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Course Criteria
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3.00 Credits
2-5-3 Offered Fall Semester Prerequisite: ABR 104 his course is an exploration of basic circuitry and electrical problems associated with collision-damaged vehicles.
Prerequisite:
MAT 170
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3.00 Credits
2-5-3 Offered Spring Semester Prerequisites: ABR 142, ABR 143 This course is an introduction to engine heating and cooling systems used in modern vehicles. Other topics include the automotive air conditioning system.
Prerequisite:
ABR 142, ABR 143
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3.00 Credits
3-0-3 Offered Fall, Spring, and Summer Semesters Prerequisites: Placement into ENG 101 and satisfactory math test placement or completion of MAT 101, or MAT 105, or MAT 155 This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. An introduction to accounting theory is included in this course.
Prerequisite:
Placement into ENG 101 and MAT 101 or MAT 155
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3.00 Credits
3-0-3 Offered Fall, Spring, and Summer Semesters Prerequisite: ACC 101 This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis. The corporate form of business, as well as equity and debt financing, are included.
Prerequisite:
ACC 101
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3.00 Credits
3-0-3 Offered Fall Semester Prerequisite: ACC 101 This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.
Prerequisite:
ACC 101
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3.00 Credits
3-0-3 Offered Fall and Spring Semesters Prerequisite: ACC 101 This course introduces the major tasks of payroll accounting, employment practices, federal, state, and local governmental laws and regulations, internal controls, and various forms and records.
Prerequisite:
ACC 101 and AOT 261 or CPT 101
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3.00 Credits
3-0-3 Offered Fall and Spring Semesters Prerequisite: ACC 101 This course explores fundamental processes of accounting theory, including the preparation of financial statements.
Prerequisite:
ACC 102
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3.00 Credits
3-0-3 Offered Spring and Summer Semesters Prerequisite: ACC 201 This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.
Prerequisite:
ACC 201
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3.00 Credits
3-0-3 Offered Spring Semester Prerequisite: ACC 124 This course is an introduction to tax reporting requirements and taxation of the proprietorship, partnership, S Corporation, C Corporation, and limited liability company. Some form preparation is required.
Prerequisite:
ACC 124
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3.00 Credits
3-0-3 Offered Summer and Fall Semesters Prerequisite: ACC 102 This course is a study of the accounting principles involved in job order cost systems with a focus on information needed by manufacturing and service organizations. Included in this course is a study of financial information needed by managers for decision making, how this information is delivered, and how it is used within business organizations.
Prerequisite:
ACC 102
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