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Course Criteria
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1.00 Credits
P This course is the first in the two-course Principles of Accounting sequence. Students will study technology to prepare and communicate financial information. Specifically, students will understand the accounting cycle including the measurement of business transactions and income; accounting system principles and internal controls; the preparation and analysis of financial statements; and the measurement and reporting of transactions concerning cash, accounts receivable, and inventories. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. No course prerequisites, although it is strongly recommended that students complete CGS1000 or CGS1101 or h Full Description
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2.00 Credits
P This course is the second in the two-course Principles of Accounting sequence. Students will use technology to prepare and communicate financial information. Specifically, students will analyze and interpret transactions concerning fixed assets, current and long-term liabilities, shareholders equity; prepare the case flow statement; and articulate accounting knowledge when analyzing financial statements. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is STRONGLY recommended that students complete CGS1000 or CGS1101 or have equivalent skills. Prerequisite: ACG2001 with a grade of C or better
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3.00 Credits
P This course is an accelerated conceptual introduction to financial accounting. Using technology, students will prepare, use, and interpret financial information. Course is comparable to ACG2001 and ACG2011 combined. Students may enroll in this course or the ACG2001 and ACG2011 sequence, but not all three courses. The ACG2021 alternative is recommended for students planning to major in accounting; it is recommended that all other students take ACG2001 and ACG2011. There is no prerequisite for this course; however, students should have strong math skills including those in algebra. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills
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3.00 Credits
P Designed for non-accounting majors, this course focuses on how managers use quantitative and qualitative accounting information for decision-making individually and as members of a management team. Students will study management accounting fundamentals including cost concepts and cost allocation; understand cost-based and activity-based information systems; use information for planning purposes including cost behavior analysis and the budgeting process; measure and evaluate performance using financial and non-financial metrics and reports; and synthesize course knowledge to make price, quality, short-run and long-run decisions. The course employs technology tools typically used by managers, e.g., spreadsheet software and the Internet. Stu Full Description
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3.00 Credits
O This course applies accounting principles using popular accounting software such as QuickBooks, Office Accounting, Peachtree, or Dynamics GP to prepare and interpret accounting information. The course focuses on small business applications. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills
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3.00 Credits
O This course uses technology to study the problems and methods encountered when applying accounting principles and practices to governmental and not-for-profit organizations. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. Prerequisites: ACG2001 and ACG2011, or ACG2021 with a grade of C or better
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6.00 Credits
V This course is designed to train the student in the fundamental principles of air conditioning. The student studies electrical components and controls as they relate to central air conditioning and heat pump systems. Hands-on skills, such as the installation, evacuation and charging of central air conditioning and heat pump systems, are developed. Prerequisites: ACR0051C and ACR0548C
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3.00 Credits
8.4 V This course is designed to train the student in the fundamental principles of refrigeration, electricity and safety as it applies to the air conditioning and refrigeration industry. The student studies the refrigeration cycle, controls, Ohm's Law and wiring diagrams. Hands-on skills are taught for cutting, bending, swaging, flaring and the brazing of copper tubing. The proper use of specialized tools and meters such as refrigerant recovery machines, manifold gauges, vacuum pumps, digital scales and charging cylinders is taught
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6.00 Credits
V This course is designed to train the student in the fundamental aspects of applying for a job. The completing of employment applications, successful interviewing techniques and searching out job opportunities are topics presented. The Environmental Protection Agency (EPA) certification in proper refrigerant handling exam is administered during the class. Students are required to conduct a job search with prospective heating and air conditioning employers. During the job search process, if a student gains employment, he or she may complete the course through on-the-job training
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6.00 Credits
V This course is designed to train the student in advanced applications of air conditioning technology. The student studies heat gain and heat loss of buildings; performs a heat load calculation using Manual J and studies the design of an air distribution system. Hands-on lab activities will include heat pump troubleshooting. Prerequisites: ACR0051C, ACR0548C, and ACR0012
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