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ACG 2022: Financial Accounting
4.00 Credits
Palm Beach State College
Introduction to financial accounting concepts including the accounting cycle, internal control, balance sheet accounts, cash flow and characteristics of corporations. (This is the first course in an introductory series.)
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ACG 2071: Managerial Accounting
3.00 Credits
Palm Beach State College
Introduction to managerial accounting concepts including financial statement analysis, accounting's role in management decision-making, cost concepts and behavior, job order and process cost accounting, cost-volume-profit analysis responsibility accounting, differential analysis and capital investment analysis. (This is the second course in an introductory series.)
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ACG 2100: Intermediate Accounting
3.00 Credits
Palm Beach State College
Conceptual framework for financial accounting and reporting providing in-depth examination of the accounting process and the content of financial statements, including cash, short-term investments, receivables, inventories, current liabilities, plant and intangible assets and long- term investments.
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ACG 2360: Cost Accounting
3.00 Credits
Palm Beach State College
Examines common cost systems with emphasis on cost for materials, labor, overhead, standard costs and cost relationships.
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ACG 2450: Microcomputer Operations Accounting
3.00 Credits
Palm Beach State College
An overview of microcomputer accounting applications. A general accounting program is used to complete the accounting cycle for different types of businesses. Excel is used to develop spread-sheet analysis.
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ACR 0066: Technical Engineering of HVAC/R Systems
0.00 Credits
Palm Beach State College
This course provides instruction and practice in calculating commercial heating and air conditioning loads and their application in determining design and capacity of systems as well as the monitoring, maintenance and repair of commercial systems.
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ACR 0066 - Technical Engineering of HVAC/R Systems
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ACR 0307: Electronics and Refrigeration Systems
0.00 Credits
Palm Beach State College
This course provides solid-state electronics used in HVAC and R systems including principles of direct digital controls and solid-state circuits. Hands-on practice is provided with circuit boards, programmable thermostats, operating mechanical refrigeration service and testing equipment, and refrigerant recovery systems. Also covered are functions of a building-management system.
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ACR 0430: Indoor Air Quality for Air Conditioning
0.00 Credits
Palm Beach State College
This course provides instruction in the properties of air, use of pressure enthalpy charts and standards for and ways to measure indoor air quality.
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ACR 0501: Introduction to HVAC/R Principles
0.00 Credits
Palm Beach State College
This course provides lecture, demonstration and hands-on practice in introductory air conditioning, refrigeration and heating concepts and techniques including major components of the refrigeration cycle. History of the trade, current trends and practices are discussed. Personal and industrial safety in the use of tools and handling of materials is emphasized in laboratory activities.
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ACR 0510: HVAC/R Tools and Component Fabrication
0.00 Credits
Palm Beach State College
This course provides lecture, demonstration and hands-on practice in the proper use of tools and measuring techniques in the trade. Students will identify tubing types, pipe fitting, bends and assembling techniques. Students will solder, braze, fabricate and leak test piping, tubes and fittings. Also provided is instruction in oral and written communication, research, and employability skills. Entrepreneurship is discussed.
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