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Course Criteria
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3.00 Credits
Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations. Hours: Class/Week 3 D. Lab/Week 2 P. Lab/Week 0 Credit - 4 Prerequisite: ACC 1101; ACC 1151
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12.00 Credits
Provides in-depth application and reinforcement of accounting and employability principles in an actual job setting. Allows the student to become involved in intensive on-the-job accounting applications that require full-time concentration, practice, and follow through. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and progressive productivity. The full -time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, weekly documentation or seminars and/or other projects as required by the instructor. Hours: Class/Week 0 D. Lab/Week 0 P. Lab/Week 36 Credit - 12 Prerequisite/Corequisite: Al non-elective courses required for program completion
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18.00 Credits
Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and two required seminars. Hours: Class/Week 0 O.B.I./Week 18 Credit 6 Prerequisites: All non-elective courses required for program completion
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0.00 Credits
Students will learn the basic principles and theories of occupational fraud. The student will learn how opportunity, pressure, and rationalization link together to create the necessary elements present when fraudulent acts are committed. Fraudulent behavior can be prevented and/or detected through a variety of ways that the student will learn. There will be videos and short case studies, made available by the Association of Certified Fraud Examiners (ACFE), Topics covered include: fraud warning signals, identifying ways that firms can implement preventative measures, understanding schemes, identifying ways that firms can detect fraudulent activities. Hours: Class/Week 5 D. Lab/Week 0 P. Lab/Week 0 Credit - 5 Prerequisite/Corequisite:
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0.00 Credits
Provides instruction in procedures and practices necessary for safe operation of automotive collision repair facilities. Topics include: work facility safety, work facility cleanliness, safety devices, fire prevention and safety, and environmental safety. Hours: Class/Week 1 Lab/Week 0 Credit - 1 Provisional Admission
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1.00 Credits
Introductions the structural configuration and identification of the structural members of various automotive unibodies and frames. Topics include: unibody construction, frame types, stub frame types, body panels, and mechanical components. Hours: Class/Week 3 D.Lab/Week 1 Credit 3 Corequisites: Provisional admission, ACR 100
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1.00 Credits
Introduces equipment and hand tools used in automotive col ision repair. Topics include: safety procedures, hand tools identification, power hand tools identification, air supply systems, and hydraulic systems. Hours: Class/Week 1 D.Lab/Week 1 Credit 1 Corequisites: Provisional admission, ACR 100
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3.00 Credits
Introduces various mechanical and electrical systems requiring repair of damages incurred through automobile collisions. Topics include: engine accessory systems, emission control systems, air conditioning systems, braking systems, steering column damage, engine removal and replacement sequence, lighting systems, engine wiring, power accessories systems, and restraint systems. Hours: Class/Week 1 P.Lab/Week 3 Credit 2 Corequisites: Program admission, ACR 100, ACR 101, ACR 102
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5.00 Credits
Provides instruction in non-metal ic auto body repair techniques. Topics include: cracked or splintered area repair, bonding agent usage, fiberglass and plastic body parts removal and replacement procedure, partial fiberglass header panel replacement procedure, plastics identification, plastic and rubber welding techniques, and Sheet Molded Compound (SMC) repairs. Hours: Class/Week 1 D.Lab/Week 2 P.Lab/Week 5 Credit 3 Corequisites: Program admission, ACR 100, ACR 101, ACR 102
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3.00 Credits
Introduces welding and cutting procedures used in auto collision repair. Emphasis will be placed on MIG welding techniques. Topics include: MIG welding, oxyfuel welding, metal cutting techniques, resistance welding, unibody welding techniques, weld removal techniques and safety procedures, and plasma arc cutting. Hours: Class/Week 2 D.Lab/Week 2 P.Lab/Week 3 Credit 4 Corequisites: ACR 100, ACR 107
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