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Course Criteria
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5.00 Credits
(was titled Financial Accounting I) Includes an introductory study of financial accounting and accounting theory. Includes an in-depth study of the accounting cycle for service organizations, provides an introduction to merchandising transactions, cash, marketable securities, receivables, and inventory. Prerequisite: MATH 092. No previous accounting courses are required.
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5.00 Credits
(was titled Financial Accounting II) Studies the components of a simple corporate balance sheet including application to transactions in areas such as current liabilities, longterm assets, bonds, and stocks. Also introduces the statement of cash flows and financial statement analysis. Financial accounting theory is discussed and applied throughout the course. Prerequisite: ACCT& 201 (was ACCT 231) with a grade of C or better.
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5.00 Credits
(was titled Managerial Accounting) Includes internal reports, cost accounting, master budget, relevant costs, capital budgeting, direct and absorption costing, cost behavior and cost volume profit analysis, and performance measurement. Microcomputer spreadsheet applications are utilized in problem solving. Prerequisite: ACCT& 202 (was ACCT 232) with a grade of C or better and basic spreadsheet skills.
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4.00 Credits
Provides students experience with a multi-function electronic accounting system. Students will learn to enter business transactions in the general ledger and subsidiary accounts such as payroll, accounts receivable, accounts payable, inventory, and fixed assets. Students will solve common accounting problems associated with the electronic accounting process. Prerequisite: ACCT 101, ACCT& 201 (was ACCT 231) or instructor permission.
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1.00 Credits
Provides preparation for pursuing a career in accounting, with a focus on self-assessment, job search, application process documents, and interviewing techniques. Prerequisite: Program Advisor permission.
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5.00 Credits
Develops beginning mechanical skills and knowledge essential to successful completion of the automotive and/or diesel technology program. Includes shop safety, fasteners, measurements, cutting tools, lifting, tool usage, shop orientation, manuals (including computer retrieval systems), bearings and seals, and special emphasis on preventive/predictive maintenance.
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5.00 Credits
Covers the theory of electricity from fundamentals through solid state. Includes Ohm's Law, series, parallel, and series-parallel circuits. Automotive wiring and circuits will be included as well as how to read wiring diagrams and circuit tracing and repair.
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10.00 Credits
Presents brief review of the theory of electricity. Covers theory, diagnosis and repair of low voltage systems (12V), including batteries, starting systems, charging systems, instrumentation and warning devices, lighting systems, power accessories, (e.g. power windows, power seats), and computer operation and circuit analysis. Also covered are high voltage energy, distributorless and breaker point ignition systems. Prerequisite: ADT 101 or instructor permission.
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6.00 Credits
Studies the theory of operation, design, diagnosis and repair of both manual and automatic heating/air conditioning systems used in automobiles and truck/heavy equipment applications. This is a second year course.
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5.00 Credits
Covers the theory of hydraulics, fundamentals of manual, power, drum, and disc brake systems.
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