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Course Criteria
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3.00 Credits
(Prerequisite: None) This course is a study of the recording, classifying, and summarizing of business transactions and events with insight into interpreting and reporting of the resulting effects upon the business. Previous knowledge of accounting is not required. (Principles of Accounting I may be substituted for this course.)
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3.00 Credits
(Prerequisite: ACCO 2313 Principles of Accounting I or ACCO 2303 Office Accounting) A study of the major areas of a computerized accounting system--general ledger, accounts receivable, accounts payable, payroll, and depreciation. This course introduces the student to the business capabilities of the microcomputer for a sole proprietorship, a partnership, and a corporation.
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3.00 Credits
(Prerequisite: ACCO 2323 Principles of Accounting II) This is a study of more advanced principles, and theory of accounting relating to the accounting process, cash and temporary investments, receivables, inventories, investments, as well as land, buildings, and equipments; and an understanding of and ability to discuss pronouncements of the Financial Accounting Standards Board, American Institute of Certified Public Accountants, American Accounting Association, and the Securities and Exchange Commission.
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3.00 Credits
(Prerequisite: ACCO 2343 Intermediate Accounting I) The student will demonstrate ability in: the preparation of financial statements from incomplete records, financial statement analysis, funds-flow and cash flow reporting, and correction of errors. The student will demonstrate an understanding of generally accepted accounting principles related to paidin capital and capital stock, dividends, intangible assets, current and contingent liabilities, and long-term liabilities.
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3.00 Credits
(Prerequisite: ACCO 2323 Principles of Accounting II) The student will analyze and solve problems in cost-volume-profit analysis, capital budgeting, cost allocation and standard cost variances. The student will also study cost analysis as it affects short and long-term decision making and the budgeting process.
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3.00 Credits
(Prerequisite: None) This course is designed to give the student fundamental knowledge in individual income tax laws. Special emphasis is placed on preparing individual tax returns and tax planning. This course also includes income tax laws for sole-proprietors.
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3.00 Credits
(Prerequisite: AIRC 1116 Basic Refrigeration or approval by the instructor) This course is a study of the theory of refrigeration, the refrigeration cycle, and the basic components of a typical automotive system. The functions of all components, including the computer monitored systems are covered. This information corresponds to material covered on the ASE certification test. Live vehicles are utilized for lab experience. General education components (safety, problem solving, critical thinking, decision-making, and group activities) have been incorporated.
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6.00 Credits
(Prerequisite: None) Basic Refrigeration includes a comprehensive study of mechanical refrigeration systems, emphasizing proper service techniques through analysis of the problem. Testing procedures and parts removal and installation are covered in depth. In addition, identification and use of hand tools and brazing processes are taught. Practical application is provided in the laboratory.
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6.00 Credits
(Prerequisite: None) Electricity for Air Conditioning & Refrigeration is an introductory study of electricity and electrical circuits, electric components, and schematics. In addition, students will study the wide variety of motors, single- and three-phase, used in the air conditioning and refrigeration field. Practical application is provided in the laboratory.
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6.00 Credits
(Prerequisite: AIRC 1116 Basic Refrigeration, AIRC 1126 Electricity for Air Conditioning & Refrigeration) This course is designed to introduce the student to commercial refrigeration as related to the air conditioning, heating, and refrigeration field. The student will be required to identify the theory, operation, and basic repair of systems and components to include the following: reach-in refrigerators and freezers, display cases, walk-in refrigerators and freezer systems, ice machines, ice cream machines, defrost timers, hot gas bypass systems, and other components related to refrigeration.
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