Page 248 - Southwestern Community College Catalog 2019-2020

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COURSE DESCRIPTIONS
ACC 220 Intermediate Accounting I (3-2-4)
Prerequisite: ACC 120
This course is a continuation of the study of accounting principles with in-depth coverage
of theoretical concepts and nancial statements. Topics include generally accepted account- ing principles and an extensive analyses of nancial statements. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying nancial accounting, including the application of nancial standards.
ACC 225 Cost Accounting (3-0-3)
Prerequisite: ACC 121
This course introduces the nature and purposes of cost accounting as an information sys-
tem for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem- solving ability for the topics covered.
ACC 227 Practices in Accounting (3-0-3)
Prerequisite: ACC 220
This course provides an advanced in-depth study of selected topics in accounting using
case studies and individual and group problem solving. Topics include cash ow, nancial statement analysis, individual and group problem solving, practical approaches to dealing with clients, ethics, and critical thinking. Upon completion, students should be able to dem- onstrate competent analytical skills and effective communication of their analysis in written and/or oral presentations.
ACC 240 Government & Not-for-Pro t Accounting (3-0-3)
Prerequisite: ACC 121
This course introduces principles and procedures applicable to governmental and not-for-
pro t organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
AIR CONDITIONING, HEATING & REFRIGERATION AHR 110 Introduction to Refrigeration (2-6-5)
This course introduces the basic refrigeration process used in mechanical refrigeration and air conditioning systems. Topics include terminology, safety, and identi cation and function of components; refrigeration cycle; and tools and instrumentation used in mechanical refrig- eration systems. Upon completion, students should be able to identify refrigeration systems and components, explain the refrigeration process, and use the tools and instrumentation of the trade.
AHR 112 Heating Technology (2-4-4)
Prerequisite: AHR 110
This course covers the fundamentals of heating including oil, gas, and electric heating
systems. Topics include safety, tools and instrumentation, system operating characteristics, installation techniques, ef ciency testing, electrical power, and control systems. Upon comple- tion, students should be able to explain the basic oil, gas, and electrical heating systems and describe the major components of a heating system.
2019-20 Catalog