TCTC Catalog - Tri-County Technical College

Course Descriptions
COURSE
DESCRIPTIONS
Numbering System Example: (2-6-4)
2 - Number of class hours per week
6 - Number of lab hours per week
4 - Credits awarded
(ACC)—ACCOUNTING
ACC 101 Accounting Principles I (3-0-3)
This course introduces basic accounting procedures for analyzing,
recording, and summarizing financial transactions,
adjusting and closing the financial records at the end of the
accounting cycle, and preparing financial statements. Accounting
systems for various assets, liabilities, and equities are studied.
(UNIVERSITY TRANSFER)
ACC 102 Accounting Principles II (3-0-3)
This course emphasizes managerial accounting theory and practice
in basic accounting and procedures for cost accounting,
budgeting, cost-volume analysis, and financial statement analysis.
Prerequisite: ACC 101. (UNIVERSITY TRANSFER)
ACC 120 Federal Income Tax (3-0-3)
This course is a study of the income tax structure from the
standpoint of the individual, partnership, and corporation.
Prerequisite: ACC 101.
ACC 201 Intermediate Accounting I (3-0-3)
This course explores fundamental processes of accounting
theory, including the preparation of financial statements. An
in-depth review of financial accounting principles is emphasized.
Prerequisites: ACC 102, ACC 240.
ACC 202 Intermediate Accounting II (3-0-3)
This course covers the application of accounting principles and
concepts to account evaluation and income determination,
including special problems peculiar to corporations and the
analysis of financial reports. Prerequisite: ACC 201.
ACC 230 Cost Accounting I (3-0-3)
This course is a study of the accounting principles involved in
job order cost systems. The elements of cost are studied and
the process cost system is introduced. Prerequisite: ACC 102.
ACC 231 Cost Accounting II (3-0-3)
This course is a study of the accounting principles involving
processing and standard cost systems. Includes different concepts
of estimated and direct costs. Prerequisite: ACC 230.
ACC 240 Computerized Accounting (3-0-3)
This course is a study of using the computer to design and
implement various accounting functions, including financial
transactions, records, statements, reports and documents.
Prerequisites: ACC 101, CPT 170.
ACC 245 Accounting Applications (3-0-3)
This course introduces microcomputer accounting using data
base software and/or electronic spreadsheets. Prerequisites:
ACC 101, CPT 170.
ACC 265 Not-For-Profit Accounting (3-0-3)
This course introduces the special accounting needs of municipalities,
counties, states, the federal government and governmental
agencies, and other not-for-profit organizations.
Prerequisite: ACC 102.
ACC 275 Selected Topics In Accounting (3-0-3)
This course provides an advanced, in-depth review of selected
topics in accounting using case studies and individual and group
problem solving. Prerequisites: ACC 120, ACC 201, ACC 230,
ACC 240. Prerequisites or Corequisites: ACC 202, ACC 231.
HEATING, VENTILATION, AIR
CONDITIONING TECHNOLOGY—(ACR)
ACR 110 Heating Fundamentals (3-3-4)
This course covers the basic concepts of oil, gas, and electric
heat, their components and operations, and is a study of the
design, construction, operation, and maintenance of heating
systems and their accessory components including gas, oil, electric,
and equipment for residential and commercial use.
Prerequisite: IMT 140.
ACR 120 Basic Air Conditioning (2-6-4)
This course is a study of various types of air conditioning equipment
including electrical components, schematics, and service
to the refrigerant circuit. Prerequisites: IMT 140, IMT 152.
ACR 150 Basic Sheetmetal (1-3-2)
This course covers the tools and procedures required in the
fabrication of duct work.
ACR 210 Heat Pumps (2-6-4)
This course is a study of theory and operational principles of
the heat pump. Prerequisites: IMT 140, IMT 152.
ACR 220 Advanced Air Conditioning (2-6-4)
This course is an advanced study of air conditioning systems.
Prerequisite: ACR 120.
ACR 222 Commercial Load Calculations (1-3-2)
This course is a study of heat losses/gains in commercial structures.
Prerequisites: IMT 152, ACR 110.
ACR 224 Codes and Ordinances (2-0-2)
This course covers instruction on how to reference appropriate
building codes and ordinances where they apply to installation
of heating and air conditioning equipment.
ACR 240 Advanced Automatic Controls (2-3-3)
This course is a study of pneumatic and electronic controls
used in air conditioning and refrigeration. Prerequisite: IMT 140.
ACR 241 Pneumatic Controls (1-3-2)
This course covers the fundamentals of adjustment, repair, and
maintenance of pneumatic controls used in air conditioning
systems. Prerequisite: IMT 140.
(AHS)—ALLIED HEALTH SCIENCE
AHS 101 Introduction to Health Professions (2-0-2)
This course provides a study of the Health Professions and the
Health Care Industry.
92