2 - Lake Washington Institute of Technology
2 - Lake Washington Institute of Technology
2 - Lake Washington Institute of Technology
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Course Descriptions<br />
7<br />
Course Descriptions<br />
ACCT 111 INTRODUCTION TO ACCOUNTING I 5CR<br />
This is an introductory course emphasizing double entry bookkeeping for a<br />
sole proprietor. Students learn how to record business transactions, detect<br />
and correct errors, and prepare financial statements. A practice set provides<br />
the opportunity to maintain records for a business. Prerequisites: MATH 070,<br />
ENGL 093, or equivalent placement score.<br />
ACCT 112 BUSINESS CALCULATOR<br />
APPLICATIONS<br />
3CR<br />
Students learn to use the desktop calculator by touch with a pr<strong>of</strong>iciency in speed<br />
and accuracy. Students use the desktop calculator to solve a variety <strong>of</strong> businessrelated<br />
problems. Prerequisite: MATH 070 or equivalent placement score.<br />
ACCT 210 INTRODUCTION TO ACCOUNTING II 5CR<br />
Course covers basic accounting concepts, principles, and financial statement<br />
preparation for a sole proprietorship. The course emphasizes merchandising<br />
operations, special journals, payroll, and payroll taxes. Prerequisites: ACCT 111,<br />
BUSA 100 or MATH 080, or instructor permission.<br />
ACCT 255 INCOME TAX I 5CR<br />
Introduction to federal income tax laws for individuals. Course covers gross<br />
income, deductions, and tax credits with emphasis on in-depth preparation<br />
<strong>of</strong> individual tax returns. This course also covers items related to sole<br />
proprietorship business income (schedule C). Prerequisite: ACCT 210.<br />
ACCT 256 INCOME TAX II 5CR<br />
Beyond the basics <strong>of</strong> ACCT 255 individual income taxes. Course covers<br />
business expenses, cost recovery (tax depreciation), capital gains and losses,<br />
disposition <strong>of</strong> business assets, partnership taxation, and standard corporate<br />
income tax including subchapter S corporations. In addition the course will<br />
cover payroll and withholding tax procedures, general tax planning, and IRS<br />
procedures and penalties. Prerequisite: ACCT 255.<br />
ACCT 275 ETHICS IN BUSINESS 5CR<br />
This course introduces ethical decision making processes used in business.<br />
Through group interaction and case scenarios, students learn moral<br />
philosophies and social responsibilities as they pertain to working in<br />
business. Prerequisites: BUSA 103 or ENGL& 101, and ACCT 210.<br />
ACCT 280 ACCOUNTING PROJECTS 3CR<br />
A capstone simulation a student develops with the instructor to give the<br />
student more depth or breadth in application or theory in accounting.<br />
Prerequisite: Term V or Term VI accounting student or instructor permission.<br />
ACCT& 201 PRINCIPLES OF ACCOUNTING I 5CR<br />
The first course in the accounting transfer sequence. This course introduces<br />
basic principles, concepts, theories and procedures <strong>of</strong> recording, analyzing,<br />
and interpreting financial data. Prerequisite: ACCT 210 recommended.<br />
ACCT& 202 PRINCIPLES OF ACCOUNTING II 5CR<br />
The second course in the accounting transfer sequence. This course is an<br />
introduction to the fundamentals <strong>of</strong> accounting with application to sole<br />
proprietorship and corporate forms <strong>of</strong> business organization Prerequisite:<br />
ACCT& 201 or instructor permission.<br />
ACCT& 203 PRINCIPLES OF ACCOUNTING III 5CR<br />
The third course in the accounting transfer sequence. Students learn<br />
presentation and interpretation <strong>of</strong> financial data for managerial use.<br />
Applications <strong>of</strong> accounting output to managerial control and planning are<br />
emphasized. Prerequisite: ACCT& 202 or instructor permission.<br />
ACRT 125 REFINISHING PRODUCTS,<br />
TOOLS & EQUIPMENT<br />
4CR<br />
This course focuses on the products, tools, and equipment used in<br />
refinishing and gives the student hands-on practice with each. Prerequisites:<br />
TRAN 110, TRAN 112, TRAN 113, and TRAN 125, or instructor permission.<br />
Corequisites: ACRT 126, ACRT 225, and ACRT 226, or instructor permission.<br />
ACRT 126 SURFACE PREPARATION,<br />
MASKING, & DETAILING<br />
4CR<br />
This course focuses on the procedures necessary to prepare surfaces for paint,<br />
mask <strong>of</strong>f areas not painted, and perform pr<strong>of</strong>essional final detailing. Prerequisites:<br />
TRAN 110, TRAN 112, TRAN 113, and TRAN 125, or instructor permission.<br />
Corequisites: ACRT 125, ACRT 225, and ACRT 226, or instructor permission.<br />
ACRT 135 DOOR & GLASS SERVICE 4CR<br />
This course focuses on the procedures, product knowledge, and tool skills needed<br />
to properly service and repair doors, stationary, and moveable glass. Prerequisites:<br />
TRAN 110, TRAN 112, TRAN 113, and TRAN 125, or instructor permission.<br />
Corequisites: ACRT 136, ACRT 235, ACRT 236, or instructor permission.<br />
ACRT 136 MEASURING &<br />
REALIGNMENT PROCEDURES<br />
4CR<br />
This course focuses on the use <strong>of</strong> measuring and frame straightening<br />
equipment to properly straighten unibody and frame vehicles. Prerequisites:<br />
TRAN 110, TRAN 112, TRAN 113, and TRAN 125, or instructor permission.<br />
Corequisites: ACRT 135, ACRT 235, and ACRT 236, or instructor permission.<br />
ACRT 145 METAL PANEL REPAIR 4CR<br />
This intensively hands on course focuses on assessing metal panel damage<br />
and teaches numerous metal straightening techniques. Prerequisites:<br />
TRAN 110, TRAN 112, TRAN 113, and TRAN 125, or instructor permission.<br />
Corequisites: ACRT 146, ACRT 245, ACRT 246, or instructor permission.<br />
ACRT 146 BODY FILLERS AND APPLICATIONS 4CR<br />
This course focuses on the procedures, product knowledge, and tool skills<br />
needed to apply various types <strong>of</strong> body fillers.<br />
ACRT 155 VEHICLE CONSTRUCTION<br />
TECHNOLOGY<br />
4CR<br />
This course reviews how both body over frame and unibody vehicles are constructed<br />
and how to obtain service information, specifications and measurements.<br />
Prerequisites: TRAN 110, TRAN 112, TRAN 113, TRAN 125, or instructor permission.<br />
Corequisites: ACRT 156, ACRT 255, ACRT 256, or instructor permission.<br />
ACRT 156 ESTIMATING/SHOP MANAGEMENT 4CR<br />
This course focuses on learning how to estimate the cost to repair damage<br />
using the estimating systems found in the industry. It also covers technology<br />
and procedures used to manage a shop. Prerequisites: TRAN 110, TRAN 112,<br />
TRAN 113, TRAN 125, or instructor permission. Corequisites: ACRT 155, ACRT<br />
255, ACRT 256, or instructor permission.<br />
ACRT 225 REFINISHING APPLICATION PROCEDURES 4CR<br />
This course focuses on learning and practicing the skills, procedures, &<br />
techniques necessary to apply various refinishing products. Prerequisites:<br />
TRAN 110, TRAN 112, TRAN 113, TRAN 125, or instructor permission.<br />
Corequisites: ACRT 125, ACRT 126, ACRT 226, or instructor permission.<br />
ACRT 226 COLOR MIXING, MATCHING<br />
& PAINT PROBLEMS<br />
4CR<br />
This course focuses on the procedures, product knowledge, and skills needed<br />
to properly complete paint mixing and matching procedures. Paint problem<br />
identification and resolutions are also covered. Prerequisites: TRAN 110,<br />
TRAN 112, TRAN 113, TRAN 125, or instructor permission. Corequisites:<br />
ACRT 125, ACRT 126, ACRT 225, or instructor permission.<br />
ACRT 235 WELDED PANEL REMOVAL<br />
& REPLACEMENT<br />
4CR<br />
This course focuses on the procedures, product knowledge, and tool skills<br />
needed to remove, replace, and adjust welded-on body panels. Prerequisites:<br />
TRAN 110, TRAN 112, TRAN 113, TRAN 125, or instructor permission.<br />
Corequisites: ACRT 135, ACRT 136, ACRT 236, or instructor permission.<br />
ACRT 236 CORROSION PROTECTION 4CR<br />
This course focuses on identifying and restoring various types <strong>of</strong> corrosion<br />
protection materials currently used. Prerequisites: TRAN 110, TRAN 112, TRAN 113,<br />
TRAN 125, or instructor permission. Corequisites: ACRT 135, ACRT 136, ACRT 235,<br />
or instructor permission.<br />
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2 0 1 3 - 2 0 1 4 • L A K E W A S H I N G T O N I N S T I T U T E O F T E C H N O L O G Y • C A T A L O G