Course DescriptionsThe instructional course categories are general core courses, occupational courses, and electivecourses.General Education courses–Common to many majors, general education courses include English orlanguage arts, speech communications, humanities/fine arts, social or behavioral sciences, mathematics,science, and computer literacy.Occupational courses–These courses are intended to develop skills and related knowledge for jobperformance and are part of the course sequence of an occupational program offered by the <strong>College</strong>.They are designed primarily for job preparation and/or upgrading and not for general educationpurposes.Elective courses–The administration of the <strong>College</strong>, the program faculty, and the program advisorycommittee cooperate in establishing and utilizing a system to recommend needed and feasible electivecourses; advisors will determine the appropriateness of a student’s choice of elective courses. Theadmissions requirements and prerequisites for the elective course must be met.O.B.I –Occupation-based instruction is defined as instruction that emphasizes supervised workexperience activities requiring the application of occupational competencies. These activities includesupervised educational work experiences, internships, practicums, and other specialized and/orinnovative learning arrangements.Prerequisite–A course that is required prior to taking another course or a more advanced course.Other conditional criteria required or necessary as a prior condition, such as placement scores orprogram admission.Corequisite–A course required to be taken during the same semester as another; simultaneousenrollment.General education, occupational, occupation-based, and elective courses are specified inindividual program descriptions in a previous section of this catalog. Prerequisites andcorequisites for each course are listed in this section of course descriptions.220<strong>Student</strong> <strong>Catalog</strong> <strong>2011</strong>-<strong>2012</strong>. May 1, <strong>2011</strong>
ACCT - ACCOUNTINGACCT 1100 - Financial Accounting I4.000 CreditsPrerequisites: Regular Status or Advisor ApprovalIntroduces the basic financial accounting concepts of the completeaccounting cycle and provides the student with the necessaryskills to maintain a set of books for a sole proprietorship. Topicsinclude accounting vocabulary and concepts, the accounting cyclefor a personal service business, the accounting cycle for amerchandising business, inventory, cash control and receivables.Laboratory work demonstrates theory presented in class.ACCT 1105 - Financial Accounting II4.000 CreditsPrerequisites: ACCT 1100 and Instructor Approval forProvisional Status <strong>Student</strong>sIntroduces the intermediate financial accounting concepts thatprovide the student with the necessary skills to maintain a set ofbooks for a partnership and corporation. Topics include fixed andintangible assets, current and long-term liabilities (notes payable),payroll, accounting for a partnership, accounting for acorporation, statement of cash flows, and financial statementanalysis, laboratory work demonstrates theory presented in class.ACCT 1110 - Managerial Accounting3.000 CreditsPrerequisites: ACCT 1105Emphasizes the interpretation of data by management in planningand controlling business activities. Topics include managerialaccounting concepts, manufacturing accounting using a job ordercost system, manufacturing accounting using a process costsystem, cost behavior and cost-volume-profit, budgeting andstandard cost accounting, flexible budgets, standard costs andvariances, and capital investment analysis and budgeting.laboratory work demonstrates theory presented in class.ACCT 1115 - Computerized Accounting3.000 CreditsPrerequisites: ACCT 1100; COMP 1000Emphasizes operation of computerized accounting systems frommanual input forms. Topics include company creation (service andmerchandising), chart of accounts, customers’ transactions,vendors transactions, banking activities, merchandise inventory,employees and payroll, and financial reports. Laboratory workincludes theoretical and technical application.ACCT 1125 - Individual Tax Accounting3.000 CreditsPrerequisites: ACCT 1100Provides instruction for the preparation of individual federalincome tax returns. Topics include taxable income, incomeadjustments, schedules, standard deductions, itemized deductions,exemptions, tax credits, and tax calculations.ACCT 1130 - Payroll Accounting3.000 CreditsPrerequisites: ACCT 1100Provides an understanding of the laws that affect a company’spayroll structure and practical application skills in maintainingpayroll records. Topics include payroll tax laws, payroll tax forms,payroll and personnel records, computing wages and salaries,taxes affecting employees and employers, and analyzing andjournalizing payroll transactions.ACCT 2110 - Accounting Simulation3.000 CreditsPrerequisites: ACCT 1105; ACCT 1115; BUSN 1410<strong>Student</strong>s assume the role of a business owner where he/she candirectly experience the impact and importance of accounting in abusiness. At the end of the simulation course, the student willhave completed the entire accounting cycle for a service business,merchandising business and a corporation using an AccountingInformation System software (different from software used inACCT 1115-Computerized Accounting). Emphasis placed onproviding students with real-world opportunities for theapplication and demonstration of accounting skills by usingSimulation Projects will enable them to build a foundation forunderstanding and interpreting financial statements. Topicsinclude company creation, chart of accounts, customerstransactions, vendors transactions, banking activities, merchandiseinventory, employees and payroll, financial statements,preparation of payroll tax forms and preparation of income taxforms. Laboratory work includes theoretical and technicalapplication.ACCT 2115 - Bookkeeper Certification Review3.000 CreditsPrerequisites: Advisor Approval; ACCT 1105 andACCT 1130 recommendedReviews the topics of adjusting entries, correction of accountingerrors, payroll, depreciation, inventory, internal controls andfraud prevention. Prepares the students to take certificationtesting.ACCT 2120 - Business Tax Accounting3.000 CreditsPrerequisites: ACCT 1125Provides instruction for preparation of both state and federalpartnership, corporation, and other business tax returns. Topicsinclude organization form, overview of taxation of partnership,special partnership issues, corporate tax elections, adjustments toincome and expenses, tax elections, forms and schedules, taxcredits, reconciliation of book and tax income, tax depreciationmethods, and tax calculations.ACCT 2145 - Personal Finance3.000 CreditsIntroduces practical applications of concepts and techniques usedto manage personal finance. Topics include cash management,time value of money, credit, major purchasing decisions,insurance, investments, retirement, and estate planning.AIRC – Air Conditioning TechnologyAIRC 1005 - Refrigeration Fundamentals4.000 CreditsIntroduces the basic concepts, theories, and safety regulations andprocedures of refrigeration. Topics include an introduction toOSHA, safety, first aid, laws of thermodynamics, pressure andtemperature relationships, heat transfer, the refrigerant cycle,refrigerant identification, and types of AC systems.AIRC 1010 - Refrigeration Principles and Practice4.000 CreditsThis course introduces the student to basic refrigeration systemprinciples and practices, and the major component parts of therefrigeration system. Topics include refrigeration tools, pipingpractices, service valves, leak testing, refrigerant recovery,recycling, and reclamation, evacuation, charging, and safety.221<strong>Student</strong> <strong>Catalog</strong> <strong>2011</strong>-<strong>2012</strong>. May 1, <strong>2011</strong>
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Welcome to West Georgia Technical C
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General InformationThe statements s
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FY 2012 Academic CalendarSummer Qua
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Our Commitment to YouAs a member of
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West Georgia Technical College prov
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Our Role and ScopeWest Georgia Tech
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Our HistoryOn September 4, 2008, th
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AdmissionsAdmissions PolicyAdmissio
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Transfer from Other InstitutionsAny
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that the student is in good standin
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courses. The applicant shall be res
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with the assistance of a student af
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Competitive Selection ProcessThe co
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Tuition and FeesThe tuition and fee
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Lab Fee ...........................
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Eligibility Requirements for Financ
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Types of Financial Aid AvailableSta
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PELL awards are calculated based on
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Book AwardsFederal financial aid aw
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Removal from Financial Aid Warning:
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Registrar ServicesAcademic Probatio
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Nontraditional Course CreditNontrad
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committee, such as a disciplinary o
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Disability ServicesWest Georgia Tec
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SkillsUSA: The SkillsUSA is the nat
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Academic AffairsEach student at Wes
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student’s placement score in a pa
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earned in each completed credit hou
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Prohibited behaviors include, but a
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classes. A basic computer literacy
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will respond to the student’s req
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Economic Development DivisionThe Ec
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Adult EducationAdult General Educat
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Area III: Natural Sciences/Mathemat
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AC13: Accounting Degree(replaces AC
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BA23: Business Administrative Techn
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MD13: Business Management Degree(re
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CLT3: Clinical Laboratory Technolog
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(continued)______ CLBT 2100 Clinica
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(continued)______ CIST 2120 Support
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(continued)______ CIST 2311 Visual
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Program CoursesCreditsOccupational
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(continued)______ CUUL 2130 Culinar
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Must possess certification in CPR b
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EC13: Early Childhood Care/Educatio
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ET13: Electronics Technology Degree
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FS13: Fire Science Technology Degre
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HI13: Health Information Technology
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MM13: Marketing Management Degree(r
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RT23: Radiologic Technology Degree(
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(continued)______ RADT 1060 Radiogr
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Level II: Registered Nursing Compet
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Diploma ProgramsWest Georgia Techni
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AT14: Automotive Technology Diploma
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BA22: Business Administrative Techn
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MD12: Business Management Diploma(r
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CIS - CS14: Computer Support Specia
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CIS - NS14: Networking Specialist D
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CO12: Cosmetology Diploma(replaces
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CJT2: Criminal Justice Technology D
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CA44: Culinary Arts Diploma(replace
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DT12: Drafting Technology Diploma(r
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ECC2: Early Childhood Care/Educatio
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ES12: Electrical Systems Technology
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ET14: Electronics Technology Diplom
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FST2: Fire Science Technology Diplo
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IST4: Industrial Systems Technology
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MCH - MTT2: Machine Tool Technology
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(continued)______ MKTG 2090 Marketi
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Students with the highest overall s
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Level II: Practical Nursing Competi
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Level III: Surgical Technology Occu
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Certificate ProgramsWest Georgia Te
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OA31: Accounting - Office Accountin
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ACY1: Air Conditioning Repair Speci
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ASG1: Automotive Chassis Technician
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AE41: Automotive Electrical/Electro
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AE61: Automotive Engine Repair Tech
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BAT - AS21: Administrative Support
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BAT - MF21: Medical Front Office As
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BAT - ME51: Microsoft Excel Applica
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BAT - MWA1: Microsoft Word Applicat
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BMG - SSM1: Service Sector Manageme
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Senior StaffAlford, PerrinCook, Daw
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Support StaffAlexander, VirginiaAls
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Sanders, PamSantelli, PennySchroede
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Coweta Campus .....................
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Provisional Admission Status ......