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2006-07 College Catalog - South Florida State College

2006-07 College Catalog - South Florida State College

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5HWXUQWR6HFWLRQ0HQXAACG 1949 CO-OP EDUCATION TRAINING ASSIGNMENTIN ACCOUNTING1-3 cr. hrs.A first hands-on learning activity (paid or non-paid) directlyrelated to the students academic major/career objective.Prerequisite: ACG 2011. (TR)ACG 2001 FINANCIAL ACCOUNTING I 3 cr. hrs.This is an introduction to accounting principles and procedures;the accounting cycle, internal control, accounting forcash, receivables and current liabilities. (TR)ACG 2011 FINANCIAL ACCOUNTING II 3 cr. hrs.A continuation of Financial Accounting I. This course coversFASB concepts and pronouncements as they pertain topartnerships, corporations, security transactions, and The<strong>State</strong>ment of Cash Flows. The preparation, interpretation,and analysis of financial statements are emphasized. Prerequisite:ACG 2001. (TR)ACG 2<strong>07</strong>1 MANAGERIAL ACCOUNTING 3 cr. hrs.A study of managerial accounting concepts and principles,job order cost systems, process cost systems, cost behaviorand cost-volume-profit analysis, budgeting, varianceanalysis, differential analysis, and capital investment analysis.Prerequisite: ACG 2001 w/a grade of “C” or better. (TR)ACG 2170 FINANCIAL STATEMENT ANALYSIS3 cr. hrs.A study of how to analyze financial statements to determinethe financial condition of a business enterprise. Loan andinvestment decision will be analyzed. Prerequisite: ACG2001. (TR)ACG 2360 COST ACCOUNTING 3 cr. hrs.A study of basic cost terminology. Topics covered includeon job order cost, process cost, standard cost, joint productcost, and cost analysis for management decision making.Prerequisite: ACG 2<strong>07</strong>1. (OA)ACG 2450C ACCOUNTING FOR THE MICROCOMPUTER3 cr. hrs.An introduction to four major integrated accounting systemscommonly found in computerized accounting departments.These systems: General Ledger, Accounts Receivable,Accounts Payable, and Payroll are presented in sucha way as to require no prior knowledge of computers orcomputerized accounting. Prerequisite: ACG 2001. Lab Fee.(OA)ACG 2500 GOVERNMENT ACCOUNTING 3 cr. hrs.A study of budgetary and fund accounting systems as appliedin various types of governmental agencies and not forprofit organizations. Prerequisite: ACG 2011 or Instructor’sapproval. (OA)COURSE DESCRIPTIONSACG 2930SELECTED TOPICS IN ACCOUNTING (TR)1-4 cr. hrs.ACG 2949 CO-OP EDUCATION TRAINING ASSIGNMENTIN ACCOUNTING1-3 cr. hrs.A second hands-on learning activity (paid or non-paid) directlyrelated to the students academic major/career objective.(TR)ACO 0011 OCCUPATIONAL FINANCIAL ACCOUNTING I45 con. hrs. 1.5 occ. crs.Course is an introduction to financial accounting principlesand procedures; the accounting cycle, internal control, accountingfor cash, receivables, and current liabilities. (OC)ACO 0511 OCCUPATIONAL ACCOUNTING ON MICRO-COMPUTERS 45 con. hrs. 1.5 occ. crs.Students are introduced to the four major integrated accountingsystems commonly found in computerized accountingdepartments. These systems include: generalledger, accounts receivable, accounts payable, and payroll,are presented in such a way as to require no priorknowledge of computers or computerized accounting. Prerequisite:ACO 0011. Lab Fee. (OC)ACO 0805 OCCUPATIONAL PAYROLL ACCOUNTING45 con. hrs. 1.5 occ. crs.A study of the payroll accounting process covering the computationof gross wages, payroll deductions, employee taxliability, employer tax liability, state and federal filing requirements,and applicable labor laws. (OC)ACO 28<strong>07</strong> PAYROLL ACCOUNTING 1 cr. hr.Studies of the payroll accounting process covering the computationof gross wages, payroll deductions, employee andemployer tax liability, state and federal filing requirementsand applicable labor laws. Prerequisite: ACG 2001. (OA)ACR 0000 FUNDAMENTALS OF REFRIGERATION60 con. hrs. 2 occ. crs.An introduction to the fundamentals of refrigeration, refrigerants,and the component parts used in most commonequipment. Corequisite: ACR 0080L. Lab Fee. (OC)ACR 0004 AIR CONDITIONING MECHANIC I80-160 con. hrs. 2.7-5.3 occ. crs.This course is available on a limited basis to students notparticipating in an indentured apprenticeship. Major areasof study include safety, HVAC math, refrigeration practices,blueprint reading, refrigeration systems, and basic electricity.(OC)ACR 0005 AIR CONDITIONING MECHANIC II80-160 con. hrs. 2.7-5.3 occ. crs.This course is available on a limited basis to students notparticipating in an indentured apprenticeship. Major areas146

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