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General Course Descriptions - Houston Community College System

General Course Descriptions - Houston Community College System

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ABdr 1207 Auto Body Welding<br />

Credit: 2 (4 lab)<br />

A study of industry and standard welding and cutting<br />

procedures .<br />

ABdr 1215 VeHiCle triM And<br />

HArdWAre<br />

Credit: 2 (2 lecture)<br />

An in depth study of vehicle trim and glass service .<br />

ABdr 1280 CooperAtiVe<br />

eduCAtion - AutoBody/<br />

Collision And repAir<br />

teCHnology/teCHniCiAn<br />

Credit: 2 (1 lecture, 10 lab)<br />

Career-related activities encountered in the student’s<br />

area of specialization offered through an individualized<br />

agreement among the college, employer, and student .<br />

Under the supervision of the college and the employer,<br />

the student combines classroom learning with work<br />

experience . Includes a lecture component .<br />

ABdr 1291 speCiAl topiCs<br />

in Auto/AutoMotiVe Body<br />

repAirer<br />

Credit: 2 (1 lecture, 2 lab)<br />

Topics address recently identified current events, skills,<br />

knowledge, and/or attitudes and behaviors pertinent<br />

to the technology or occupation and relevant to the<br />

professional development of the student . This course<br />

was designed to be repeated multiple times to improve<br />

student proficiency .<br />

ABdr 1431 BAsiC reFinisHing<br />

Credit: 4 (2 lecture, 4 lab)<br />

An introduction to current refinishing products,<br />

shop safety, and equipment used in the automotive<br />

refinishing industry . Emphasis on surface preparation,<br />

masking techniques, and refinishing of trim and<br />

replacement parts .<br />

ABdr 1441 struCturAl AnAlysis<br />

And dAMAge repAir i<br />

Credit: 4 (2 lecture, 4 lab)<br />

Expanded training in the roughing and shaping<br />

procedures on automotive sheet metal necessary<br />

to make satisfactory body repairs . Emphasis on the<br />

alignment of component parts such as doors, hood,<br />

front-end assemblies, and deck lids .<br />

ABdr 1442 struCturAl AnAlysis<br />

And dAMAge repAir ii<br />

Credit: 4 (2 lecture, 4 lab)<br />

Continuation of general repair and replacement<br />

procedures for damaged structural parts and collision<br />

damage .<br />

ABdr 1458 interMediAte<br />

reFinisHing<br />

Credit: 4 (2 lecture, 4 lab)<br />

Expanded training in mixing and spraying of automotive<br />

topcoats . Emphasis on formula ingredient, reducing,<br />

thinning, and special spraying techniques . Introduction<br />

to partial panel refinishing techniques and current<br />

industry paint removal techniques .<br />

ABdr 2431 struCturAl AnAlysis<br />

And dAMAge repAir iii<br />

Credit: 4 (2 lecture, 4 lab)<br />

Advanced concepts in the application of theories<br />

of auto body repair and replacement of major body<br />

units .<br />

ABdr 2441 MAjor Collision<br />

repAir And pAnel replACeMent<br />

Credit: 4 (2 lecture, 4 lab)<br />

Instruction in preparation of vehicles for major repair<br />

processes . This course covers interpreting information<br />

from damage reports, planning repair sequences,<br />

selecting appropriate tools, and organizing removed<br />

parts for reinstallation .<br />

ABdr 2449 AdVAnCed<br />

reFinisHing<br />

Credit: 4 (2 lecture, 4 lab)<br />

Skill development in multi-stage refinishing techniques .<br />

Further development in identification of problems<br />

and solutions in color matching and partial panel<br />

refinishing .<br />

ACCt 2301 prinCiples oF<br />

ACCounting i<br />

prerequisite: ACnt 1303/or<br />

department Approval<br />

Credit: 3 (3 lecture)<br />

This course covers the fundamentals of financial<br />

accounting, including double-entry accounting and<br />

the accounting cycle . Other topics include cash,<br />

receivables, inventories, plant assets, liabilities,<br />

partnerships, corporation, investments, statement<br />

of cash flows and interpretation of financial<br />

statements .<br />

ACCt 2302 prinCiples oF<br />

ACCounting ii<br />

prerequisite: ACCt 2301<br />

Credit: 3 (3 lecture)<br />

This course covers the fundamentals of managerial<br />

accounting including manufacturing operations<br />

and planning and control . Other topics include<br />

budgets, introduction to cost accounting, cost control<br />

techniques, methods of measuring performance and<br />

financial statement analysis .<br />

ACnt 1303 introduCtion to<br />

ACCounting i<br />

Credit: 3 (3 lecture)<br />

A study of analyzing, classifying, and recording<br />

business transactions in a manual and computerized<br />

environment . Emphasis on understanding the complete<br />

accounting cycle and preparing financial statements,<br />

bank reconciliations, and payroll . Coverage also<br />

includes the fundamental principles of double-entry<br />

bookkeeping, financial statements, trial balances,<br />

worksheets, special journals, adjusting entries and<br />

closing entries .<br />

ACnt 1304 introduCtion to<br />

ACCounting ii<br />

Credit: 3(3 lecture)<br />

A study of accounting for merchandising, notes<br />

payable, notes receivable, valuation of receivables and<br />

equipment, and valuation of inventories in a manual<br />

and computerized environment .<br />

ACnt 1313 CoMputerized<br />

ACCounting AppliCAtions<br />

prerequisite: ACnt 1303 and itsC 1309<br />

Credit: 3 (2 lecture, 2 lab)<br />

A study of utilizing the computer to develop and<br />

maintain accounting record- keeping systems,<br />

make management decisions, record daily business<br />

transactions, and generate financial statements using<br />

Peachtree or QuickBooks .<br />

<strong>Course</strong> desCriptions<br />

218<br />

ACnt 1329 pAyroll And Business<br />

tAx ACCounting<br />

prerequisite: ACnt 1303<br />

Credit: 3 (3 lecture)<br />

A study of payroll procedures, taxing entities, and<br />

reporting requirements of local, state, and federal<br />

taxing authorities in a manual and computerized<br />

environment .<br />

ACnt 1331 FederAl inCoMe tAx:<br />

indiViduAl<br />

prerequisite: ACCt 2302<br />

Credit: 3 (3 lecture)<br />

A study of the laws currently implemented by the IRS,<br />

providing a working knowledge of preparing taxes for<br />

the individual .<br />

ACnt 1347 FederAl inCoMe<br />

tAx For pArtnersHips And<br />

CorporAtions<br />

prerequisite: ACCt 2302<br />

Credit: 3 (3 lecture)<br />

Introduction to the tax laws as currently implemented<br />

by the Internal Revenue Service providing a working<br />

knowledge of preparing taxes for a partnership, sub<br />

chapter S, and corporation .<br />

ACnt 1382 CooperAtiVe<br />

eduCAtion– ACCounting<br />

teCHniCiAn<br />

prerequisite: 12 semester Hours/program<br />

Approval<br />

Credit: 3 (1 lecture/seminar and 20-hours a<br />

week employment)<br />

Career related activities encountered in the student’s<br />

area of specialization are offered through a cooperative<br />

agreement between the college, employer, and<br />

student . Under supervision of the college and the<br />

employer, the student combines classroom learning<br />

with work experience . Directly related to a technical<br />

discipline, specific learning objectives guide the student<br />

through the paid work experience . Blend of academic<br />

and work-related activities in student’s major .<br />

ACnt 1391 etHiCs For<br />

ACCountAnts<br />

prerequisite: ACnt 2331<br />

Credit: 3 (3 lecture)<br />

This course will prepare the accounting student for<br />

a variety of ethical situations they will face in the<br />

workplace . Students will develop their understanding<br />

of and identifying ethical situations and resolving<br />

ethical conflict by researching, writing and roll playing<br />

actual cases . This course will also help them develop<br />

analytical skills and good communication . They will<br />

be encouraged to give reasons and explanations for<br />

potential resolutions; in doing this, they will gain<br />

a foundation for making ethical judgments in their<br />

professional conduct .<br />

ACnt 1391 FrAud exAMinAtions<br />

prerequisite: ACnt 2331<br />

Credit: 3 (3 lecture)<br />

This course is intended to help students understand<br />

organizational fraud, causes and how to prevent fraud .<br />

The course will provide students with the knowledge<br />

of accounting procedures encompassed in fraud<br />

examinations . Topics will also cover the professional<br />

responsibilities of the accountant in light of recent<br />

litigations and revised fraud standards .

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