COURSE DESCRIPTIONS ACC101 PRINCIPLES OF ACCOUNTING I 3 credits This course covers the basic accounting principles necessary for an intelligent understanding of the books and records used in business: debits and credits; opening and closing books; classification and analysis of accounts; controlling accounts; trial balance; working papers; and the preparation of financial statements. Prerequisites: FYE101, MAT092, RDG098, or placement. ACC102 PRINCIPLES OF ACCOUNTING II 3 credits This course is a continuation of ACC101 Principles of Accounting I and covers partnerships, the nature and formation of corporations, capital stock, corporation earnings, dividends, investments, and long-term obligations. Topics also considered are manufacturing operations related to control accounting procedures and statement of changes in financial position. Prerequisite: ACC101. ACC224 TAXATION 3 credits This course includes income tax laws and their application to individuals, partnerships, fiduciaries, and corporations. Practical problems covering concrete situations illustrate the meaning of the laws. Primary emphasis is placed on individual tax preparation. Prerequisite: ACC101. ACC226 MANAGERIAL ACCOUNTING I 3 credits This course is a continuation of ACC101 Principles of Accounting I and ACC102 Principles of Accounting II with major emphasis on the development and application of accounting data for planning and control. Prerequisite: ACC102 or permission of the division dean. Fall.
ACC227 COMPUTERIZED ACCOUNTING 3 credits The accounting cycle for a business, payroll, and bank statement reconciliation is entirely computerized into one coordinated, interactive system. Other problems may be introduced as appropriate. Prerequisites: ACC101; CIS120 or CIS127. ACC236 MANAGERIAL ACCOUNTING II 3 credits This course is a continuation of ACC226 Managerial Accounting I with major emphasis on the managerial accountant who maintains a commitment to ethical values while using his/her knowledge to manage risks and implement strategy through planning, budgeting, and forecasting. Prerequisite: ACC226. AGM101 BASIC AUTO SYSTEMS 5 credits This course introduces the student to safe shop practices; General Motors products; maintenance requirements and procedures; periodic motor vehicle safety inspection and tire service preparatory to the first co-op experience. The five units of this course include: safety and shop practices, maintenance of automotive systems, tire service, vibration correction, and basic steering and brakes. Prerequisites: FYE101 MAT096, RDG098, or placement. AGM120 GM FUEL AND EMISSIONS 4 credits The purpose of this course is to prepare students to diagnose and repair engine fuel injection, and electronic controls system concerns as they relate to drivability and emissions. This course includes the following: study of fuel composition and quality, the use of specialized diagnostic tools including the Tech II diagnostic scan tool, AFITS and global diagnostics combined with General Motor’s software used for graphing and programming. The digital multi-meter and lab scopes are introduced in this course. Prerequisites: AGM101, AUT123. Spring.
162 MWCC 2012-2013 College Catalog & Student Handbook