Course Descriptions

ACA-090-- Student Success Strategies

This course is intended to provide students with skills and strategies to promote success in college, career, and life. Topics include the College's physical, academic, and social environment, promotes personal development, and cultivates learning strategies essential for student success. Upon completion, students should be able to manage their learning experiences to meet educational and life goals.

ACA-111-- College Student Success

This course introduces the college's physical, academic, and social environment and promotes the personal development essential for success. Topics include campus facilities and resources; policies, procedures, and programs; study skills; and life management issues such as health, self-esteem, motivation, goal-setting, diversity, and communication. Upon completion, students should be able to function effectively within the college environment to meet their educational objectives.

ACA-115-- Success & Study Skills

This course provides an orientation to the campus resources and academic skills necessary to achieve educational objectives. Emphasis is placed on an exploration of facilities and services, study skills, library skills, self-assessment, wellness, goal-setting, and critical thinking. Upon completion, students should be able to manage their learning experiences to successfully meet educational goals.

ACA-120-- Career Assessment

This course provides the information and strategies necessary to develop clear personal, academic, and professional goals. Topics include personality styles, goal setting, various college curricula, career choices, and campus leadership development. Upon completion, students should be able to clearly state their personal, academic, and professional goals and have a feasible plan of action to achieve those goals.

ACA-121-- Managing a Team

This course focuses on the process of the individual with an awareness of the reality in the collective teamwork approach for the workplace emphasizing process-orientation. Topics include how teams work, team effectiveness, team-building techniques, positive thinking, and leadership principles. Upon completion, students should be able to demonstrate an understanding of how teamwork strengthens ownership, involvement, and responsibility in the workplace.

ACA-122-- College Transfer Success

This course provides information and strategies necessary to develop clear academic and professional goals beyond the community college experience. Topics include the CAA, college policies and culture, career exploration, gathering information on senior institutions, strategic planning, critical thinking, and communications skills for a successful academic transition. Upon completion, students should be able to develop an academic plan to transition successfully to senior institutions.

ACA-220-- Professional Transition

This course provides preparation for meeting the demands of employment or education beyond the community college experience. Emphasis is placed on strategic planning, gathering information on workplaces or colleges, and developing human interaction skills for professional, academic, and/or community life. Upon completion, students should be able to successfully make the transition to appropriate workplaces or senior institutions.

ACC-120-- Principles of Financial Accounting

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

ACC-121-- Principles of Managerial Accounting

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

ACC-122-- Principles of Financial Accounting II

This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.

ACC-129-- Individual Income Taxes

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

ACC-130-- Business Income Taxes

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

ACC-131-- Federal Income Taxes

This course provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic research and methodologies and the use technology for the preparation of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations.

ACC-132-- NC Business Taxes

This course introduces the relevant laws governing North Carolina taxes as they apply to business. Topics include sales taxes, income taxes for business entities, payroll taxes, unemployment taxes, and other taxes pertaining to the State of North Carolina. Upon completion, students should be able to maintain a company's records to comply with the laws governing North Carolina business taxes.

ACC-140-- Payroll Accounting

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

ACC-149-- Intro to Acc Spreadsheets

This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.

ACC-150-- Accounting Software Applications

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

ACC-151-- Accounting Spreadsheet Applications

This course is designed to facilitate the use of spreadsheet technology as applied to accounting principles. Emphasis is placed on using spreadsheet software as a problem-solving and decision-making tool. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC-152-- Advanced Software Applications

This course provides continued exposure to commercial accounting software and the opportunity to refine skills developed in ACC 150. Emphasis is placed on advanced applications of software packages. Upon completion, students should be able to use commercial software to complete complex accounting tasks.

ACC-170-- Technical Accounting

This course introduces the use of accounting for decision making and covers integration of financial accounting with managerial concepts. Topics include essentials of financial accounting and analysis, product costing, activity-based costing systems, budgeting, and financial planning. Upon completion, students should be able to understand and develop financial statements and demonstrate an understanding of accounting transactions and product costing systems.

ACC-175-- Hotel and Restaurant Accounting

This course covers generally accepted accounting principles and the uniform system of accounts for small hotels and motels of the American Hotel and Motel Association. Emphasis is placed on the accounting cycle, analysis of financial statements, and payroll procedures including treatment of tips. Upon completion, students should be able to demonstrate competence in the accounting principles and procedures used in hotels and restaurants.

ACC-180-- Practices in Bookkeeping

This course provides advanced instruction in bookkeeping and record-keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small businesses.

ACC-215-- Ethics in Accounting

This course introduces students to professional codes of conduct and ethics adopted by professional associations and state licensing boards for accountants, auditors, and fraud examiners. Topics include research and discussion of selected historical and contemporary ethical cases and issues as they relate to accounting and business. Upon completion, students should be able to apply codes, interpret facts and circumstances, as they relate to accounting firms and business activities.

ACC-220-- Intermediate Accounting I

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

ACC-221-- Intermediate Accounting II

This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC-225-- Cost Accounting

This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC-227-- Practices in Accounting

This course provides an advanced in-depth study of selected topics in accounting using case studies and individual and group problem solving. Topics include cash flow, financial statement analysis, individual and group problem solving, practical approaches to dealing with clients, ethics, and critical thinking. Upon completion, students should be able to demonstrate competent analytical skills and effective communication of their analysis in written and/or oral presentations.

ACC-240-- Gov & Not-For-Profit Acct

This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC-250-- Advanced Accounting

This course is designed to analyze the special accounting issues, which may include business combinations, partnerships, international accounting, estates, and trusts. Emphasis is placed on analyzing transactions and preparing working papers and financial statements. Upon completion, students should be able to solve a wide variety of problems by advanced application of accounting principles and procedures.

ACC-268-- Information Systems & Internal Controls

This course covers the design and operation of accounting information systems, with emphasis placed upon transaction cycles and the necessary controls for reliable data. Topics include accounting procedures; authorizing, documentation, and monitoring; flowcharting, data flow diagrams, and scheduling; and some auditing concepts. Upon completion, students should be able to demonstrate an analytical problem-solving ability to communicate effectively their analysis in written and oral presentations.

ACC-269-- Auditing & Assurance Services

This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services. Topics include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.

ACC-270-- International Accounting

This course includes identifying, recording, and interpreting financial information for accounting systems used in different countries. Topics include currency exchange rates, methods of setting and selecting transfer prices, practices used to account for rates of inflation, and major types of taxes. Upon completion, students should be able to describe accounting systems and their impacts on different currencies and demonstrate a basic knowledge of international accounting.

AHR-110-- Introduction to Refrigeration

This course introduces the basic refrigeration process used in mechanical refrigeration and air conditioning systems. Topics include terminology, safety, and identification and function of components; refrigeration cycle; and tools and instrumentation used in mechanical refrigeration systems. Upon completion, students should be able to identify refrigeration systems and components, explain the refrigeration process, and use the tools and instrumentation of the trade.

AHR-111-- HVACR Electricity

This course introduces electricity as it applies to HVACR equipment. Emphasis is placed on power sources, interaction of electrical components, wiring of simple circuits, and the use of electrical test equipment. Upon completion, students should be able to demonstrate good wiring practices and the ability to read simple wiring diagrams.

AHR-112-- Heating Technology

This course covers the fundamentals of heating including oil, gas, and electric heating systems. Topics include safety, tools and instrumentation, system operating characteristics, installation techniques, efficiency testing, electrical power, and control systems. Upon completion, students should be able to explain the basic oil, gas, and electrical heating systems and describe the major components of a heating system.

AHR-112AB-- Heating Technology

This course covers the fundamentals of heating including oil, gas, and electric heating systems. Topics include safety, tools and instrumentation, system operating characteristics, installation techniques, efficiency testing, electrical power, and control systems. Upon completion, students should be able to explain the basic oil, gas, and electrical heating systems and describe the major components of a heating system.

AHR-112BB-- Heating Technology

This course covers the fundamentals of heating including oil, gas, and electric heating systems. Topics include safety, tools and instrumentation, system operating characteristics, installation techniques, efficiency testing, electrical power, and control systems. Upon completion, students should be able to explain the basic oil, gas, and electrical heating systems and describe the major components of a heating system.

AHR-112C-- Heating Technology

This course covers the fundamentals of heating including oil, gas, and electric heating systems. Topics include safety, tools and instrumentation, system operating characteristics, installation techniques, efficiency testing, electrical power, and control systems. Upon completion, students should be able to explain the basic oil, gas, and electrical heating systems and describe the major components of a heating system.

AHR-112L-- Heating Technology

This course covers the fundamentals of heating including oil, gas, and electric heating systems. Topics include safety, tools and instrumentation, system operating characteristics, installation techniques, efficiency testing, electrical power, and control systems. Upon completion, students should be able to explain the basic oil, gas, and electrical heating systems and describe the major components of a heating system.

AHR-113-- Comfort Cooling

This course covers the installation procedures, system operations, and maintenance of residential and light commercial comfort cooling systems. Topics include terminology, component operation, and testing and repair of equipment used to control and produce assured comfort levels. Upon completion, students should be able to use psychrometrics, manufacturer specifications, and test instruments to determine proper system operation.

AHR-113C-- Comfort Cooling

This course covers the installation procedures, system operations, and maintenance of residential and light commercial comfort cooling systems. Topics include terminology, component operation, and testing and repair of equipment used to control and produce assured comfort levels. Upon completion, students should be able to use psychrometrics, manufacturer specifications, and test instruments to determine proper system operation.

AHR-113L-- Comfort Cooling

This course covers the installation procedures, system operations, and maintenance of residential and light commercial comfort cooling systems. Topics include terminology, component operation, and testing and repair of equipment used to control and produce assured comfort levels. Upon completion, students should be able to use psychrometrics, manufacturer specifications, and test instruments to determine proper system operation.

AHR-114-- Heat Pump Technology

This course covers the principles of air source and water source heat pumps. Emphasis is placed on safety, modes of operation, defrost systems, refrigerant charging, and system performance. Upon completion, students should be able to understand and analyze system performance and perform routine service procedures.

AHR-115-- Refrigeration Systems

This course introduces refrigeration systems and applications. Topics include defrost methods, safety and operational control, refrigerant piping, refrigerant recovery and charging, and leak testing. Upon completion, students should be able to assist in installing and testing refrigeration systems and perform simple repairs.

AHR-120-- HVACR Maintenance

This course introduces the basic principles of industrial air conditioning and heating systems. Emphasis is placed on preventive maintenance procedures for heating and cooling equipment and related components. Upon completion, students should be able to perform routine preventive maintenance tasks, maintain records, and assist in routine equipment repairs.

AHR-125-- HVACR Electronics

This course introduces the common electronic control components in HVACR systems. Emphasis is placed on identifying electronic components and their functions in HVACR systems and motor-driven control circuits. Upon completion, students should be able to identify components, describe control circuitry and functions, and use test instruments to measure electronic circuit values and identify malfunctions.

AHR-130-- HVAC Controls

This course covers the types of controls found in residential and commercial comfort systems. Topics include electrical and electronic controls, control schematics and diagrams, test instruments, and analyis and troubleshooting of electrical systems. Upon completion, students should be able to diagnose and repair common residential and commercial comfort system controls.

AHR-133-- HVAC Servicing

The course covers the maintenance and servicing of HVAC equipment. Topics include testing, adjusting, maintaining, and troubleshooting HVAC equipment and record keeping. Upon completion, students should be able to adjust, maintain, and service HVAC equipment.

AHR-151-- HVAC Duct Systems I

This course introduces the techniques used to lay out and fabricate duct work commonly found in HVAC systems. Emphasis is placed on the skills required to fabricate duct work. Upon completion, students should be able to lay out and fabricate simple duct work.

AHR-160-- Refrigerant Certification

This course covers the requirements for the EPA certification examinations. Topics include small appliances, high pressure systems, and low pressure systems. Upon completion, students should be able to demonstrate knowledge of refrigerants and be prepared for the EPA certification examinations.