Page 172 - 2012-2013 TMCC College Catalog

2012-2013 TMCC College Catalog D-1
ACCOUNTING
Taxation for Individuals ACC 105 1.00 - 3.00
Prerequisite: None
Income, expenses, exclusions, deductions and credits. Emphasis on the preparation of individual income tax returns. This course is
transferable as an elective to UNR.
Bookkeeping I ACC 135 3.00
Prerequisite: None
An introductory course for those without previous study in bookkeeping or accounting. Includes the purpose and nature of accounting,
measuring business income, basic accounting principles covering the accounting cycle from source documents through preparation of
financial statements for a service business and a retail firm, banking procedures and payroll procedures. Some assignments will be solved
using a computerized general ledger program. This course may not transfer to a baccalaureate degree of art or science within the
universities in the Nevada System of Higher Education (NSHE).
Bookkeeping II ACC 136 3.00
Prerequisite: ACC 135.
Continuation of ACC 135. Includes accounting principles, assets and equity accounting for external financial reporting. Topics covered
include notes receivable and payable, uncollectible accounts, inventory, accounting for plant and equipment, partnerships, corporations,
bonds, financial statement analysis and statement of cash flows. Use of computer software for setup of an actual accounting system and for
simulated case studies. This course may not transfer to a baccalaureate degree of art or science within the universities in the Nevada
System of Higher Education (NSHE).
Payroll and Employee Benefit Accounting ACC 180 3.00
Prerequisite: None
An introductory course covering the concepts and principles of payroll accounting with practical manual and computer applications. Legal
responsibilities of employers and rights of employees are included. This course may not transfer to a baccalaureate degree of art or science
within the universities in the Nevada System of Higher Education (NSHE).
Financial Accounting ACC 201 3.00
Prerequisite: MATH 96 and ENG 98R, or qualifying Accuplacer, ACT, SAT scores, or permission of the instructor.
Purpose and nature of accounting, measuring business income, accounting principles, assets and equity accounting for external financial
reporting.
Managerial Accounting ACC 202 3.00
Prerequisite: ACC 201.
Forms of business organization; cost concepts and decision making; break-even analysis, fixed and variable costs and budgeting for
internal reporting.
Microcomputer Accounting Systems ACC 220 3.00
Prerequisite: ACC 136 or 201.
This course is transferable as an elective to UNR. Develop skills in the use of computerized accounting. Interact with on-line real-time
computerized accounting systems. Primary objective will be to focus on an applications approach using actual business case studies.
Work Experience ACC 295 1.00 - 8.00
Prerequisite: None
A course designed wherein students will apply knowledge to real on-the-job situations in a program designed by a company official and a
faculty advisor to maximize learning experiences. Available to students who have completed all core and major requirements and have a
2.5 GPA. Contact the appropriate chairperson for the application, screening and required skills evaluation. Up to eight semester hour
credits may be earned on the basis of 75 hours of internship for one credit. The course may be repeated for up to eight credits. This course
may not transfer to a baccalaureate degree of art or science within the universities in the Nevada System of Higher Education (NSHE).
AIR CONDITIONING
Refrigeration Theory AC 102 3.00
Prerequisite: None
An introductory course to present the fundamental principles of mechanical refrigeration. The course is designed for persons interested in
pursuing a career in servicing, repairing and/or installing refrigeration and air conditioning equipment as well as building maintenance
persons. Topics covered: basic physics, thermodynamics, the basic refrigeration cycle and common components used in mechanical
refrigeration. This course is a prerequisite for all other courses in the Refrigeration and Air Conditioning and Building Maintenance core.
This course may not transfer to a baccalaureate degree of art or science within the universities in the Nevada System of Higher Education
(NSHE).
� TMCC College Catalog 2012-2013
* This course might not transfer to a baccalaureate degree of art or science within the universities in the Nevada System of Higher Education
(NSHE). If you plan to pursue a four-year degree, check with the institution where you intend to transfer to learn whether this course will count
toward the degree you intend to seek.