2014-15 TMCC College Catalog - page 219

D-219 2014-2015
TMCCCollegeCatalog
D–CourseDescriptions
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 toUNR.
Bookkeeping I
ACC 135
3.00
Prerequisite: None
An introductory course for thosewithout previous study inbookkeeping 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 assignmentswill be solved
using a computerized general ledger program. This coursemay not transfer to a baccalaureate degree of art or sciencewithin the
universities in theNevadaSystem ofHigher Education (NSHE).
Bookkeeping II
ACC 136
3.00
Prerequisite:ACC135.
Continuation ofACC135. 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 coursemaynot transfer to a baccalaureate degree of art or sciencewithin the universities in theNevada
System ofHigher Education (NSHE).
Payroll andEmployeeBenefitAccounting
ACC 180
3.00
Prerequisite: None
An introductory course covering the concepts and principles of payroll accountingwith practicalmanual and computer applications. Legal
responsibilities of employers and rights of employees are included. This coursemay not transfer to a baccalaureate degree of art or science
within the universities in theNevadaSystem ofHigher Education (NSHE).
FinancialAccounting
ACC 201
3.00
Prerequisite: MATH 96andENG 98R, or qualifyingAccuplacer,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.
ManagerialAccounting
ACC 202
3.00
Prerequisite:ACC201.
Forms of business organization; cost concepts and decisionmaking; break-even analysis, fixed and variable costs and budgeting for
internal reporting.
MicrocomputerAccountingSystems
ACC 220
3.00
Prerequisite:ACC136 or 201.
This course is transferable as an elective toUNR. Develop skills in the use of computerized accounting. Interactwith on-line real-time
computerized accounting systems. Primary objectivewill be to focus on an applications approach using actual business case studies.
WorkExperience
ACC 295
1.00 - 8.00
Prerequisite: None
Acourse designedwherein studentswill apply knowledge to real on-the-job situations in a program designed by a company official and a
faculty advisor tomaximize learning experiences.Available to studentswho have completed all core andmajor requirements and have a
2.5GPA. Contact the appropriate chairperson for the application, screening and required skills evaluation. Up to eight semester hour
creditsmay be earned on the basis of 75 hours of internship for one credit. The coursemay be repeated for up to eight credits. This course
may not transfer to a baccalaureate degree of art or sciencewithin the universities in theNevadaSystem ofHigher Education (NSHE).
AIRCONDITIONING
RefrigerationTheory
AC
102
3.00
Prerequisite: None
An introductory course to present the fundamental principles ofmechanical refrigeration. The course is designed for persons interested in
pursuing a career in servicing, repairing and/or installing refrigeration and air conditioning equipment aswell as buildingmaintenance
persons. Topics covered: basic physics, thermodynamics, the basic refrigeration cycle and common components used inmechanical
refrigeration. This course is a prerequisite for all other courses in theRefrigeration andAirConditioning andBuildingMaintenance core.
This coursemay not transfer to a baccalaureate degree of art or sciencewithin the universities in theNevadaSystem ofHigher Education
(NSHE).

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