Class Schedule

Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.

Introduces accounting principles with respect to cost and managerial accounting.? Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance. Prerequisite: ACC 211

Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Prerequisite: ACC 212

Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Prerequisite: ACC 212

Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting.

Presents an overview of the United States criminal justice system; introduces the major system components–law enforcement, judiciary, and corrections.

Presents the evolution, philosophy, structures and processes of the American juvenile delinquency system; surveys the right of juveniles, dispositional alternatives, rehabilitation methods and current trends.

Introduces student to crime scene technology, procedures for sketching, diagramming and using casting materials. Surveys the concepts of forensic chemistry, fingerprint classification/identification and latent techniques, drug identification, hair and fiber evidence, death investigation techniques, thin-layer chromatographic methods, and arson materials examination.? Part I of II.

Teaches the elements of proof for major and common crimes and the legal classification of offenses. Studies the kinds, degrees and admissibility of evidence and its presentation in criminal proceedings with emphasis on legal guidelines for methods and techniques of evidence acquisition. Surveys the procedural requirements from arrest to final disposition in the various American court systems with focus on the Virginia jurisdiction.? Part I of II.

Surveys the historical and current usage of narcotics and dangerous drugs. Teaches the identification and classification of such drugs and emphasizes the symptoms and effects on their users. Examines investigative methods and procedures utilized in law enforcement efforts against illicit drug usage.

Teaches the alphabetic keyboard and 10-key pad. Develops correct keying techniques.

Introduces the science and technology involved in sustainable animal production and management practices.? Includes beef, sheep, horses, dairy, swine, goats, and poultry, with emphasis on practical experiences in laboratory and farm settings.

Introduces students to plant science, ecology, plant morphology, plant and soil relations and energy conversions.? Includes surveying agricultural crops and their importance in the economy.

Introduces agriculture’s importance to society and ways to start a farm or agribusiness.? Evaluates forms of business including cooperatives and create financial statements and reports necessary for routine accounting and tax preparation.? Utilizes financial tools for decision making, budgets and time value of money.? Explores retirement, transition planning, personal financial management, and capital acquisition techniques.

Studies refrigeration theory, characteristics of refrigerants, temperature, and pressure, tools and equipment, soldering, brazing, refrigeration systems, system components, compressors, evaporators, metering devices. Presents charging and evaluation of systems and leak detection. Explores servicing the basic system. Explains use and care of oils and additives and troubleshooting of small commercial systems.? Part I of II.

Studies refrigeration theory, characteristics of refrigerants, temperature, and pressure, tools and equipment, soldering, brazing, refrigeration systems, system components, compressors, evaporators, metering devices. Presents charging and evaluation of systems and leak detection. Explores servicing the basic system. Explains use and care of oils and additives and troubleshooting of small commercial systems.? Part II of II.

Presents circuit diagrams for air conditioning units, reading and drawing of circuit diagrams, types of electrical controls. Includes analysis of air conditioning circuits, components, analysis and characteristics of circuits and controls, testing and servicing. Introduces electricity for air conditioning which includes circuit elements, direct current circuits and motors, single and three-phase circuits and motors, power distribution systems, and protective devices. Studies the electron and its behavior in passive and active circuits and components. Demonstrates electronic components and circuits as applied to air conditioning system.? Part I of II.

ntroduces types of circuits and controls used in home, commercial and industrial air conditioning systems. Includes servicing and installation procedures for electrical unloading of compressors, single- and two-stage thermostats, and electrical regulation of fan speed for air volume control. Explains operational and safety control and how schematic and pictorial diagrams are used in these systems.

Introduces comfort survey, house construction, load calculations, types of distribution systems, and equipment selection. Introduces designing, layout, installing and adjusting of duct systems, job costs, and bidding of job.? Part I of II.