AB 1204 — Fiberglass Repair
Panel repairs and procedures that contain fiberglass are taught along with SMC panels. Included are fiberglass sectioning procedures, fiberglass materials and the professional method of refinishing automobiles and other transportation vehicles that contain fiberglass. Shop safety is included. ~ACCT 1003 Accounting I 3 credits Covers the fundamental accounting concepts and procedures for sole proprietorship. Emphasis is given to the accounting cycle, which includes journalizing and posting transactions and preparing trial balances and financial statements. Emphasis is also given to internal control of cash, bank reconciliations, and basic payroll procedures. ~ACCT 2003 Introduction to Financial Accounting 3 credits Covers the accounting cycles for merchandising and service-oriented business organizations. Primary emphasis is on generally accepted accounting principles applicable to measuring assets, liabilities, capital, revenues, expenses, and drawing. The owner’s equity section is demonstrated by using either the sole proprietorship or corporation business entity. Students journalize and post transactions and prepare financial statements. ~ACCT 2013 Introduction to Managerial Accounting 3 credits Prerequisite: ~ACCT 2003 Introduction to Financial Accounting (with a grade of “C” or higher). Introduction to managerial accounting with emphasis on accounting and reporting for manufacturing entities. The course is devoted to special reports and managerial uses of accounting data,