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Course Criteria
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3.00 Credits
Prerequisite: ACC 122. Studies the principles, concepts and tools used in the analysis, design, implementation and integration of accounting systems, internal controls systems and accounting procedures. Key elements of system analysis, business systems design, accounting software selection, and the acquisition and implementation of systems are studied. Techniques and systems for electronic control systems, electronic data interchange, electronic funds transfer and web commerce are explored.
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3.00 Credits
Prerequisite: ACC 122. Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other not-for-profit institutions and organizations are presented.
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3.00 Credits
Prerequisite: ACC 122 or equivalent with minimum grade of C. Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, process, standard, and direct cost systems, budgeting, planning, and control of costs.
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3.00 Credits
Prerequisite: ACC 226. Continues ACC 226 and focuses on the decision making aspects of managerial accounting using electronic spreadsheet applications for assigned problems. Topics include product pricing strategy, capital budgeting, statement of cash flow, and application of linear programming.
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3.00 Credits
Prerequisite: Instructor's permission. Provides an opportunity to gain practical experience in applying occupational skills and/or to develop specific skills in a practical work setting. The instructor works with the student to select an appropriate work site, establish learning objectives, and coordinate learning activities with the employer or work site supervisor. For Accounting majors only.
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5.00 Credits
Teaches the fundamental skills needed to plan and implement guided backcountry trips using horses and mules.
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3.00 Credits
Acquaints the student with electrical and mechanical equipment and systems in buildings. Lectures cover the basic principles of electrical distribution, artificial lighting, fire protection, plumbing systems and heating, ventilating and air conditioning (HVAC) systems.
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3.00 Credits
Provides an introductory study of planning, design, construction and operation principles related to heavy/civil construction projects including earthwork, structures, highways, streets, and roads, bridges, tunnels, railways, airports, and urban mass transit systems. Computation, drawing interpretation and route surveying exercises are performed to supplement lecture topics.
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3.00 Credits
Study of water supply and treatment, wastewater collection and treatment, storm water control, waste management and pollution control. Computations on hydraulics, hydrology, water supply and sewer lines, and overland and ditch drainage are introduced.
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2.00 Credits
Offers an introduction to the skills utilized in ranching operations where horses are involved in moving, sorting, and restraining cattle. Emphasis is placed on safety, proper techniques and in developing proficiency in equipment selection and care, basic horsemanship, riding, and roping.
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