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Course Criteria
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3.00 Credits
3 Credits (3-0) F Prerequisites: ACCT 3103, ACCT 3113 Students gain knowledge of the basic assumptions, definitions, principles and concepts (and how they have been derived which) underlie accounting rule- making by a legislative body and the reporting of accounting and financial information. Extensive discussion continues as to what these basic assumptions, definitions, principles, and concepts should be. Topics discussed include accounting history, directions of accounting research, the standard setting process, accounting regulation and approaches to accounting education.
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3.00 Credits
3 Credits (3-0) Sp Prerequisites: ACCT 3103, 3113 Students acquire knowledge about the capturing, the storing, the processing, and the communicating of accounting information. Students learn how accounting information systems meet an organization's statutory requirements with reliable accounting information provided to those who need the information.
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3.00 Credits
3 Credits (1-3), Sp The use of computers as problem-solving tools pervades all scientific career disciplines. Students use computers effectively in their academic and professional careers by gaining experiences with a wide variety of computer applications including: spreadsheets, databases, Internet applications, and special, discipline-oriented software. Assigned projects involving computer applications in real-world problem scenarios will allow students to develop problem-solving abilities using computers.
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3.00 Credits
3 Credits (2-3), F Students understand the fundamentals of mechanical drafting and learn to communicate graphically using diverse graphic media. Students learn to employ drafting instruments and techniques required to produce professional drawings, maps and graphs. Experience with state-of-the-art computer-aided graphics technology is provided.
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1.00 - 4.00 Credits
Credits (1-4), F Students develop skills and techniques used in carpentry and metal working. Students apply design and construction theory using computer simulations, hand and power woodworking tools, arc welders, cutting torches, sheet metal and soldering tools.
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2.00 Credits
2 Credits (1-2), Sp Students operate, care for, repair and select farm machinery (tractors and small engines) and electrical circuits. Students learn to identify alternative energy sources.
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3.00 Credits
3 Credits (2-2), S Students learn the fundamentals of hydrology as applied to rainfall-runoff processes. Students apply these fundamentals to understanding various methods and systems for mitigating soil erosion and for conserving water. Students investigate and discuss current issues and topics such as best management practices, precision agriculture and sustainable agriculture.
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3.00 Credits
3 Credits (2-2), F Students learn the fundamentals of land surveying methods and computations and become familiar with surveying instruments from the simple level to the computerized total station. Students complete field and laboratory exercises in horizontal and vertical measurements, traversing, triangulation, spatial data analysis, and mapping.
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3.00 Credits
3 Credits (2-2) S Prerequisite: AENT 2803 Students learn to select buildings, structures and equipment which contribute to the highest possible net profits. Students learn how to plan for flexibility necessary to avoid losses resulting from obsolescence.
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3.00 Credits
3 Credits (2-2) S Prerequisites: PHYS. 1111, PHYS. 1112 Students apply thermodynamics, fluid mechanics, and heat transfer to the design of heating, ventilating and air conditioning systems. Students understand the principles of operation and the selection of equipment.
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