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Course Criteria
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3.00 Credits
A course designed for management personnel that will enable them to acquire the knowledge and basic skills in bookkeeping, which are needed for employment in service or trading concerns and other small businesses. Course will also prepare a person for financial accounting. (LAS) (3 credit hours, 48 lecture hours, 0 lab hours)
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3.00 Credits
Basic principles of financial accounting. Emphasis is placed on preparation and usage of the financial statements for corporations. Coverage includes the analysis and recording of transactions involving cash, accounts receivable, inventories, fixed assets, bonds and capital stock as well as adjusting, closing and reversing entries. (LAS) (3 credit hours, 48 lecture hours, 0 lab hours)
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3.00 Credits
Introduction to managerial accounting. Analysis of cost behavior for short- and long-term decision-making, budgeting, product cost accumulation for planning and performance evaluation. Emphasis on job order costing, process costing, cost-volume-profit analysis, capital budgeting, standard costing, departmentalization, and just-in-time analysis. (LAS) Prerequisite: ACCT 2113 (3 credit hours, 48 lecture hours, 0 lab hours)
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3.00 Credits
Introduction to computerized procedures used in accounting by proprietorships, partnerships, and corporations to carry out simulated accounting tasks with the accounting cycle and spreadsheet software: accounts receivable, accounts payable, voucher system, depreciation, inventory, merchandising, payroll, departmentalized accounting, and financial statement analysis. Familiarity with the keyboard is suggested. (LAS) Prerequisites: ACCT 2113 or ACCT 2003 (3 credit hours, 48 lecture hours, 0 lab hours)
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1.00 Credits
A laboratory course designed to give the student internship experience dealing with research techniques, data collection, and project presentations in the field of agriculture. (1 credit hour, 0 lecture hours, 32 lab hours)
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3.00 Credits
The study of the theory of the operation of two and four cycle machines includes troubleshooting of carburetion, valves, and ignition systems with complete reconditioning. (3 credit hours, 16 lecture hours, 64 lab hours)
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1.00 Credits
An orientation course required of all freshmen in the agricultural field. It covers methods of study, discussion of degree requirements, and exploration of career opportunities in various fields of agriculture. (1 credit hour, 16 lecture hours, 0 lab hours)
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3.00 Credits
The practical application and use of horticulture around the home. Emphasis on planning and care of home grounds, the fruit and vegetable garden and selection, use and care of indoor plants. (3 credit hours, 32 lecture hours, 32 lab hours)
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4.00 Credits
A study of the role of agriculture within the American economic system with emphasis on market structures and economic analysis as a management tool. (LAS) (4 credit hours, 64 lecture hours, 0 lab hours)
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4.00 Credits
Includes the study of species adaptability, product standards, and types of production, processing, and distribution of products - includes meat animals, dairy, and poultry. (4 credit hours, 48 lecture hours, 32 lab hours)
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