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Course Criteria
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4.00 Credits
Basic concepts and principles of accounting theory and practice for recording, reporting and analyzing financial information in various forms of business enterprise. (R)
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4.00 Credits
A continuation of ACCT 2401. Accounting for partnerships and corporations, presentation and analysis of financial statements, stockholders' equity, earnings, dividends, long-term liabilities, investments, income tax, cost accounting, and the managerial uses of accounting data. Prerequisite: ACCT 2401. (R)
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3.00 Credits
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliation, and payroll. (R)
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3.00 Credits
A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment. Prerequisite: ACNT 1303.(R)
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3.00 Credits
A study of utilizing the computer to develop and maintain accounting record keeping systems, make management decisions, and process common business applications with emphasis on utilizing a spreadsheet and/or database package/program. (R)
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3.00 Credits
Basic instruction in the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for the individual. Prerequisite: ACCT 2401 or ACNT 1303. (R)
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3.00 Credits
Designed to provide a Capstone experience for the associate of applied science degree in accounting. A learning experience that allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations.
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3.00 Credits
A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Prerequisite: ACCT 2401. (R)
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3.00 Credits
Fundamentals of the development, production, and management of field crops. Topics include the classification and distribution of field crops, botany, soils, plant breeding, pest management, and harvesting.
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4.00 Credits
Study of the practical problems of managing native pastures and range lands. Topics include range land ecology, stocking rates, rotation systems, toxic plants, range reseeding, brush control, and ecological and physiological responses of range vegetation to grazing.
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