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Course Criteria
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3.00 Credits
Introduces the accounting process and the use of accounting data as applied to various forms of business organizations. Emphasis is given to the accounting cycle and financial statements, accounting for current and plant assets, accounting for liabilities, internal control, and corporate equity and debt.
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3.00 Credits
Emphasizes managerial use of and decision making with accounting data. Topics covered include financial statement analysis and interpretation, budgeting, product costing, cost control, and management decision techniques. Prerequisite: ACCT 2401.
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2.00 - 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 reconciliations, and payroll.
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2.00 - 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.
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2.00 - 4.00 Credits
Introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledge package.
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0.00 - 2.00 Credits
Provide an overview of the world of agriculture, nature of the industry and resource conservation; to provide insight regarding departmental and college programs and career opportunities in agriculture and natural resources and to provide instruction concerning academic skills.
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3.00 Credits
Classification of good seed; preparation of seedbed; commercial and other fertilizers; crop rotation; disease and insect enemies.
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2.00 Credits
Use of computers in Agricultural Applications, introduction to programming languages, word processing, electronic spread sheets, and agricultural software.
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2.00 Credits
A survey of the dairy industry; dairy breeds, selection, culling, herd replacements, feeding and management. Also included are production and handling of clean milk, milk testing, and the composition and food value of milk. Prerequisite: AGRI 1319 or consent of the instructor.
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3.00 Credits
This course stresses the importance of livestock farming and the development of improved livestock. General factors involving efficiency in feeding, selection, breeding, and adaptability of breeds to special regions are studied. The laboratory consists primarily of judging cattle, swine, and sheep.
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