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Course Criteria
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4.00 Credits
Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations. Prerequisite: THEA reading and math requirements met. Sophomore standing recommended. [Offered fall semester.] Type: Acad
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4.00 Credits
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Prerequisite: Accounting 2401. [Offered spring semester.] Type: Acad
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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 reconciliations, and payroll. Prerequisite: None. [Offered fall semester.] Type: Tech
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3.00 Credits
Introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. Prerequisites: ACNT 1303 or ACCT 2401. [Offered spring semester.] Type: Tech
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2.00 Credits
Overview of world agriculture, nature of the industry, resource conservation, and the American agricultural system, including production, distribution, and marketing. Prerequisite: None. [Offered fall semester.] Type: Acad.
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3.00 Credits
Use of computers in agricultural applications. Introduction to programming languages, word processing, electronic spreadsheets and agricultural software. Prerequisite: None. Type: Acad
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3.00 Credits
Growth, cultivation, and management of fruit and vegetable crops, including temperature requirements, site selection, planting, fertilization, varieties, harvesting and pest management and basic care of ornamental plants. Study of techniques used in propagating fruits, vegetables, and ornamentals, including cuttage, layerage, budding, grafting, and seeding. Prerequisite: THEA reading and writing requirements met or concurrent enrollment. [Offered fall semester.] Type: Acad
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3.00 Credits
Scientific animal agriculture. Importance of livestock and meat industries. Selection, reproduction, nutrition, management, and marketing of beef cattle, swine, sheep, goats, and horses. Prerequisite: None. [Offered fall semester.] Type: Acad
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3.00 Credits
Principles, practices, and problems involved in the marketing of agricultural commodities. Marketing system as it applies to the farmer, and methods of reducing costs and of improving efficiency of agricultural marketing. Prerequisite: THEA reading and writing requirements met. [Offered spring semester.] Type: Acad
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3.00 Credits
Biological and scientific aspects of modern industrial food supply systems. Prerequisite: None. Type: Acad
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