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ACCT 2401: Principles of Accounting I-Financial
4.00 Credits
Wharton County Junior College
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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ACCT 2402: Principles of Accounting II-Managerial
4.00 Credits
Wharton County Junior College
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Prerequisite: Accounting 2401. [Offered spring semester.] Type: Acad
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ACNT 1303: Introduction to Accounting I
3.00 Credits
Wharton County Junior College
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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ACNT 1311: Introduction to Computerized Accounting
3.00 Credits
Wharton County Junior College
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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AGRI 1231: The Agricultural Industry
2.00 Credits
Wharton County Junior College
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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AGRI 1309: Computers in Agriculture
3.00 Credits
Wharton County Junior College
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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AGRI 1315: Horticulture
3.00 Credits
Wharton County Junior College
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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AGRI 1319: Introduction to Animal Science
3.00 Credits
Wharton County Junior College
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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AGRI 1325: Marketing Agricultural Products
3.00 Credits
Wharton County Junior College
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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AGRI 1329: Principles of Food Science
3.00 Credits
Wharton County Junior College
Biological and scientific aspects of modern industrial food supply systems. Prerequisite: None. Type: Acad
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