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Course Criteria
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3.00 Credits
Prerequisite: ACC 120 (C or better) and ACC 121 (C or beter) Corequisite: None This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and fi nancial statements. Topics include generally accepted accounting principles and an extensiive analyses of fi nancial statements. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying fi nancial accounting, including the application of fi nancial standards. This course is also available through the Virtual Training Community (VLC). ( F.)
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3.00 Credits
Prerequisite: ACC 220 Corequisite: None This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. (Sp.)
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3.00 Credits
Prerequisite: ACC 220 Corequisite: None This course provides an advanced in-depth study of selected topics in accounting using case studies and individual and group problem solving. Topics include cash fl ow, fi nancial statement analysis, individual and group problem solving, practical approaches to dealing with clients, ethics, and critical thinking. Upon completion, students should be able to demonstrate competent analytical skills and effective communication of their analysis in written and/or oral presentations. (Sp.)
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3.00 Credits
Prerequisite: ACC 121 Corequisite: None This course introduces principles and procedures applicable to governmental and not-for-profi t organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. (F.)
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3.00 Credits
Prerequisite: ACC 121 Corequisite: None This course covers the design and operation of accounting information systems, with emphasis placed upon transaction cycles and the necessary controls for reliable data. Topics include accounting procedures; authorizing, documentation, and monitoring; fl owcharting, data fl ow diagrams, and scheduling; and some auditing concepts. Upon completion, students should be able to demonstrate an analytical problem-solving ability and to communicate effectively their analysis in written or oral presentations. (Sp.)
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3.00 Credits
Prerequisite: None Corequisite: None This course introduces the basic techniques of routine health care and emergency medical care of animals. Topics include handling of sick and injured animals, recognition of symptoms, and general health care concerns for animals. Upon completion, students should be able to recognize and discuss health needs and problems of a wide variety of animals. (Sp.)
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3.00 Credits
Prerequisite: None Corequisite: None This course provides an introduction to basic economic principles in agriculture. Topics include supply and demand, the role of agriculture in the economy, economic systems, and micro- and macroeconomics. Upon completion, students should be able to explain economic systems, interpret supply and demand curves, and complete cost and revenue production schedules. (F., Sp.)
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3.00 Credits
Prerequisite: None Corequisite: None This course covers all aspects of agricultural chemicals. Topics include safety, environmental effects, federal and state laws, pesticide classifi cation, sprayer calibration, and licensing. Upon completion, students should be able to calibrate a sprayer, give proper pesticide recommendations, and demonstrate safe handling of pesticides. (F., Sp., S.)
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3.00 Credits
Prerequisite: None Corequisite: None This course introduces basic calculations for agricultural applications. Topics include the metric system, land measurement, feed effi ciency, rate of gain, chemical calibration, and payroll. Upon completion, students should be able to perform calculations that pertain to agricultural production. (F., Sp.)
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3.00 Credits
Prerequisite: None Corequisite: None This course covers the basic principles of soil fertilizing. Topics include liming, fertilization, management, and plant nutrients. Upon completion, students should be able to give nutrient and liming recommendations for soils. (Sp.)
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