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Course Criteria
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3.00 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 Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing (5203015104)
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3.00 Credits
Continuation of ACCT 2301 The course includes accounting for partnerships and corporations, cost accounting, decision-making, and statements and analysis Prerequisite: ACCT 2301 (5203015104)
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3.00 Credits
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
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3.00 Credits
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
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3.00 Credits
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 data base package/program This is a sophomore-level course Prerequisite: ACNT 1303 or ACCT 2301
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3.00 Credits
A study of payroll procedures taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment Prerequisite: ACNT 1303 or ACCT 2301 or instructor permission
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3.00 Credits
A study of laws currently implemented by the IRS, proving a working knowledge of preparing taxes for the individual Prerequisite: ACNT 1303 or ACCT 2301 or instructor permission
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3.00 Credits
A work-based learning experience that enables the student to apply specialized occupational theory, skills, and concepts A learning plan is developed by the college and the employer Prerequisite: This is a capstone course and should be taken in the student's last semester
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3.00 Credits
An overview of the beef cattle industry Topics include the organization and operation of beef cattle enterprises, selection breeding, reproduction, health, nutrition, management, and marketing
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3.00 Credits
An overview of the swine industry Topics include the organization and operation of swine enterprises, selection, breeding, reproduction, health, nutrition management, and marketing of swine and their products
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