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Course Criteria
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4.00 Credits
An introduction to financial statements, their preparation, and their use by outsiders in the decision-making process. Topics include the accounting cycle; concepts and principles used in recording assets, liabilities, stockholders' equity, revenues and expenses; and internal controls. (Lab fee)(5203015104)
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4.00 Credits
Prerequisite: ACCT 2401. Accounting concepts and methods used in managerial planning, control and decision making. Topics include budgeting, various costing techniques, statement analysis, cash flows, responsibility accounting, capital budgeting, pricing and cost-volume profit analysis. (Lab fee)(5203015104)
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4.00 Credits
A study of analyzing, classifying and recording business transactions in a manual and in a computerized environment. Emphasis is placed on understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payroll. The student will define accounting terminology; analyze and record business transactions in a manual and in a computerized environment; complete the accounting cycle; prepare financial statements; and apply accounting concepts related to cash and payroll. (Lab fee)(5203020000)
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4.00 Credits
Prerequisite: ACNT 1403 with a grade of "C" or better or approval of instructor.A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment and valuation of inventories in a manual and in a computerized environment. The student will define related accounting terminology; analyze and record business transactions for a merchandising operation in a manual and computerized environment; calculate interest and apply valuation methods for receivables and payables; and utilize various inventory and depreciation valuation methods. (Lab fee)(5203020000)
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3.00 Credits
A comprehensive study of communication skills for business and industry, including techniques in reading, writing, listening and speaking. Emphasis on clear, concise written and spoken communication in terms of business letter, memos and reports, as well as oral presentations. Topics include counseling techniques such as intake interviewing, relationship building, problem identification and resolution. Emphasis on importance of effective oral communications. (0301010000)
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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. (0101035201)
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3.00 Credits
Principles and practices in the development, production and management of field crops including plant breeding, plant diseases, soils, insect control and weed control. (0111025101)
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3.00 Credits
Use of computers in agricultural applications. Introduction to programming languages, word processing, electronic spreadsheets and agricultural software. (0101015101)
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3.00 Credits
Structure and growth of horticultural plants, selection, propagation, fertilization, care, harvesting of fruits, nuts, and vegetables together with the care and use of ornamentals in home landscape. (0106015101)
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3.00 Credits
Livestock and livestock industry, reproduction, nutrition, management and marketing of beef cattle, horses, swine and sheep; with labs that include breeds, market classes and judging. (0109015101)
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