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Course Criteria
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3.00 Credits
3 semester hours Prerequisite: ACCT 390 This course presents accounting as a management tool in the decision-making process. Budgeting, break-even analysis, and differential cost analysis.
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3.00 Credits
3 semester hours Prerequisites: ACCT 331 and 390 This course offers study of accounting treatments for business combination, consolidated financial statements, partnerships, and fiduciary accounting.
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3.00 Credits
3 semester hours Prerequisite: ACCT 480 This course presents an introduction to auditing and other assurance services for students who have not had significant experience in providing such services. The primary emphasis is on the author's decisionmaking process, determining the nature and amount of evidence that must be accumulated after considering the unique circumstances of each engagement. Topic coverage includes professional ethics, legal liability, the elements of the audit process, and application of that process to various accounting cycles. 65
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3.00 Credits
3 semester hours Prerequisites: ACCT 331 and 391 This is a capstone course in the managerial accounting concentration. The class will examine situations where the accountant, examining the available financial information, must provide management with an approximate analysis and options for action. Students will have the opportunity to apply technical knowledge from prior accounting courses.
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3.00 Credits
3 semester hours This will be a capstone course for the financial accounting concentration. The study of international accounting standards and their impact on financial reporting will be examined. The course will cover corporate governance, the impact of Sarbanes-Oxley and decision making based on a sound ethical foundation.
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6.00 - 12.00 Credits
6 to 12 semester hours Prerequisite: junior or senior standing A one-semester work experience with a cooperating business firm supervised by the accounting faculty. Details available from the program director, the business intern adviser, or the Office of Professional Experience Programs.
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3.00 Credits
3 semester hours This course is designed to introduce students to the various species of domestic livestock to develop a deeper appreciation of the animal agriculture industry and the animal sciences. Topics include animal anatomy and physiology, breeding and genetics, nutrition, general management practices, and other subjects of special interest.
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2.00 Credits
2 semester hours This course covers fundamental principles of handling, restraint, and veterinary medical techniques pertaining to horses. Coverage of equine breeds, aging of horses via dental exams, and other "hands-on" demonstrations will be among the topics covered. Students may not take this course for audit.
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2.00 Credits
2 semester hours Prerequisite: minimum 3.0 GPA or permission of the instructor This course is a continuation of ANSC 133 with emphasis on beef and dairy cattle, swine, sheep, and goats. Additional topics include neonatal care and management, live animal evaluation, and other related subjects. Field trip(s). Students may not take this course for audit.
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3.00 Credits
3 semester hours This course provides comprehensive coverage of the basic principles and applied aspects of general livestock feeding and nutrition. Topics include digestive anatomy and physiology, nutrient utilization and requirements of farm livestock, types and characteristics of feeds used in livestock rations, techniques in ration formulation, feeding programs, and recommendations for each of the major species of farm livestock.
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