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Course Criteria
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3.00 Credits
fall/spring Students acquire basic familiarity with processing accounting transactions for service and merchandise businesses, including cash receipts and accounts payable; cash payments and accounts payable; and payroll. Students prepare and analyze financial statements and develop an understanding of inventory valuation, depreciation of plant assets, and generally accepted accounting principles. 3 hours of lecture per week. Prerequisite: None.
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4.00 Credits
This course provides an in-depth examination of accounting theory for assets, liabilities, and stockholders' equity, essential for the understanding and analysis of financial statements. The accounting cycle is reviewed and other topics include temporary investments, receivables, inventories, and fixed and intangible assets. 4 hours of lecture per week. Prerequisite: ACC-2121.
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4.00 Credits
This is a continuation of Intermediate Accounting I. Emphasis is placed on problem solving and topics covered include long-term investments, liabilities, matching revenue and expenses for the determination of net income, income taxes, non-operational revenue, and financial statement analysis. 4 hours of lecture per week. Prerequisite: ACC-2201.
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2.00 Credits
This course is designed to facilitate a successful transition to college and focuses on four primary areas: orientation to the College and academic programs; development of basic agricultural skills; interpersonal development; and an introduction to agriculturerelated careers. In an informal laboratory, students will be exposed to the practical skills necessary to succeed within the agricultural curriculum under the supervision of experienced farm staff. Students will be introduced to student rights & responsibilities, how to interact with faculty and classmates, Agri-careers, time management, and how to enhance academic performance. 1 hour of lecture, 2 hours of laboratory per week, plus one week of milking experience. Prerequisite: None.
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1.00 Credits
This is a continuation of AG 1011 in which the student must select an area for independent study through a work experience project. Students work closely with the farm staff to complete their selected topics during the semester. 2 hours of laboratory per week, plus one week of required milking experience. Prerequisite: None
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3.00 Credits
Students are expected to develop knowledge of the anatomy and physiology of the male and female reproductive systems and the estrous cycle in farm animals. The course includes an understanding of simple Mendelian and quantitative genetic principles. Students are expected to develop sound breeding and selection systems. 3 hours of lecture per week. Prerequisite: None.
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3.00 Credits
A study and discussion of livestock applicable to the New England dairy and agricultural industry. Emphasis is devoted to dairy cattle, but beef cattle, sheep, and horses are also covered. Breeding, feeding, and management topics are presented in a technical and practical manner. 3 hours lecture per week. Prerequisite: None.
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3.00 Credits
This course concentrates on the profitable care and management of a dairy herd. Detailed practices essential to operating a modern, efficient dairy herd are presented in lecture. These principles are reinforced in laboratory experiences that utilize the College herd. Various field trips are planned to complement what is taught in lecture and lab. Active student participation is expected. Dairy Herd Management I deals with record keeping and the development and implementation of breeding and feeding programs that will accomplish a desired set of goals. Students also learn how to manage the reproductive performance of the herd as well as how to raise quality herd replacements. 2 hours of lecture, 2 hours of laboratory per week. Prerequisite: Sophomore standing or instructor permission.
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3.00 Credits
A continuation of Dairy Herd Management I, this course emphasizes proper milking management and herd health programs. Subtopics include sire selection, culling, milking management, and herdsmanship. As a final project, students conduct a mock cattle sale. 2 hours of lecture, 2 hours of laboratory per week. Prerequisite: AGR-2012 or instructor permission.
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2.00 Credits
Farmstead planning and basic structural concepts for farm buildings are emphasized. Subtopics include construction materials and methods, environmental issues, waste management, feeding systems, and housing systems. 2 hours of lecture per week. Prerequisite: None.
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