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Course Criteria
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3.00 Credits
An introduction of accounting including concepts, systems, the accounting cycle, recording and reporting of business transactions; income measurement and asset evaluation; sole proprietorship through corporation accounting; analysis and use of financial statements. Three class hours per week. Credit: Three semester hours.
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3.00 Credits
A continuation of 2301. Introduction to managerial and cost accounting. Use of budgets, cost accumulation and control techniques and methods of measuring performances. Prerequisite: ACCT 2301. Three class hours per week. Credit: Three semester hours.
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3.00 Credits
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle, preparing financial statements, bank reconciliations, and payroll. Course objectives: Define accounting terminology; analyze and record business transactions in a manual and computerized environment; complete the accounting cycle; prepare financial statements; and apply accounting concepts related to cash and payroll. Prerequisite: Appropriate scores on the reading and math portions of the THEA test or alternate test OR completion of the math, reading, and study skills developmental course sequences. Three class hours per week. Credit: Three semester hours.
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3.00 Credits
A study utilizing the computer to develop and maintain accounting record keeping systems, make management decisions, and process common business applications with emphasis on use of a spreadsheet and/or data base package/ program. Course objectives: Utilize software (i.e., general ledger, spreadsheet, database) for accounting and business applications; select appropriate software to complete a task; complete a comprehensive project that entails the major course competencies and outcomes; and analyze a relevant topic with a written and oral presentation. Prerequisite: ACNT 1303. Three class hours per week. Credit: Three semester hours.
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3.00 Credits
Topics address recently identified current events, skills, knowledge, and/or attitudes and behaviors pertinent to the technology or occupation and relevant to the professional development of the student. Course objectives: Determined by local occupational need and business and industry trends. Three class hours per week. Credit: Three semester hours.
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3.00 Credits
Selection, evaluation, and classification of livestock and livestock products. May be repeated for credit. Prerequisite: Permission of the instructor. One class hour and four laboratory hours. Credit: One semester hour.
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1.00 Credits
Provides an overview of world agriculture, nature of the agriculture industry and resource conservation. Provides insight regarding departmental and college programs, career opportunities in agriculture, natural resources and instruction concerning academic skills. One class hour per week. Credit: One semester hour.
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3.00 Credits
The scientific approach to major food and fiber crops of the world is studied, emphasizing origin, history, classification, distribution, climatic, cultural and soil requirements, improvement and seed technology. Food production as a source to feed an ever increasing population is emphasized. Two class hours and two laboratory hours per week. Credit: Three semester hours.
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3.00 Credits
Dairying in its relation to agriculture and community development; dairy breeds, standards for selection and culling, herd replacements, feeding, management, and health maintenance; the production and handling of clean milk on the farm; physiology of milk secretion; properties of milk; tests for composition of milk. Two class hours and two laboratory hours per week. Credit: Three semester hours.
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3.00 Credits
The basic principles involved in structure, growth and development of horticultural plants; control of environment and plant growth with consideration of biological competition and progressive improvements of crops; principles of propagation and greenhouse production. Three class hours per week. Credit: Three semester hours.
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