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Course Criteria
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3.00 Credits
(3 Hours) Prerequisite: AB 108 Principles of Animal Science Allows the individual to develop, create, and employ general concepts in the design of an effective flock or herd health program. Major emphasis is placed on the practice of effective sanitation, disease identification, and various methods of effective chemotherapy.
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3.00 Credits
(3 Hours) Emphasizes the start up dialogue, and the care and mainte- nance of software and hardware. Application of various MS/ DOS language agricultural software is encouraged. Designed for the individual who has had some-to-limited experience with microcomputers.
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3.00 Credits
(3 Hours) Prerequisite: AB 202 Ag Economics I Covers principles of financial management of farms, ranches, livestock operations, and other agribusiness; financial state- ment analysis, investment analysis, firm growth, risk manage- ment, cost of capital, income taxes, business organization, estate planning, legal aspects of borrowing, and sources and terms of agricultural loans.
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1.00 Credits
(1 Hour) Prerequisite: AB 227 Agriculture Microcomputers I Provides the individual with a practical working knowledge of spreadsheets, their design and operation, and how to develop an example of one used in the farm business. Applications would include the following: cash-flow statements, enterprise budgets, genetic predictions in cattle, swine, or sheep, and other similar operations. This course is designed for the individual who has had some previous knowledge of general microcomputer terms, operation, and applications.
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1.00 Credits
(1 Hour) Provides opportunities for individuals to engage in advanced, specific projects in the discipline. The independent project must be of sufficient intensity to warrant the awarding of credit. In general, an individual, in cooperation with the instructor, must work out a detailed plan of study complete with resources to be consulted and an evaluation of the project.
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3.00 Credits
(O) *COURSE DATA: CREDITS: 3V LECTURE: 3 LAB: 0 REPEAT: 0 Introduces the beginning accounting student to the fundamentals of the record-keeping area of accounting. Proper methods for keeping records, posting and preparing trial balances, and statements will be included.
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3.00 Credits
(T) *COURSE DATA: CREDITS: 3 LECTURE: 3 LAB: 0 REPEAT: 2 Introduces students to basic accounting principles and procedures as they are applied to accounting for service and merchandising businesses. Includes the recording of transactions in general and special journals, the posting process, adjusting and closing entries, and the preparation of accounting worksheets and financial statements. A maximum of nine (9) credit hours may be earned in this course.
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3.00 Credits
(O) *COURSE DATA: CREDITS: 2V LECTURE: 2 LAB: 0 REPEAT: 2 PREREQUISITE: ACCT 101 or concurrent enrollment in ACCT 105 or 213, or consent of instructor Introduces the student to microcomputer accounting systems, including general ledger, accounts payable, accounts receivable, payroll, inventory, and asset depreciation applications. Provides for hands-on experience with an accounting system software package. A maximum of six (6) credit hours may be earned in this course.
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2.00 Credits
(O) *COURSE DATA: CREDITS: 2 LECTURE: 2 LAB: 0 REPEAT: 1 Introduces the student to the principles of payroll administration. Among the topics covered are gross pay determination; Social Security and income tax withholding; employee deductions and benefits; federal and state laws affecting payroll administration; deposit rules for forms 941, 940, and 8109; and preparing W-2 and W-3 forms. A maximum of four (4) credit hours may be earned in this course.
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2.00 Credits
(O) *COURSE DATA: CREDITS: 2 LECTURE: 2 LAB: 0 REPEAT: 2 Provides students with introductory hands-on training with the QuickBooks accounting program. Includes company setup, entering payables and receivables, recording checks and deposits, preparing bank reconciliations, entering/adjusting and closing entries, customizing and printing financial statements and other reports for internal management control.
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