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Course Criteria
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3.00 Credits
(O) *COURSE DATA: CREDITS: 3 LECTURE: 3 LAB: 0 REPEAT: 0 Studies income taxation with the primary emphasis on individual taxation. Some coverage of corporate and partnership taxation is made. Topics studied are gross income, including business and investment income, deductions, and credits. The course is designed for accounting and business students and for the general public interested in studying taxation.
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4.00 Credits
(T) *COURSE DATA: CREDITS: 4 LECTURE: 4 LAB: 0 REPEAT: 2 PREREQUISITE: ACCT 105 or consent of instructor Provides an introduction to corporate accounting and reporting issues as they relate to investors, creditors, and managers. Theoretical and practical issues related to accounting for cash equivalents, receivables, inventory, liabilities, non-current assets, common and preferred stock, bonds, investments, and financial statement analysis. A maximum of twelve (12) credit hours may be earned in this course. IAI Code: BUS 903
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4.00 Credits
(T) *COURSE DATA: CREDITS: 4 LECTURE: 4 LAB: 0 REPEAT: 2 PREREQUISITE: ACCT 213 Provides an introduction to the use of accounting information in planning, directing, and controlling business operations. Theoretical and practical issues related to accounting for modern manufacturing operations, costing inventories, preparing budgets and performance reports, and utilizing decision-making techniques. A maximum of twelve (12) credit hours may be earned in this course. IAI Code: BUS 904
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2.00 Credits
(O) *COURSE DATA: CREDITS: 2 LECTURE: 2 LAB: 0 REPEAT: 2 PREREQUISITE: ACCT 120 Provides advanced training with the QuickBooks accounting program. Includes payroll functions, invoice customization, budgets, class tracking, time tracking, customizing reports, and importing/exporting data.
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3.00 Credits
(O) *COURSE DATA: CREDITS: 4V LECTURE: 4 LAB: 0 REPEAT: 0 PREREQUISITE: AGOC 124 or consent of instructor. Applies economic principles to the organization and operation of farms, complete and partial budgeting, crops and livestock decision-making methods, machinery decisions, farm financial management and decisions related to farm leases.
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3.00 Credits
(O) *COURSE DATA: CREDITS: 3 LECTURE: 3 LAB: 0 REPEAT: 0 Considers the basic economic principles of agricultural firms, such as production principles, profit maximization, supply and demand, characteristics of farms and farm production, the role of our natural resources, and current problems in agriculture.
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2.00 Credits
(O) *COURSE DATA: CREDITS: 2 LECTURE: 2 LAB: 0 REPEAT: 0 Studies legume and grass crops as they are used for hay, silage, and pasture. Seed establishment, weed control, disease, insects, fertility, harvesting, and usage will be covered.
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3.00 Credits
(O) *COURSE DATA: CREDITS: 3V LECTURE: 3 LAB: 0 REPEAT: 0 Covers how grain dries, the effect of drying on quality, dryers and drying methods, designing and sizing systems, materials flow, storage problems, and control and safety of systems.
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3.00 Credits
(O) *COURSE DATA: CREDITS: 3V LECTURE: 3 LAB: 0 REPEAT: 0 Covers the design of beef, dairy, and swine facilities including ventilation, insulation, environment, space and scheduling, feed movement, and methods of waste storage and disposal consistent with environmental standards.
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2.00 Credits
(O) *COURSE DATA: CREDITS: 2 LECTURE: 1 LAB: 2 REPEAT: 0 Presents the basic criteria necessary in evaluating livestock animals and provides the opportunity to gain actual evaluation experiences with live animals. The course will include the preparation and the oral delivery of placement evaluations.
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