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ACC 101: Financial Accounting
3.00 Credits
Paul Smiths College of Arts and Science
3 Credit Hours Fall/Spring Sems. Students utilize the rules of debits/credits in preparing the step-by-step process incorporated in a full accounting cycle. Analysis and preparation of basic financial statements are included. Students will be able to complete an in-depth accounting of certain assets and liabilities. (3 hours lecture).
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ACC 101 - Financial Accounting
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ACC 102: Managerial Accounting
3.00 Credits
Paul Smiths College of Arts and Science
3 Credit Hours Spring Sem. Study of the principles of financial accounting begun in Financial Accounting (ACC 101) is continued, including in-depth studies of cash flows, international accounting practices, and corporate structure. A foundation of managerial accounting is presented, including standard costing, budgeting, profit planning, break-even analysis, and responsibility accounting in decision-making situations. (3 hours lecture). Prerequisite: Financial Accounting (ACC 101).
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ACC 102 - Managerial Accounting
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ACC 201: Small Business Accounting
3.00 Credits
Paul Smiths College of Arts and Science
3 Credit Hours d.b.a. This course will familiarize students with accounting principles and practices applicable to small business organizations. Various business models will be explored. Students will analyze and maintain financial information using small business accounting software and assess the financial implications of small business decision-making.(3 hours lecture). Prerequisite: Financial Accounting (ACC 101).
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ACC 201 - Small Business Accounting
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BAK 101: Principles of Baking
2.00 Credits
Paul Smiths College of Arts and Science
2 Credit Hours Fall Sem. This course introduces the students to the foundations of baking. Topics covered include weights and measures, formula conversion, scaling, basic baking chemistry, mixing techniques, yeast breads, quick breads, short doughs, cookie doughs, and basic cakes.
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BAK 101 - Principles of Baking
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BAK 102: Baking Block One
3.00 Credits
Paul Smiths College of Arts and Science
3 Credit Hours Fall Sem. Baking students will be introduced to quantity production of a variety of baked goods found in a retail bakery operation. Students will begin to develop an understanding of how a retail bakery works by rotating through various positions during production. Under supervision, students will produce products for their retail bakery outlet, the foodservice on campus, and a limited number of wholesale accounts. Students will be introduced to various equipment and tools specific to a retail bakery, restaurant bakery and/or small hotel bakery operation. Students will learn the use of a beam balance and platform-type scale. Students will observe demonstrations in basic cake decorating and simple ways of finishing products for a retail operation. They will be taught various production methods used for cakes, quick breads, yeast breads, rolls, sweet dough and Danish production.
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BAK 102 - Baking Block One
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BAK 103: Pastry Block Two
3.00 Credits
Paul Smiths College of Arts and Science
3 Credit Hours Fall Sem. Students will be introduced to artisan bread production and a more advanced variety of pastries. In this hands-on unit, the students will develop a proficiency in working with puff pastry, pate a choux, tarts, cake decorating, icings, fillings and simple cold desserts. Prerequisite: Baking Block One (BAK 102).
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BAK 103 - Pastry Block Two
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BAK 104: Baking Block Three
3.00 Credits
Paul Smiths College of Arts and Science
3 Credit Hours Spring Sem. In this production lab, students will use the knowledge and skills learned in Principles of Restaurant Desserts (BAK 140) to raise their level of proficiency in working with pastry basics, tarts and flans, specialty cakes and gateaux, Bavarians and mousses, basic sugar work and decorative work with chocolate. Prerequisites: Baking Block One (BAK 102) and Pastry Block Two (BAK 103).
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BAK 104 - Baking Block Three
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BAK 105: Baking Block Four
3.00 Credits
Paul Smiths College of Arts and Science
3 Credit Hours Spring Sem. In this production lab, students will show a more advanced variety of cakes and pastries, that include work with mousse, Bavarians, hippen and tuile cookies, as well as sugar and chocolate work, truffles and molding chocolates. Prerequisite: Baking Block Three (BAK 104).
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BAK 105 - Baking Block Four
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BAK 121: Retail Operations Management
2.00 Credits
Paul Smiths College of Arts and Science
2 Credit Hours Fall/Spring Sems. This course focuses on the advertising and merchandising of a retail bakery and the baked goods produced. Students will learn the formula costing of bakery products produced, sales and merchandising, inventory and ordering skills, coffee brewing, costing of beverages sold and measurement of customer satisfaction.
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BAK 121 - Retail Operations Management
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BAK 130: Bakery/Café Facilities Operations
1.00 Credits
Paul Smiths College of Arts and Science
1 Credit Hour Spring Sem. This course will provide a student with an understanding of the knowledge and skills required for the successful operation of a retail bakery/café. The major project for this course is the design of a footprint for a retail bakery/café to include the development of a business plan, a sales plan and an operational budget. Prerequisite: Retail Operations Management (BAK 121).
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BAK 130 - Bakery/Café Facilities Operations
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