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Course Criteria
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0.00 - 55.00 Credits
This course provides the student with an introductory level understanding of the fundamentals of bookkeeping and accounting. The student is provided the procedures for completing the accounting cycle for both a service entity and a merchandising entity within a single proprietorship. Tech Prep credit available. (Formerly BUS 105) (F, W, S)
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0.00 - 55.00 Credits
Prerequisite: ACCT 105 highly recommended An introduction to the steps in the accounting cycle; accounting for merchandise; the adjusting process-deferrals and accruals; financial statements; cash transactions; receivables, inventories and internal controls. This course is the first in a three-course series designed for all accounting and business majors. (Formerly BUS 251) (F,W) SE
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0.00 - 55.00 Credits
Prerequisite: ACCT& 201 An introduction to the accounting for fixed assets and depreciation, intangible assets, current liabilities, corporations, partnerships, long-term liabilities, statement of cash flows, and financial statement analysis. This course is the second in a threecourse series designed for all accounting and business majors. (Formerly BUS 252) (W, S) SE
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0.00 - 55.00 Credits
Prerequisite: ACCT& 202 An introduction to managerial accounting concepts and principles, job order and process cost systems, cost-volume-profit analysis, budgeting, variances and standard costs, performance analysis for decentralized operations; differential analysis; product pricing; and capital investment analysis. This course is the third in a three-course series designed for all accounting and business majors. (Formerly BUS 253) (S, Su) SE
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0.00 - 22.00 Credits
Prerequisite: To enhance the learning experience, it is recommended that the student complete ACCT& 201 or have prior experience in business or accounting. This course offers an introduction to the proper calculation, payment, and reporting of payroll taxes incurred by businesses. The preparation of required tax returns and the various reporting periods to government agencies will also be discussed. This course is designed for the student with little or no prior experience in payroll taxes. (Formerly BUS 233) (S)
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3.00 Credits
Prerequisite: ACCT& 202 A presentation of Windows based accounting techniques used in a service business and a merchandising business. Also presented is the proper use of a voucher system, departmental accounting, partnership accounting, corporate accounting, financial statement analysis, fixed assets, inventory, payroll, and accounting system setup. (Formerly BUS 260) (S)
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0.00 - 11.00 Credits
Prerequisite: To enhance the learning experience, it is recommended that the student complete ACCT& 201 OR have prior experience in business or accounting. This course offers an introduction to Peachtree Accounting?, one of the accounting software packages for small businesses. Basic functions and capabilities of the software will be reviewed in a hands-on environment. This course is designed for the student with little or no prior experience with Peachtree Accounting?. (Formerly BUS 261)
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1.00 Credits
Prerequisite: To enhance the learning experience, it is recommended that the student complete BUS251 OR have prior experience in business or accounting. This course offers an introduction to QuickBooks?, the nation's leading accounting software package for small businesses. Basic functions and capabilities of the software will be reviewed in a hands-on environment. This course is designed for the student with little or no prior experience with QuickBooks?. (Formerly BUS 262)
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11.00 Credits
Aviation Emergency Preparedness and Response is intended for private and commercial pilots; introduces emergency preparedness, survival, and rescue procedures common to general aviation. Introduces the systems of complex aircraft: fuel, hydraulic, brake, control, ignition, and electrical systems; covers nomenclature, preventive maintenance, engines, propellers and related publications. (S)
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0.00 - 55.00 Credits
This course is an introductory survey of today's agriculture with special emphasis placed on agriculture in the Columbia Basin. Topics will include agronomy & soils, agri-business, animal science, environmental science, and technology management. Principles related to agricultural safety and leadership will be emphasized in conjunction with all topics. Tech Prep credit available. Offered variable quarters.
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