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Course Criteria
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3.00 Credits
3 SP BLAW 302, senior standing. An examination of the rules of contract, tort, property, and other laws of practical concern to agricultural business operations. Emphasis will be on applications relevant to the California farm sector and will focus on business organization, finance, estate planning, and the evolution of California law on land and water use, labor relations, and environmental protection.
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3.00 Credits
3 FA ABUS 101. Principles and techniques of farm and ranch appraisal. Valuation of farm and rural resources.
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3.00 Credits
3 SP ABUS 101 and ABUS 261. Financing of agricultural enterprises. Principles, methods, and institutions involved in financing farming enterprises and related agricultural industries. Coordinated financial statements. Capital budgeting.
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3.00 Credits
3 SP Study of risk management strategies in agriculture, including workplace safety, rules, and regulations. Equipment selection, maintenance, trends, and economics. Determining equipment requirements and costs. Systems for recording parts, services, and maintenance.
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1.00 - 3.00 Credits
1 INQ This course is for special topics offered for 1.0-3.0 units repectively. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered.
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6.00 Credits
6 FS Faculty permission. An intensive 6-unit, one-year investigation of a research topic in agricultural business. See College office for details. Open to students with at least a 3.0 GPA in the major. Course consists of a faculty-supervised research project, a thesis, and a public presentation.
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3.00 Credits
3 FS A study of financial reports, their construction and use. Procedures are introduced to the extent necessary to illustrate basic concepts. Designed to meet the needs of prospective accounting majors, students of business administration, and students seeking a general education.
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3.00 Credits
3 FS ACCT 201 (or ABUS 261 for ABUS majors only). The application of appropriate techniques and concepts in processing historical and projected economic data to assist managerial planning, controlling, and decision-making. Selected topics include cost concepts, product costing, cost behavior, budgeting, standard cost analysis, relevant cost analysis, and contribution margin.
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3.00 Credits
3 FS ACCT 202; BADM 103 or MATH 105. Cost concepts, determination, control, and analysis. The emphasis is on communicating cost data for decision-making. Topics include cost behavior and estimation, direct costing, capital budgeting, inventory control, and the new manufacturing environment.
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3.00 Credits
3 FS Concurrent enrollment in or prior completion of ACCT 202 and BSIS 301 or MINS 301. Analysis and evaluation of existing manual and computer-based accounting systems. Application of systems analysis and design techniques to case studies and actual organizational systems. Design of input edits and audit trial outputs as integral system components.
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