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Course Criteria
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4.00 Credits
Credit Hours: 4 Description: Focuses on the theoretical and practical aspects of accounting for long term liabilities, stockholders' equity, investments, pensions and leases. Includes income tax allocation, financial statement analysis, cash flow statements and accounting methods changes. PreRequisite: ACC 211
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3.00 Credits
Credit Hours: 3 Description: Introduces World Wide Web (WWW) based accounting terminology, accounting transactions, credit card accounting, inventory, purchasing, auditing and billing. PreRequisite: MAT 107 or equivalent skills. CoRequisite: ACC 121
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3.00 Credits
Credit Hours: 3 Description: Introduces a microcomputer package, such as Quick Books, or similar accounting application, for use in a small business. Focuses on installation, starting the application and converting a manual accounting system to an electric system. Includes an easy to use bookkeeping system that incorporates all daily transactions and summarizes records in reports for a complete financial picture. Requisite: ACC 122 or equivalent with minimum grade of C
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3.00 Credits
Credit Hours: 3 Description: Integrates accounting principles and practices with a computerized accounting package such as Peachtree, DacEasy, Quick- Books, or other professional package. Emphasizes computerized functions of the general ledger and integrated accounts payable, accounts receivable, invoicing and payroll systems. PreRequisite: ACC 121 or ACH 101
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3.00 Credits
Credit Hours: 3 Description: Focuses on practical uses of accounts and records with emphasis on accounting principles and analysis of the agricultural business.
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3.00 Credits
Credit Hours: 3 Description: Emphasizes the planning and development of record keeping systems, the interpreting and analyzing of agricultural business records, balance sheets, cash flows, and income statements with the aid of a computer.
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3.00 Credits
Credit Hours: 3 Description: Provides the student with basic management principles and practical experience in applying principles of economics, business, marketing, and finance to the management of an agribusiness operation.
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1.00 Credits
Credit Hours: 1.0 Description: Provides the student with information necessary for employment and for developing job search skills by offering instruction in writing resumes and cover letters, filling out job applications and developing interviewing skills.
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3.00 Credits
Credit Hours: 3 Description: Focuses on economic principles as applied to agriculture through price discovery with producer supply and consumer demand, governmental policies, rural development, and resource management.
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3.00 Credits
Credit Hours: 3 Description: Emphasizes principles of finance and their application to agriculture and agribusiness, including the time value of money, net present value analysis, interest, credit lending institutions, financial statements and financial ratios.
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