DCB catalog 2022-24

92 Course Descriptions ACCT 200 Elements of Accounting I (3CR) Fall; Pre: None Basic principles of the complete accounting cycle with emphasis on current assets, property, plant and equipment, and current liabilities. Includes lab work using a computerized accounting system. ACCT 201 Elements of Accounting II (3CR) Spring; Pre: ACCT 200 A continuation of ACCT 200 with emphasis on partnerships, corporations, and management accounting. Includes lab work using a computerized accounting system. ACCT 212 Payroll Accounting (3CR) Fall; Pre/Co: ACCT 200 Introduction to the study of payroll, property, and sales taxes. ACCT 215 Business in the Legal Environment (3CR) Fall, Spring; Pre: None The legal environment of business, governmental regulation, contracts, and property. ACCT 260 Accounting Information Systems (2CR) Spring; Pre: ACCT 200 Accounting software will be used to study the processes and procedures by which an organization’s financial information is accumulated, classified, processed, analyzed, and communicated. Topics include business cycles, controls, integrated accounting software, and spreadsheets. ACCT 294 Independent Study: Certified Bookkeeper Professional Exam Prep (3CR) Fall, Spring; Pre: ACCT 200 This is an individualized study and review of bookkeeping and accounting functions in preparation for the Certified Bookkeeper Examination. Special prepaid testing fees may be required. Study topics include adjusting entries, bank reconciliations, payroll functions and reports, depreciation, and merchandising transactions. AGRICULTURE (AGRI) AGRI 150 Agriculture Orientation (2CR) Fall; Pre: None Seminar class that will discuss opportunities and issues in agriculture. AGRI 255 Entrepreneurship in Agriculture (3CR) Fall; Pre: None Develop skills and knowledge needed to analyze business opportunities in agriculture. AGRICULTURAL ECONOMICS (AGEC) AGEC 141 Introduction to Agribusiness Management (3CR) Fall; Pre: None This is an introductory course dealing with the economic importance of the agribusiness community and the potential for employment in the agricultural sector. Topics include marketing, production, risk, financial management, and human resource management in agribusiness firms. Particular attention is given to the application of economic principles to the management of marketing and farm supply firms. AGEC 240 Holistic Management (2CR) Spring; Pre: None Comparison of scientific and holistic though models as applied to personal organizational and biological problem solving and goal setting. AGEC 242 Introduction to Agricultural Management (3CR) Fall; Pre: None Economic and managerial concepts related to farm or agribusiness production process, development of cost data, enterprise analysis, organization, and management of production inputs. AGEC 244 Introduction to Agricultural Marketing (3CR) Spring; Pre: None Study of the agricultural marketing system to include cash marketing, commodity futures trading, branded products merchandising, and the interrelationship of the government and international trade. AGEC 246 Introduction to Agricultural Finance (3CR) Spring; Pre: None