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| Agricultural Accounting | |||
| AG ACCOUNTING | |||
| CLASS CODE: | AGBUS 102 | CREDITS: 3 | |
| DIVISION: | AGRICULTURAL AND LIFE SCIENCES | ||
| DEPARTMENT: | AGRICULTURE BUSINESS SCIENCE & TECHNOLOGY | ||
| GENERAL EDUCATION: | This course does not fulfill a General Education requirement. | ||
| DESCRIPTION: | Introductory course in accounting with an Agribusiness perspective, using double entry concept. Compositin of balance sheet, income statements, journals and payroll; Computer accounting applications. | ||
| TAUGHT: | Fall, Winter, Summer | ||
| CONTENT AND TOPICS: | * Double entry concepts. * Composition of balance sheet * Income statements, journals and payroll. * Computer accounting applications. |
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| GOALS AND OBJECTIVES: | 1. Understand the components of the accounting cycle and how to analyze, classify, record, summarize, and interpret transactions and financial statements. 2. Apply knowledge of accounting terms concepts and procedures including double entry accounting in an agriculture business setting. 3. Develop basic accounting reports such as balance sheets, income statements, etc. 4. Prepare for more advanced studies in accounting. 5. Demonstrate ability to journalize and post financial trasactions. 6. Use computerized accounting to successfully complete the accounting cycle in that evironment. 7. Analyze and apply information presented in basic financial statements. 8. Apply knowledge of basic accounting ratios in making management decisions. |
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| REQUIREMENTS: | Calculator. Ruler. Computer diskette. Pencil & eraser Lots of patience! |
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| PREREQUISITES: | |||
| OTHER: | |||
| EFFECTIVE DATE: | August 2001 | ||