DCB catalog 2020-22

Course Descriptions 115 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. AGRICULTURAL ECONOMICS (AGEC) AGEC 141 Intro to Agriculture Business (3CR) Fall; Pre: None This course is an introductory course dealing with the economic importance of the agribusiness community and the potential for employment with the agribusiness industry. 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 Intro 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 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 Agricultural Finance (3CR) Spring; Pre: None Introduction to agricultural finance provides background in farm and agribusiness credit use and evaluation. Discussion of specific financial conditions on farms and in agribusiness. Topics include financial statement preparation and analysis, capital structure (debt and equity), investment analysis, time value of money, interest rates, and credit markets and suppliers. AGEC 250 Agribusiness Sales (3CR) Fall; Pre: None