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For students continuing their accounting/ business education or who want more knowledge in computerized accounting applications.

Prerequisites: ACT 110 Introduction to relevant costs for decision making, controlling, contribution approach to decision-making, and absorption costing versus direct costing effect on income.

Effects on agriculture by money and banking systems, monetary and fiscal policies, government policies and international trade.

Introduction to industries and careers that support agriculture.

Prerequisites: ACT 110 Fundamentals of federal income taxation with emphasis on individuals.

Topics include determination of income, exclusions, exemptions, personal and business deductions, credits, accounting methods, and capital gains and losses. Focus on accountant as information gatherer and interpreter.

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Some assignments made using general ledger accounting software.

Recognition and measurement of current assets including cash and inventories are covered.

Includes comprehensive study of financial statements. Prerequisites: ACT 210 Continuation of accounting theory.

Emphasis on Global Positioning Systems (GPS), Geographic Information Systems (GIS), remote sensing, data acquisition, mapping, variable rate applications and economics of precision agriculture technologies.

Includes a fundamental understanding of precision agriculture; identification and use appropriate hardware and software tools; experience in developing and interpreting prescription maps; effectively use data in management decisions; and understanding of precision agriculture applications in other countries.