2001-2003 Catalog - University of Arkansas at Monticello

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122 Arkansas-Monticello Course Descriptions Index To Course Descriptions ACCT Courses (Accounting) ........................... 122 AGEC Courses (Agricultural Economics) ........ 124 AGEN Courses (Agricultural Engineering) ...... 125 AGRI Courses (Agriculture) ............................ 125 AGRO Courses (Agronomy) ............................ 125 ANSC Courses (Animal Science) ..................... 126 ANTH Courses (Anthropology) ...................... 127 ART Courses (ART) ........................................ 127 ASTR Courses (Astronomy) ............................ 129 A T Courses (Athletic Training) ....................... 129 BIOL Courses (Biology) .................................. 130 CHEM Courses (Chemistry) ........................... 133 CIS Courses (Computer Information Systems) ..... 134 C J Courses (Criminal Justice) ......................... 136 C S Courses (Computer Science) ..................... 137 DEV Courses (Developmental) ....................... 137 ECED Courses (Early Childhood Education) .. 137 ECON Courses (Economics) ........................... 138 EDUC Courses (Professional Education) ......... 139 ENGL Courses (English) ................................. 139 ENGR Courses (Engineering) ......................... 141 ENTO Courses (Entomology) ......................... 141 ESCI Courses (Earth Science) .......................... 141 EXSC Courses (Exercise Science) ..................... 142 FIN Courses (Finance) .................................... 143 FOR Courses (Forestry Undergraduate) ........... 143 FREN Courses (French) .................................. 146 G B Courses (General Business) ....................... 147 GEOG Courses (Geography) ........................... 148 HIST Courses (History) .................................. 148 HORT Courses (Horticulture) ........................ 150 JOUR Courses (Journalism) ............................ 150 MAED Courses (Math Education) .................. 151 MATH Courses (Mathematics) ....................... 151 MGMT Courses (Management) ...................... 153 MKT Courses (Marketing) .............................. 154 MLED Courses (Middle Level Education) ....... 155 MODL Courses (Modern Languages) ............. 155 MUS Courses (Music) ..................................... 155 NURS Courses (Nursing) ................................ 158 P E Courses (Physical Education) .................... 160 PHIL Courses (Philosophy) ............................. 163 PHSC Courses (Physical Science) .................... 164 PHYS Courses (Physics) .................................. 164 PMUS Courses (Private Music Instruction) ..... 165 PSCI Courses (Political Science) ...................... 168 PSY Courses (Psychology) ................................ 170 SCED Courses (Science Education) ................. 171 SIS Courses (Spatial Information Systems) ...... 171 SOC Courses (Sociology) ................................ 173 SOSC Courses (Social Science) ........................ 174 SPAN Courses (Spanish) .................................. 174 SPCH Courses (Speech) .................................. 175 SWK Courses (Social Work) ............................ 176 U ST Courses (University Studies) ................... 178 WL F Courses (Wildlife) ................................. 178 Graduate Course Descriptions ECED Courses (Early Childhood Education) .. 188 EDFD Courses (Educational Foundations) ...... 189 EDUC Courses (Education M.A.T.) ................ 190 EDLD Courses (Educational Leadership) ........ 190 ELED Courses (Elementary Education) ........... 191 PE Courses (Physical Education) ..................... 191 READ Courses (Reading) ................................ 192 SPED Courses (Special Education) .................. 192 FRS Courses (Forest Resources) ....................... 197 include: ASTR, A T, BIOL, C S, CHEM, ENGR, ESCI, GEOL, GSCI, MATH, MAED, PHSC, PHYS, SCED; Music prefixes include: MUS, PMUS; Social and Behavioral Sciences prefixes include: ANTH, C J, GEOG, HIST, PSCI, PSY, SOC, SOSC, SWK. All Nursing courses have the Prefix NURS. The College Skills Course has the prefix DEV. A prefix of U ST may designate a course taught by a faculty in any subdivision of the University which is done experimentally or for a short period of time. ACCT Courses (Accounting) ACCT 2213 Principles of Accounting I 3 credits: 3 hours lecture Fundamental accounting issues and concepts, interpretation and classification of accounts, and composition and analysis of financial statements. ACCT 2223 Principles of Accounting II 3 credits: 3 hours lecture Prerequisite: ACCT 2213 Accounting information as it relates to the needs of business managers, product costing, standard costs, budgeting and variance analysis, and decision making.
Arkansas-Monticello ACCT 3403 Intermediate Accounting I 3 credits: 3 hours lecture Prerequisites: ACCT 2223 Comprehensive overview of the conceptual framework of the American accounting profession. Includes the preparation of the required financial statements; present/ future value concepts; inventories; liabilities; operational assets; intangibles; property, plant, and equipment; investments; owner’s equity; leases; pensions; and other relevant financial accounting topics. ACCT 3413 Intermediate Accounting II 3 credits: 3 hours lecture Prerequisites: ACCT 3403 Comprehensive overview of the conceptual framework of the American accounting profession. Includes the preparation of the required financial statements; present/ future value concepts; inventories; liabilities; operational assets; intangibles; property, plant, and equipment; investments; owner’s equity; leases; pensions; and other relevant financial accounting topics. ACCT 3433 Cost Accounting I 3 credits: 3 hours lecture Prerequisite: ACCT 2223 Accounting for materials, labor, overhead; cost records, summaries, statements; job order cost systems; process cost techniques; introduction to standard costs, estimated costs, distribution costs. ACCT 3523 Intermediate Accounting III 3 credits: 3 hours lecture Prerequisites: ACCT 3413 Comprehensive overview of the conceptual framework of the American accounting profession. Includes the preparation of the required financial statements; present/ future value concepts; inventories; liabilities; operational assets; intangibles; property, plant, and equipment; investments; owner’s equity; leases; pensions; and other relevant financial accounting topics. ACCT 4613 Advanced Accounting I 3 credits: 3 hours lecture Prerequisite: ACCT 3413 Application of accounting principles to accounting for business combinations. Topics covered include internal expansion issues, external expansion issues, pooling of interest methods, and reporting of disaggregated information. Course Descriptions ACCT 4623 Advanced Accounting II 3 credits: 3 hours lecture Prerequisite: ACCT 4613 Application of accounting principles to foreign transactions, interim reporting, securities and exchange reporting, bankruptcy reporting, partnerships, and estates and trusts. ACCT 4633 Governmental Accounting 3 credits: 3 hours lecture Prerequisite: ACCT 3403 with “C” or higher Fund accounting for governmental and not-for-profit entities. Financial and budgetary control, the budgetary process in governments, special accounting and reporting problems of the public and not-for-profit sector. ACCT 4643 International Accounting 3 credits: 3 hours lecture Prerequisites: ACCT 2213, ACCT 2223 Introduction to accounting regulations and practices outside of the U.S., comparison of accounting standards in different countries and the driving forces behind them; international accounting standards and international management control issues. Review of cultural frameworks, transfer pricing methods, and international accounting standards. ACCT 4653 CPA Law Review 3 credits: 3 hours lecture Prerequisite: G B 3533 Study of legal principles relating to accounting and review of business law in preparation for the CPA exam. Includes such areas as contracts, commercial paper, debtor-creditor relationships, and the Uniform Commercial Code. ACCT 4673 Cost Accounting II 3 credits: 3 hours lecture Prerequisite: ACCT 3433 A continuation of the study of cost accounting with emphasis on standard costs, analysis of cost for profit decision-making purposes; comprehensive profit planning and control, cost/volume/profit analysis, capital budgeting; responsibility reporting, performance measurement and transfer pricing in a decentralized organization. ACCT 4683 Federal Tax Accounting I 3 credits: 3 hours lecture Prerequisite: ACCT 2213 Income tax concepts, principles, practice. Instruction in tax planning, determination, and return preparation for individuals, businesses, and fiduciaries. Income, social security, payroll, and other federal tax programs. 123
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2001-2003 Catalog - University of Arkansas at Monticello

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