2001-2003 Catalog - University of Arkansas at Monticello
2001-2003 Catalog - University of Arkansas at Monticello
2001-2003 Catalog - University of Arkansas at Monticello
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124<br />
<strong>Arkansas</strong>-<strong>Monticello</strong><br />
Course Descriptions<br />
ACCT 4693 Federal Tax Accounting II<br />
3 credits: 3 hours lecture<br />
Prerequisite: ACCT 4683<br />
Income tax concepts, principles, practice. Instruction in<br />
tax planning, determin<strong>at</strong>ion, and return prepar<strong>at</strong>ion for<br />
individuals, businesses, and fiduciaries. Income, social<br />
security, payroll, and other federal tax programs.<br />
ACCT 4773 Auditing I<br />
3 credits: 3 hours lecture<br />
Prerequisites: ACCT 3413<br />
Basic functions/objectives <strong>of</strong> auditing, audit principles<br />
and procedures applic<strong>at</strong>ion; internal control prepar<strong>at</strong>ion<br />
<strong>of</strong> working papers; report writing; types <strong>of</strong> audits.<br />
ACCT 4783 Auditing II<br />
3 credits: 3 hours lecture<br />
Prerequisites: ACCT 4773<br />
Basic functions/objectives <strong>of</strong> auditing, audit principles<br />
and procedures applic<strong>at</strong>ion; internal control prepar<strong>at</strong>ion<br />
<strong>of</strong> working papers; report writing; types <strong>of</strong> audits.<br />
ACCT 479V Independent Study in Accounting<br />
Variable credit<br />
Consult the Independent Study Courses subheading in<br />
the Academic Regul<strong>at</strong>ions section <strong>of</strong> this c<strong>at</strong>alog for<br />
prerequisites and description.<br />
AGEC Courses<br />
(Agricultural Economics)<br />
AGEC 2273 Agricultural Economics<br />
3 credits: 3 hours lecture<br />
Applic<strong>at</strong>ion <strong>of</strong> economic principles to agriculture and<br />
their effect on the incomes and living standards <strong>of</strong> farm<br />
people; present-day farm economics in the United St<strong>at</strong>es.<br />
AGEC 4613 Agricultural Policy<br />
3 credits: 3 hours lecture<br />
Prerequisite: AGEC 2273 or ECON 2213<br />
A study <strong>of</strong> the effect <strong>of</strong> government agricultural policies<br />
on farm income, crop acreage, food supply, food prices,<br />
agricultural exports, trade barriers, world hunger, and<br />
economic development.<br />
AGEC 4623 Farm Management<br />
3 credits: 3 hours lecture<br />
Prerequisite: AGEC 2273 or ECON 2213<br />
Decision-making in the organiz<strong>at</strong>ion and oper<strong>at</strong>ion <strong>of</strong><br />
the farm business involving the use <strong>of</strong> basic principles <strong>of</strong><br />
farm management.<br />
AGEC 4683 Commodity Marketing<br />
3 credits: 3 hours lecture<br />
Prerequisite: AGEC 2273 or ECON 2213<br />
Economic aspects <strong>of</strong> the marketing <strong>of</strong> specific<br />
commodities. Factors affecting supply, demand, prices,<br />
trends, marketing methods, and distribution channels<br />
will be examined.<br />
AGEC 4703 Contract Marketing and Futures Trading<br />
3 credits: 3 hours lecture<br />
Prerequisite: AGEC 2273 or ECON 2213<br />
Theory and practice <strong>of</strong> trading in commodity futures: 1)<br />
hedging, 2) specul<strong>at</strong>or str<strong>at</strong>egies, 3) mechanics <strong>of</strong> the<br />
future market.<br />
AGEC 4713 Agricultural Finance<br />
3 credits: 3 hours lecture<br />
Prerequisite: AGEC 2273 or ECON 2213<br />
Methods and procedures <strong>of</strong> acquiring and utilizing<br />
funds. Emphasis is placed upon financial planning and<br />
financial firms serving agriculture.<br />
AGEC 479V Ind. Study in Agricultural Economics<br />
Variable credit<br />
Consult the Independent Study Courses subheading in<br />
the Academic Regul<strong>at</strong>ions section <strong>of</strong> this c<strong>at</strong>alog for<br />
prerequisites and description.<br />
AGEC 4803 Agribusiness Firm Management<br />
3 credits: 3 hours lecture<br />
Prerequisites: AGEC 2273 or ECON 2213.<br />
Applic<strong>at</strong>ion <strong>of</strong> economic decision-making processes as<br />
they rel<strong>at</strong>e to the management <strong>of</strong> agricultural businesses.<br />
AGEC 4813 Agricultural Price Analysis<br />
3 credits: 3 hours lecture<br />
Prerequisite: AGEC 2273 or ECON 2213.<br />
An applic<strong>at</strong>ion <strong>of</strong> economic theory to solve problems<br />
rel<strong>at</strong>ing to agricultural price analysis. Techniques for<br />
predicting price behavior and the rel<strong>at</strong>ionships between<br />
the general economy and prices <strong>of</strong> agricultural<br />
commodities will be analyzed.<br />
AGEC 4823 Economics <strong>of</strong> Environmental Mgmt.<br />
3 credits: 3 hours lecture<br />
Prerequisite: AGEC 2273 or ECON 2213<br />
An economic approach to problems <strong>of</strong> evalu<strong>at</strong>ing the<br />
priv<strong>at</strong>e and social benefits and costs <strong>of</strong> altering the<br />
environment. Emphasis will be placed on the problems<br />
associ<strong>at</strong>ed with determining and maintaining acceptable<br />
levels <strong>of</strong> environmental quality. These problems will deal<br />
with the interactions between individuals, institutions,<br />
technology and the environment.