2003-2005 Catalog - University of Arkansas at Monticello
2003-2005 Catalog - University of Arkansas at Monticello
2003-2005 Catalog - University of Arkansas at Monticello
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ACCT 4683 Federal Tax Accounting I3 credits: 3 hours lecturePrerequisite: ACCT 2213Coverage <strong>of</strong> income tax concepts, principles andpractice. Instruction in tax planning, determin<strong>at</strong>ion,research, and federal tax rules and regul<strong>at</strong>ions forindividuals.Offered: FallACCT 4693 Federal Tax Accounting II3 credits: 3 hours lecturePrerequisite: ACCT 4683Coverage <strong>of</strong> income tax concepts, principles andpractice. Instruction in tax planning, determin<strong>at</strong>ion,research, and federal tax rules and regul<strong>at</strong>ions forbusinesses and fiduciaries.Offered: SpringACCT 4773 Auditing3 credits: 3 hours lecturePrerequisites: ACCT 3403, 3413, 3523Basic functions/objectives <strong>of</strong> auditing, audit principlesand procedures applic<strong>at</strong>ion; internal controlprepar<strong>at</strong>ion <strong>of</strong> working papers; report writing; types <strong>of</strong>audits. Offered: FallACCT 479V Independent Study in AccountingVariable creditConsult the Independent Study Courses subheading inthe Academic Regul<strong>at</strong>ions section <strong>of</strong> this c<strong>at</strong>alog forprerequisites and description.AGEC Courses(Agricultural Economics)AGEC 2273 Agricultural Economics3 credits: 3 hours lectureApplic<strong>at</strong>ion <strong>of</strong> economic principles to agriculture andtheir effect on the incomes and living standards <strong>of</strong> farmpeople; present-day farm economics in the UnitedSt<strong>at</strong>es.AGEC 4613 Agricultural Policy3 credits: 3 hours lecturePrerequisite: AGEC 2273 or ECON 2213A study <strong>of</strong> the effect <strong>of</strong> government agricultural policieson farm income, crop acreage, food supply, food prices,agricultural exports, trade barriers, world hunger, andeconomic development.AGEC 4623 Farm Management3 credits: 3 hours lecturePrerequisite: AGEC 2273 or ECON 2213Decision-making in the organiz<strong>at</strong>ion and oper<strong>at</strong>ion <strong>of</strong>the farm business involving the use <strong>of</strong> basic principles<strong>of</strong> farm management.AGEC 4683 Commodity Marketing3 credits: 3 hours lecturePrerequisite: AGEC 2273 or ECON 2213Economic aspects <strong>of</strong> the marketing <strong>of</strong> specificcommodities. Factors affecting supply, demand, prices,trends, marketing methods, and distribution channelswill be examined.AGEC 4703 Contract Marketing and Futures Trading3 credits: 3 hours lecturePrerequisite: AGEC 2273 or ECON 2213Theory and practice <strong>of</strong> trading in commodity futures: 1)hedging, 2) specul<strong>at</strong>or str<strong>at</strong>egies, 3) mechanics <strong>of</strong> thefuture market.AGEC 4713 Agricultural Finance3 credits: 3 hours lecturePrerequisite: AGEC 2273 or ECON 2213Methods and procedures <strong>of</strong> acquiring and utilizingfunds. Emphasis is placed upon financial planning andfinancial firms serving agriculture.AGEC 479V Independent Study in AgriculturalEconomicsVariable creditConsult the Independent Study Courses subheading inthe Academic Regul<strong>at</strong>ions section <strong>of</strong> this c<strong>at</strong>alog forprerequisites and description.AGEC 4803 Agribusiness Firm Management3 credits: 3 hours lecturePrerequisites: AGEC 2273 or ECON 2213.Applic<strong>at</strong>ion <strong>of</strong> economic decision-making processes asthey rel<strong>at</strong>e to the management <strong>of</strong> agriculturalbusinesses.AGEC 4813 Agricultural Price Analysis3 credits: 3 hours lecturePrerequisite: AGEC 2273 or ECON 2213.An applic<strong>at</strong>ion <strong>of</strong> economic theory to solve problemsrel<strong>at</strong>ing to agricultural price analysis. Techniques forpredicting price behavior and the rel<strong>at</strong>ionships betweenthe general economy and prices <strong>of</strong> agriculturalcommodities will be analyzed.AGEC 4823 Economics <strong>of</strong> Environmental Management3 credits: 3 hours lecturePrerequisite: AGEC 2273 or ECON 2213An economic approach to problems <strong>of</strong> evalu<strong>at</strong>ing thepriv<strong>at</strong>e and social benefits and costs <strong>of</strong> altering theenvironment. Emphasis will be placed on the problemsassoci<strong>at</strong>ed with determining and maintainingacceptable levels <strong>of</strong> environmental quality. Theseproblems will deal with the interactions betweenindividuals, institutions, technology and theenvironment.164Course Descriptions
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