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2005-2007 Catalog - University of Arkansas at Monticello

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ACCT 4683 Federal Tax Accounting I<br />

3 credits: 3 hours lecture<br />

Prerequisite: ACCT 2213<br />

Coverage <strong>of</strong> income tax concepts, principles, and<br />

practice. Instruction in tax planning, determin<strong>at</strong>ion,<br />

research, and federal tax rules and<br />

regul<strong>at</strong>ions for individuals. Offered: Fall<br />

ACCT 4693 Federal Tax Accounting II<br />

3 credits: 3 hours lecture<br />

Prerequisite: ACCT 4683<br />

Coverage <strong>of</strong> income tax concepts, principles, and<br />

practice. Instruction in tax planning, determin<strong>at</strong>ion,<br />

research, and federal tax rules and<br />

regul<strong>at</strong>ions for businesses and fiduciaries.<br />

Offered: Spring<br />

ACCT 4773 Auditing<br />

3 credits: 3 hours lecture<br />

Prerequisites: ACCT 3403, ACCT 3413, ACCT 3523<br />

Basic functions/objectives <strong>of</strong> auditing, audit<br />

principles and procedures applic<strong>at</strong>ion; internal<br />

control prepar<strong>at</strong>ion <strong>of</strong> working papers; report<br />

writing; types <strong>of</strong> audits. Offered: Fall<br />

ACCT 479V Independent Study in Accounting<br />

Variable credit<br />

Consult the Independent Study Courses<br />

subheading in the Academic Regul<strong>at</strong>ions section<br />

<strong>of</strong> this c<strong>at</strong>alog for prerequisites and description.<br />

AGEC Courses<br />

(Agriculture 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<br />

and their effect on the incomes and living<br />

standards <strong>of</strong> farm people; present-day farm<br />

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<br />

policies on farm income, crop acreage, food<br />

supply, food prices, agricultural exports, trade<br />

barriers, world hunger, and 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<br />

<strong>of</strong> the farm business involving the use <strong>of</strong> basic<br />

principles <strong>of</strong> 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,<br />

prices, trends, marketing methods, and<br />

distribution channels will be examined.<br />

AGEC 4703 Contract Marketing and Futures<br />

Trading<br />

3 credits: 3 hours lecture<br />

Prerequisite: AGEC 2273 or ECON 2213<br />

Theory and practice <strong>of</strong> trading in commodity<br />

futures: hedging, 2) specul<strong>at</strong>or str<strong>at</strong>egies, 3)<br />

mechanics <strong>of</strong> the 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<br />

and financial firms serving agriculture.<br />

AGEC 479V Independent Study in<br />

Agricultural Economics<br />

Variable credit<br />

Consult the Independent Study Courses<br />

subheading the Academic Regul<strong>at</strong>ions section <strong>of</strong><br />

this c<strong>at</strong>alog for 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<br />

processes as they rel<strong>at</strong>e to the management <strong>of</strong><br />

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<br />

problems rel<strong>at</strong>ing to agricultural price analysis.<br />

Techniques for predicting price behavior and the<br />

rel<strong>at</strong>ionships between the general economy and<br />

prices <strong>of</strong> agricultural commodities will be<br />

analyzed.<br />

AGEC 4823 Economics <strong>of</strong> Environmental<br />

Management<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<br />

the priv<strong>at</strong>e and social benefits and costs <strong>of</strong><br />

altering the environment. Emphasis will be placed<br />

on the problems associ<strong>at</strong>ed with determining and<br />

maintaining acceptable levels <strong>of</strong> environmental<br />

quality. These problems will deal with the<br />

interactions between individuals, institutions,<br />

technology and the environment.<br />

AGEN Courses<br />

(Agricultural Engineering)<br />

AGEN 2263 Soil and W<strong>at</strong>er Conserv<strong>at</strong>ion<br />

3 credits: 2 hours lecture, 2 hours labor<strong>at</strong>ory<br />

Prerequisite: Sophomore standing<br />

Soil and w<strong>at</strong>er conserv<strong>at</strong>ion practices on agricultural<br />

lands involving surveying, leveling, terracing,<br />

drainage, irrig<strong>at</strong>ion, w<strong>at</strong>er supply, excav<strong>at</strong>ing,<br />

mapping, and farm pond measurements.<br />

AGEN 479V Independent Study in Agricultural<br />

Engineering<br />

Variable credit<br />

Consult the Independent Study Courses<br />

subheading in the Academic Regul<strong>at</strong>ions section<br />

<strong>of</strong> this c<strong>at</strong>alog for prerequisites and description.<br />

204<br />

<strong>2005</strong>-07 arkansas monticello c<strong>at</strong>alog

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