Introduction to fundamental concepts and principles underlying accounting information, the accounting cycle, service and merchandising operations, sole proprietorships and partnerships, and corporations.
Preparation of basic federal tax returns for individuals: usage of computerized software (such as Quick Books) for bookkeeping; usage of mainstream office applications (such as Microsoft Access and Microsoft Excel) for accounting. Designed for majors other than accounting; may not be taken by accounting majors or minors to satisfy accounting requirements.
Prerequisite(s): ACCT 3033 with a grade of “C” or higher.
A continuation of ACCT 3033. An intensive course combining theoretical concepts and practical applications of accounting for a wide range of business activities.
Theory and procedures used in determining costs of business operations with emphasis on manufacturing accounting for materials, labor, and overhead in job order, process, and standard cost systems.
The study of financial tools and techniques used to analyze financial statements and other information for the purpose of deriving reasonable judgments about past, present, and future conditions of a firm and the effectiveness of its management. Dual listed with FINC 3633.
Basic financial accounting and reporting requirements for oil-and gas-producing companies, fiscal processes of a petroleum company, and compliance requirements of professional and regulatory organizations.
Prerequisite(s): ACCT 3043 or concurrent enrollment.
Intensive study of special areas in accounting with emphasis on consolidated statements; other topics include multinational companies, fiduciaries, insolvencies, partnerships, and fund accounting. This material is heavily tested on the CPA Exam.
Introduces students to professional accounting research. The course includes a study of the authoritative sources useful for accounting research. Students research, analyze, develop, and present proposed solutions to accounting and related business cases found in practice using such modern information technology resources and databases as the Financial Accounting Research System (FARS). The results of the research will be presented both written and orally. This course meets a requirement of the Texas State Board of Public Accountancy (TSBPA).
Prerequisite(s): See requirements under Academic Internship Program in Dillard College of Business Administration. Consent of the Dillard College Internship Coordinator, faculty advisor, and instructor.
Field experience in selected areas of accounting. May involve a specific project or theoretical integration with “real world” experience. Students are required to log a minimum of 150 hours on the jobsite along with meeting all other course requirements. A written report and employer evaluation are also required. Total hours granted for internships in all areas of accounting may not exceed six hours of credit. May be repeated once.
Emphasis on the application of demand, supply, and price concepts in the study of natural resource use, policies, and management. Interdependence between environmental quality and economic actions are examined through discussion of property rights, economic incentives, externalities, and economic components of environmental policies.
A study of applied agricultural marketing, production, risk, human resource management, and financial management in agribusiness firms. Particular attention is given to the application of economic principles to the management of marketing and farm supply firms.
A broad view of applied agricultural marketing; food markets and consumption; marketing functions and institutions; prices, competition, and marketing costs; functional and organizational issues; food marketing regulations; commodity marketing.
Institutional and analytical treatment of historical and current economic problems, public policies and government programs affecting agriculture and rural America.
Applied economics of international agricultural trade. Emphasis on why trade occurs, current agricultural trade patterns, the effects of agricultural policy on trade, and the institutions of trade.
Price theory and techniques for predicting price behavior of general economy and price behavior of individual agricultural products will be analyzed. Provides practice in the application of economics and statistics to agricultural price analysis.
Students will work in approved employment situations or internship sites that can be demonstrated to be an integral learning portion of their career development education. Student performance will be reviewed by employers and by the Director of the BAAS program. Applications for the internship require the approval of the BAAS Director or an Academic Advisor.
BAAS 4111 - Independent Study in Applied Arts and Sciences
1 (1-0)
Prerequisite(s): BAAS major; senior-level academic classification; and approval of BAAS Advisor or Director.
This is a non-scheduled course which involves writing a substantial research paper, completing a project, or completing a series of directed readings in students’ career interest or area.
Students will produce a capstone portfolio as the culminating activity to his/her BAAS work. The capstone course is designed to help the student assess the educational experience in relation to career goals and the application of educational concepts to those goals. Although the portfolio should be considered a “work in progress” from the student’s first enrollment in the BAAS program, the student will enroll in BAAS 4113 only once - during the last enrolled semester.