DIAGNOSTICO Y PROPUESTA DEL PROYECTO

The Department of Accounting, Agribusiness, and Economics offers three Bachelor of Science Degree programs in the following areas: Accounting, Agribusiness, and Business Economics. Stated below are descriptions of the program overview, goals and learning outcomes, program requirements for both major and minor, and the curriculum for each degree program.

THE BACHELOR OF SCIENCE DEGREE PROGRAM IN ACCOUNTING

PROGRAM OVERVIEW

The Accounting Program offers an undergraduate degree leading to a Bachelor of Science degree in Accounting. The mission of the Accounting Program is to provide technical, leadership, communication, experiential, service, and other skills and experiences required for a quality learning experience. The program offers excellence in teaching directed toward supporting the preparation of students for careers in public and private accounting, not-for-profit organizations, the government sector, other professional endeavors, or graduate education. This mission is consistent with that of the School of Business and the University. The program has discipline specific goals and learning outcomes.

PROGRAM GOALS

Accounting majors will demonstrate an understanding of financial costs, managerial and tax accounting concepts, including the ability to prepare financial statements. Cost reports and individual income tax returns.

Goal 1: Develop knowledge and understanding of financial, cost, managerial and tax accounting concepts, including the ability to prepare financial statements, cost reports and individual income tax returns. Goal 2: Develop and demonstrate leadership skills in personal and professional settings.

Goal 3: To improve students’ use of technology skills in the financial reporting process including spreadsheets, databases, and general ledger software.

Goal 4: To increase graduates’ satisfaction with their educational experience in accounting.

The learning outcomes will be accomplished through: (1) instruction to students, the promotion of research to contribute to the body of knowledge in accounting; and, (3) the opportunity for faculty and students to provide service to the University, the community and the profession.

PROGRAM REQUIREMENTS

Students majoring in accounting should complete 124 credit hours. For students who wish to sit for the CPA Exam, an additional 26 hours must be completed at the undergraduate or graduate level. Students may choose to accumulate the 26 semester credit hours by enrolling in the MBA Program. The 124 hours curriculum is designed to provide students with general education, business core, and accounting knowledge necessary for entering the accounting profession. In addition, the Accounting Program emphasizes the development of competencies in analytical, interpersonal, computer and communication skills. Students are expected to solve problems, make oral presentations, complete written assignments, and work on group projects in courses throughout the curriculum. Students are also challenged with ethical and global issues in accounting.

As part of the business core, students must complete one internship or experiential learning experience. It is also advised that six (6) hours of foreign language be taken as part of the general education requirements.

Students who desire minors in other areas will be expected to fulfill the requirements for such minors in addition to the requirements of the Accounting Program. All students must comply with the Business Program grade, retention and transfer policies. All seniors are assessed prior to graduation.

Students requesting credit by examination must obtain approval from the Department Chair and the Registrar’s Office.

MINOR IN ACCOUNTING

Students desiring to minor in Accounting are required to com- plete 18 hours of accounting as follows: 307, 308, 312, 311, 313, and one accounting elective.

THE ACCOUNTING CURRICULUM

The Accounting Program is designed to provide candidates with the technical, leadership, communication, experiential, service, and other skills and experiences required for a quality learning experience. The program offers excellence in teaching directed toward supporting the preparation of students for careers in public and private accounting, not-for-profit organizations, the government sector, other professional endeavors, or graduate education.

CURRICULUM LEADING TO THE DEGREE OF BACHELOR OF SCIENCE

IN ACCOUNTING (124 Credits) FRESHMAN

First Semester Second Semester

Credits Credits UNIV 101 2 E 151 3 E 150 3 EPC 111 0 M 154 3 M 155 3 BSC 150 3 PSC 150 3 BSC 151 1 PSC 151 1 PE 150/MS 101/HED 151 2 ACT 207 4 ART 250 or MU 250 3 BA 101 3 17 17 SOPHOMORE

First Semester Second Semester

Credits Credits ACCT 210 2 ACCT 208 3 ACCT 307 3 HHU 250 3 BA 201 3 BA 214 3 BA 213 3 ECON 260 3 ECON 250 1 E 250 or E 251 3 PSY 250 or SOC 250 3 SB 201 1 17 16 JUNIOR

First Semester Second Semester

Credits Credits ACCT 308 3 ACCT 311 3 ACCT 313 3 ACCT 312 3 H 250 or H 251 3 MGT 320 3 MGT 310 3 MKT 300 3 BA 311 3 SB 301 1 MGT 301 3 15 16 SENIOR

First Semester Second Semester

Credits Credits

ACCT 418 3 ACCT 415 3

Approved ACCT Elective 3 Approved ACCT Elective 3

SB 401 1 MGT 430 3

SB 400 1 Gen. Ed. Elective 3 Gen. Ed. Elective 3 Senior Exit Survey 0 Gen. Ed. Elective 3 Senior Exit Exam 0

14 12

Notes:

1. A Grade of "C" or better must be earned in all Business Courses and E 150, E 151, M 154, M 155.

2. Students who do not pass the English Language Proficiency Test must enroll in ENGL152 and pass.

3. Accounting Electives are courses approved by the Department (ACCT 315, 316, 407, 419, 450, 499, BA304)

4. Gen. Ed. electives are courses that are non-business. Students are encouraged to take a foreign language to satisfy this requirement. Revised 07/10/2012

THE BACHELOR OF SCIENCE DEGREE PROGRAM IN AGRIBUSINESS

PROGRAM OVERVIEW

The Agribusiness Program involves the application of economic and business concepts to the field of agribusiness. It is the increased specialization and commercialization of the U.S. and the global agribusinesses that has created an ever-increasing demand for well- trained agribusiness graduates. The Agribusiness major provides students with rigorous training in economic theory, applied economics and quantitative techniques. This prepares students for challenging career opportunities in private as well as in public sectors of our economy.

PROGRAM GOALS

Goal 1: To provide students the knowledge and understanding of the core body of business knowledge related to the food and fiber industry and understanding of the economic impact of government policies and programs in the food and fiber industry;

Goal 2: To provide students working knowledge of the structure and performance of agricultural and input supply markets and market price analysis.

The learning outcomes will be accomplished through: (1) instruction to students, the promotion of research to contribute to the body of knowledge in accounting; and, (3) the opportunity for faculty and students to provide service to the University, the community and the profession.

PROGRAM REQUIREMENTS

Students in the Agribusiness Program must complete 122 semester credit hours. All students are required to earn a grade of at least “C” in all business courses, English (E 150/151), and Mathematics (M 154/155) and all prerequisites must be completed with a grade of “C” or better before enrolling in business courses. When students are changing from a major in Accounting to a major in Agribusiness or Business Economics, a grade lower than a “C” is acceptable for ACCT 307. All students who have completed Economics 250/260 series will not receive credit for Economics 255 as a substitute. Furthermore, as part of the business core, all agribusiness majors must pass the English

Proficiency Exam by enrolling in EPC 111 along with E 151, English Composition and Communication II. A student who fails the English Proficiency Exam must take Practical English (E 152) the following semester and pass the course.

Agribusiness Minor In addition to Economics 250/260 or Economics 255, students will complete 15 credits hours of Agribusiness courses.

THE AGRIBUSINESS CURRICULUM

This curriculum focuses on the unique characteristics of the food and fiber sector of the U.S. economy. Students receive in-depth training in the business and economic techniques extensively used by a vast array of agribusiness firms and agencies which provide supplies and services to agriculture, and which process and market agribusiness products. Considering the broad spectrum of agribusiness activities, graduates are able to choose from a wide variety of career opportunities in private business or public agencies.

CURRICULUM LEADING TO THE DEGREE OF BACHELOR OF SCIENCE IN

AGRIBUSINESS (122) Credits FRESHMAN

First Semester Second Semester

Credits Credits UNIV 101 2 E 151 3 E 150 3 EPC 111 0 BSC 150 3 PSC 150 3 BSC 151 1 PSC 151 1 M 154 3 M 155 3

PE 150/MS 101/HED 151 2 ART 250/MU 250/D 254 3 PSY 250 or SOC 250 3 BA 101 3

17 16

SOPHOMORE

First Semester Second Semester

Credits Credits E 250 or E 251 3 H 250 or H 251 3 ACCT 207 4 ACCT 208 3 BA 201 3 ECON 260 3 ECON 250 3 HHU 250 3 SB 201 1 BA 214 3 BA 213 3 17 15 JUNIOR

First Semester Second Semester

Credits Credits

ECON 302 3 ECON 301 3

AGBU 310 3 AGBU 315 3

BA 311 3 MGT 301 3

MGT 310 3 MKT 300 3

Gen. Ed. Elective 3 SB 400 1 SB 301 1 Agribusiness Elective 3

16 16

SENIOR

First Semester Second Semester

Credits Credits

MGT 320 3 MGT 430 3

AGBU 350 3 AGBU 455 3

SB 401 1 AGBU 440 3

Agribusiness Elective 3 Gen. Ed. Elective 3 Gen. Ed. Elective 3 Senior Exit Survey 0 Senior Exit Exam 0

13 12

Notes:

1. A Grade of "C" or better must be earned in all Business Courses and E 150, E 151, M 154, M 155.

2. Students who fail English Proficiency Exam must enroll in and pass Practical English, E 152.

3. Agribusiness electives must be selected from the following approved electives:

ECON 307, ECON 316, ECON 351, ECON 363, ECON 401, ECON 402, ECON 410, ECON 411, ECON 450.

4. Gen. Ed. electives are courses that are non-business. Students are encouraged to take a foreign language to satisfy this requirement. Revised 10/27/09

THE BACHELOR OF SCIENCE DEGREE PROGRAM IN BUSINESS ECONOMICS

PROGRAM OVERVIEW

The Bachelor of Science degree program in Business Economics provides students with rigorous training in economic theory, applied economics, and quantitative techniques to develop the potential of students as economic professionals, enabling them to play a more effective role in the American economic system that are useful for challenging career opportunities in the private and public sectors of the economy.

PROGRAM GOALS AND LEARNING OUTCOMES

Goal 1: Provide students with a thorough understanding of consumer and producer behavior through microeconomic theory and the market economy in a global economic setting.

Goal 2: Provide students with a thorough understanding of macroeconomic theory in a national and global setting.

Goal 3: To increase students’ proficiency in the use of quantitative tools for solving problems.

The learning outcomes will be accomplished through: (1) instruction to students, the promotion of research to contribute to the body of knowledge in accounting; and, (3) the opportunity for faculty and students to provide service to the University, the community and the profession.

PROGRAM REQUIREMENTS

All students must complete a minimum of 122 credit hours. A minimum grade of “C” in all courses attempted in business courses and all prerequisites must be completed with a grade of “C” or better before enrolling in courses. When students are changing from a major in Accounting to a major in Business Economics, a grade lower than a “C” is acceptable for ACCT 307. Students will be permitted to qualify for graduation provided their GPA is 2.00 or better at graduation. All students who have completed Economics 250/260 will not receive credit for Economics 255 as a substitute for the two courses. Furthermore, as part of the business core, all Business Economics majors must complete at least one internship program before graduation.

BUSINESS ECONOMICS MINOR: In addition to Economics 250/260 or Economics 255, students will complete 15 credit hours in Economics for a minor in business economics.

THE BUSINESS ECONOMICS CURRICULUM

The curriculum in Business Economics attempts to broaden the students background and understanding of the economy within which the American and global businesses operate. It provides an understanding of basic economic and business relationships, which should prove most valuable to those students entering the business world. A student who successfully completes this program is equipped with advanced tools for the study of economic change, and particularly the application of quantitative analysis to economic issues.

CURRICULUM LEADING TO THE DEGREE OF BACHELOR OF SCIENCE IN

BUSINESS ECONOMICS (122 Credits) FRESHMAN

First Semester Second Semester

Credits Credits UNIV 101 2 E 151 3 E 150 3 EPC 111 0 BSC 150 3 PSC 150 3 BSC 151 1 PSC 151 1 M 154 3 M 155 3

PE 150/MS 101/HED 151 2 ART 250/MU 250/D 254 3 PSY 250 or SOC 250 3 BA 101 3

17 16

SOPHOMORE

First Semester Second Semester

Credits Credits E 250 or E 251 3 H 250 or H 251 3 ACCT 207 4 ACCT 208 3 BA 201 3 ECON 260 3 ECON 250 3 HHU 250 3 SB 201 1 BA 214 3 BA 213 3 17 15 JUNIOR

First Semester Second Semester

Credits Credits

ECON 302 3 ECON 301 3

ECON 309 3 BA 311 3

SB 301 1 MGT 301 3

ECON 305 3 MKT 300 3

Gen. Ed. Elective 3 SB 400 1 MGT 310 3 Approved ECON Elective 3

16 16

SENIOR

First Semester Second Semester

Credits Credits

MGT 320 3 MGT 430 3

SB 401 1 Approved ECON Elective 3

ECON 415 3 ECON 407 3

Approved ECON Elective 3 Gen. Ed. Elective 3 Gen. Ed. Elective 3 Senior Exit Survey 0 Senior Exit Exam 0

13 12

Notes:

1. A Grade of "C" or better must be earned in all Business Courses and E 150, E 151, M 154, M 155.

2. Students who fail the English Proficiency Exam must enroll in and pass Practical English, E 152.

3. Agribusiness electives must be selected from the following approved electives:

ECON 307, ECON 316, ECON 351, ECON 363, ECON 401, ECON 402, ECON 410, ECON 411, ECON 450.

4. Gen. Ed. electives are courses that are non-business. Students are encouraged to take a foreign language to satisfy this requirement. Revised 10/27/09