2021-2022 Academic Catalog and Student Handbook 
    
    May 10, 2024  
2021-2022 Academic Catalog and Student Handbook [ARCHIVED CATALOG]

Course Descriptions


If you’re seeking individual course requirements pertaining to electives, the Course Filter below will assist in narrowing your search.

Variable Courses

FLI -  Foreign Language Institute Courses

VAR -  Variable Credit Courses

 

Missouri Higher Education Core Transfer Curriculum - Core 42

MOTR - Core 42 Transfer Curriculum  

 

 

Accounting

  
  • ACC-120 College Accounting, Part I


    Credits: 3
    Contact Hours: Lec 3
    Tier Rate: Tier I
    This course uses a manual bookkeeping approach for a sole proprietorship to teach the give the student a basic understanding of an accounting cycle. Areas of emphasis include the general journal and ledger, adjusting and closing entries, financial statements preparations, cash management and merchandise inventory.
  
  • ACC-125 College Accounting, Part II


    Credits: 3
    Contact Hours: Lec 3
    Tier Rate: Tier I
    This course is a continuation of ACC 120and includes the following topics: corporate and partnership accounting, long-term assets and liabilities, financial statement analysis and manufacturing accounting. Prerequisite(s): Grade of “C” or better in ACC 120 .
  
  • ACC-130 Accounting Software Applications


    Credits: 3
    Contact Hours: Lec 3
    Tier Rate: Tier I
    This course uses QuickBooks Accounting Software. To take this course online a student must purchase the same year of QuickBooks software that is being used on campus. Upon successful completion of this course, a student will be able to use the computer software to create a chart of accounts, accounts receivable and payable subsidiary ledgers, transaction journals, general ledgers, financial statements, reports and forecasts. Prerequisite(s): Grade of “C” or better in ACC 120  or higher.
  
  • ACC-135 Payroll Accounting


    Credits: 3
    Contact Hours: Lec 3
    Tier Rate: Tier I
    This course is designed to prepare students to perform payroll accounting duties for small businesses. This includes preparing payroll registers, employee earnings records and required government reporting documents. Prerequisite(s): Grade of “C” or better in ACC 120  or ACC 220 .
  
  • ACC-220 Principles of Accounting I


    Credits: 3
    Contact Hours: Lec 3
    Tier Rate: Tier I
    This course covers basic accounting principles and practices used by corporations in the service and merchandising industries. Students learn accrual accounting terminology and how transactions are recorded during the accounting cycle. These transactions are then used to create four basic financial statements; Income Statement, Statement of Changes in Stockholder’s Equity, Balance Sheet and Statement of Cash Flows. Throughout the course students will practice recording the transactions, prepare financial statements, and communicate the information formulated in those statements.
  
  • ACC-225 Managerial Accounting


    Credits: 3
    Contact Hours: Lec 3
    Tier Rate: Tier I
    Students are taught the uses of accounting information for managerial decision-making. This course provides an introduction to cost accounting and includes the following topics: costing systems, standard costing and variance analysis, budgetary control, ABC costing, variable costing, production and capital decision analysis. Prerequisite(s): Grade of “C” or better in ACC 120  or higher.
  
  • ACC-290 Co-Operative Ed/Internship


    Credits: Variable 1-3
    Contact Hours:
    Tier Rate: Tier I
    This course involves supervised work experience in the major field which provides the student with the opportunity to make practical application of the knowledge and skills attained. An individualized instructional management plan will determine goals to be accomplished. Seminars may also be required. Prerequisite(s): Completion of 30 credit hours and 2.0 GPA, or advisor’s approval. Please see the department chair of the specific program area for application.