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ACCT 1003: Introduction to Accounting
3.00 Credits
Ozarka College
Introduction to basic accounting concepts related to the processing of transactions and preparation of financial statements. Primary emphasis is on developing an understanding of fundamental accounting concepts, with secondary emphasis on procedural mechanics. In addition, students will develop an awareness of the language and environment of American business, appreciation of accounting methodology, and skills in problem solving. This course is strongly recommended as preparation for Accounting I. 3 credits.
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ACCT 2143: Computerized Accounting
3.00 Credits
Ozarka College
Introduction to the application of accounting computerized record keeping systems. Emphasizes the recording of transactions and generation of financial reports in a business environment. . Prerequisites: ACCT 1003 Intro to Accounting or ACCT 1123, Accounting I. 3 credits. (Spring)
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ACCT 2153: Payroll Accounting
3.00 Credits
Ozarka College
Introduces students to the major tasks of payroll accounting. Examines employment practices; federal, state, and local government laws and regulations, internal controls, and various payroll accounting forms and records. Prerequisite: ACCT1123 Accounting I or permission of instructor. 3 credits. (Spring)
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ACCT 2153 - Payroll Accounting
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ACCT 2163: Federal Income Tax Accounting
3.00 Credits
Ozarka College
Provides instruction in the basic income tax structure from the standpoint of the individual. Prerequisite: ACCT1123 Accounting I or permission of instructor. 3 credits. (Fall)
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ACCT 2163 - Federal Income Tax Accounting
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ACCT 2173: Cost Accounting
3.00 Credits
Ozarka College
Explores principles and methods of accounting for materials, direct labor, the distribution of overhead expenses, cost records, operating reports, and budgetary control. Prerequisite: ACCT 1123 Accounting I. 3 credits.
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ACCT 2283: Managerial Accounting
3.00 Credits
Ozarka College
Use of accounting principles and procedures in management planning, decision making and control, financial statements, statement analysis, flow of funds, cash analysis, accounting concepts, cost accounting, budgets, capital expenditures, and pricing decisions. Prerequisite: ACCT1123 Accounting I. 3 credits. (Fall)
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ACCT 2283 - Managerial Accounting
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ART 1103: Introduction to Studio Art
3.00 Credits
Ozarka College
A hands-on approach to the fundamental media, techniques, and concepts of making art. A variety of materials and projects will encourage creative problem solving. Although painting, drawing, and sculptural techniques will be introduced, emphasis will be on exploration and individual creativity. 3 credits.
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ART 1103 - Introduction to Studio Art
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ART 1113: Studio Art
3.00 Credits
Ozarka College
A continuation of Introduction to Studio Art. Prerequisite: ART1103 Introduction to Studio Art. 3 credits.
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ART 1113 - Studio Art
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ART 1203: Painting for Non-majors
3.00 Credits
Ozarka College
Introductory color and composition for painting, with opportunities for the student to explore personal interests. May be repeated once, with more advanced projects required, for additional credit. 3 credits.
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ART 1203 - Painting for Non-majors
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ART 1303: Drawing
3.00 Credits
Ozarka College
An introductory drawing course focusing on the creative process of drawing. Drawing ability will be developed through exercised in contour, gesture, value and modeled drawing. Master artists will be studied. Experimentation with various materials will encourage individual expression including projects in still life portraits, perspective and figure drawing. May be repeated once, with more advanced projects required for additional credit. 3 credits.
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ART 1303 - Drawing
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