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ACCTCY 3346: Financial Accounting Theory and Practice II
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3.00 Credits
University of Missouri-Columbia
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Continuation of Accountancy 3326, with special emphasis on income recognition and accounting for liabilities and ownership equity. Prerequisite: ACCTCY 3326.
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ACCTCY 3346 - Financial Accounting Theory and Practice II
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ACCTCY 3347: Cost and Managerial Accounting
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3.00 Credits
University of Missouri-Columbia
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Activity based and traditional job order and process cost systems for service, merchandising, and multinational manufacturing companies; Cost accounting techniques and procedures for financial reporting by multinational companies. Strategic focus to management accounting measurement and reporting. Standard costs and variances, capital budgeting. Prerequisites: ACCTCY 2037 or 2137H and 2258.
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ACCTCY 3347 - Cost and Managerial Accounting
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ACCTCY 4301: Topics in Accounting
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1.00 - 3.00 Credits
University of Missouri-Columbia
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Independent investigations, reports on approved topics. Prerequisites: instructor's consent.
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ACCTCY 4301 - Topics in Accounting
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ACCTCY 4353: Introduction to Taxation
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3.00 Credits
University of Missouri-Columbia
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Introduction to the structure and conceptual foundation of the U.S. federal income tax system for individual taxpayers. Topics include income recognition, deductions, property transactions, trusts, and family wealth planning. This course also introduces students to legal tax research and preparation of individual income tax returns. Prerequisite: ACCTCY 2037 or 2137H.
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ACCTCY 4353 - Introduction to Taxation
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ACCTCY 4356: Financial Accounting Concepts
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3.00 Credits
University of Missouri-Columbia
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Current issues in the financial reporting of business corporations to external parties. Not open to accountancy majors. Prerequisite: ACCTCY 2037 or 2137H.
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ACCTCY 4356 - Financial Accounting Concepts
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ACCTCY 4365: Governmental Accounting and Budgeting
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3.00 Credits
University of Missouri-Columbia
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Introduction to government and not-for-profit accounting. Concepts and principles of fund accounting, budgeting, auditing, and financial reporting in government and not-for-profit entities. Prerequisite: ACCTCY 3326.
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ACCTCY 4365 - Governmental Accounting and Budgeting
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ACCTCY 4384: Auditing Theory and Practice I
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3.00 Credits
University of Missouri-Columbia
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Introduction to the auditing profession, assurance function, and generally accepted standards for conducting audits. Prerequisites: ACCTCY 3328 and 3346.
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ACCTCY 4384 - Auditing Theory and Practice I
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ACCTCY 4940: Professional Accounting Internship
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3.00 - 6.00 Credits
University of Missouri-Columbia
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Provides full-time professional accounting work experience of at least eight weeks duration. Completion of first 105 hours of 150-hour accountancy curriculum (or equivalent) and consent of Internship Coordinator. Graded on S/U basis only.
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AERO 1100: The Foundations of the United States Air Force
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2.00 Credits
University of Missouri-Columbia
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Introduces the Air Force and Air Force ROTC. Topics include professional appearance, military customs and courtesies, core values, equal opportunity and treatment, officer opportunities, group leadership problems. Applies communicative skills. Leadership lab.
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AERO 1100 - The Foundations of the United States Air Force
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AERO 1200: The Foundations of the United States Air Force
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2.00 Credits
University of Missouri-Columbia
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Continues the introduction to the Air Force and Air Force ROTC. Topics include Air Force origins, organizations, major commands, installations, sister services (Army and Navy), group leadership problems. Applies communicative skills. Leadership lab.
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AERO 1200 - The Foundations of the United States Air Force
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