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AC 100: Introduction to Accounting
3.00 Credits
Missouri Valley College
3 hours. An introduction to the terminology, concepts, and principles of modern accounting procedures including record keeping, classifying, reporting, and analyzing basic financial information. Basic record keeping functions for both service and merchandising enterprises will be covered. Fall.
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AC 100 - Introduction to Accounting
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AC 149/249/349/449: Special Topics in Accounting
1.00 - 6.00 Credits
Missouri Valley College
1-6 hours. Topics and special problems arranged with the instructor. Prerequisite: Permission of instructor.
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AC 149/249/349/449 - Special Topics in Accounting
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AC 210: Principles of Accounting I
3.00 Credits
Missouri Valley College
3 hours. Accounting for both non-major and the major. Basic principles of the complete accounting cycle. Analysis of the balance sheet, income statement, other financial statements. Prerequisite: Sophomore standing or permission of instructor. Fall. Spring.
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AC 210 - Principles of Accounting I
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AC 220: Principles of Accounting II
3.00 Credits
Missouri Valley College
3 hours. Continuation of AC 210. Partnership and corporations, special emphasis on accounting procedures for the assets and liabilities commonly found in business. Prerequisite: AC 210. Fall. Spring.
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AC 220 - Principles of Accounting II
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AC 230: Accounting Computer Applications
3.00 Credits
Missouri Valley College
3 hours. Use of computer and electronic spreadsheets to solve accounting problems. This course is recommended for those pursing a major or minor in accounting. Prerequisites: "C" or better in CS 119, AC 220 or concurrent. Fall.
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AC 230 - Accounting Computer Applications
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AC 330: Income Tax
3.00 Credits
Missouri Valley College
3 hours. Preparation of federal income tax returns for individuals, partnerships, and corporations. Procedures required by current laws, regulations relating to federal income tax and social security taxes. Prerequisite: AC 220 or permission of instructor. Fall.
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AC 330 - Income Tax
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AC 340: Cost Accounting
3.00 Credits
Missouri Valley College
3 hours. Managerial accounting for decision making in an industrial organization; planning and controlling current operations. Includes the study of job order, process cost, and standard accounting. Prerequisite: AC 220. Spring.
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AC 340 - Cost Accounting
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AC 350: Intermediate Accounting I
3.00 Credits
Missouri Valley College
3 hours. Principles and techniques of financial information in accounting statements. Includes study of financial statements and most items pertaining thereto. Prerequisite: AC 220. Fall.
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AC 350 - Intermediate Accounting I
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AC 355: Taxation of Business Entities
3.00 Credits
Missouri Valley College
3 hours. Federal income taxation of corporations and shareholders, partnerships, S corporations and limited liability companies. Prerequisite: AC 330. Spring.
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AC 355 - Taxation of Business Entities
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AC 360: Intermediate Accounting II
3.00 Credits
Missouri Valley College
3 hours. Continuation of AC 350 with special emphasis on corporations, interpretation of the financial statements, cash flow analysis, price level changes. Prerequisite: AC 350. Spring.
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AC 360 - Intermediate Accounting II
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