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ACCT 220: Introduction to Financial Accounting
3.00 Credits
Truman State University
An introduction to the concepts and principles underlying accounting information and its use by external decision makers. Prerequisites: BSAD 107 or BSAD 157. Credits: 3 hours
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ACCT 221: Introduction to Management Accounting
3.00 Credits
Truman State University
An introduction to the concepts and principles underlying accounting information and its use by internal decision makers. Prerequisite: ACCT 220. Credits: 3 hours
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ACCT 302: Financial Reporting I
3.00 Credits
Truman State University
Current theory and financial reporting related to items in the balance sheet. Topics covered include cash, receivables, inventory, operational assets, and investments. Includes an initial review of basic accounting procedures. Prerequisites:?ACCT 212 or ACCT 221 and a major in accounting or business administration. Credits: 3 hours
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ACCT 302 - Financial Reporting I
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ACCT 303: Financial Reporting II
3.00 Credits
Truman State University
Theory and financial reporting related to equities. Topics include current liabilities, debt, pensions, leases, and stockholders' equity. Cash flows and other special reporting issues are covered. Prerequisites: ACCT 302 and major in accounting. Credits: 3 hours
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ACCT 319: Cost/Management Accounting
4.00 Credits
Truman State University
A study of accounting systems that provide information necessary to determine costs of goods and services, plan operations, control activities, and make decisions. Major topics include budgeting, product costing methods, cost allocations including activity-based costing, decision-making, and performance evaluation. Prerequisites: ACCT?212 or ACCT 221 and major in accounting or business administration. Credits: 4 hours
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ACCT 350: Professional Seminar in Accounting
1.00 Credits
Truman State University
Information regarding the accounting profession and nonacademic professional development. Topics include leadership skills, career goals, interviewing, networking, professional attire, career opportunities, and the importance of effective writing and oral communication. Credits: 1 hour
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ACCT 367: Accounting Information Systems and Control
3.00 Credits
Truman State University
Study of the influence of technology on business and accounting processes. Emphasis will be placed on the transaction cycles, risk assessment, and the development of accounting system controls. Prerequisite: ACCT 302 (or concurrent enrollment in ACCT 302) and major in accounting. Credits: 3 hours NOTE: This is a writing-enhanced course.
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ACCT 368: Accounting Systems Integration and Data Extraction
3.00 Credits
Truman State University
Study of data modeling, information system and database design and development, data extraction techniques and analysis methodologies. Emphasis will be placed on developing skills that enable the strategic use of data for decision-making. Prerequisites: ACCT 367 and major in accounting. Credits: 3 hours
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ACCT 400: Internship
3.00 - 15.00 Credits
Truman State University
On-the-job experience with public accounting firms, private business and industry, or governmental agencies. By arrangement. Prerequisites: Permission of academic advisor, instructor, and Dean, 3.0 GPA, and junior status or higher. Credits: 3-15 hours
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ACCT 407: Federal Taxation
3.00 Credits
Truman State University
Principles of federal tax accounting as it applies to individuals and corporations. Prerequisite: ACCT 302. Credits: 3 hours
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