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AC 136: Elementary Accounting I
3.00 Credits
North Central Missouri College
An introductory course in double-entry methods of accounting for service and merchandising enterprises. This includes the complete accounting cycle, special journals, notes and interest, accruals and deferrals, receivable, inventory and plant assets. (F, Sp, Su)
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AC 136 - Elementary Accounting I
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AC 137: Elementary Accounting II
3.00 Credits
North Central Missouri College
A continuation of Accounting 136, with emphasis on partnerships and corporations. The basics of financial analysis, cost accounting and managerial accounting are also included. Prerequisite: AC 136. (F, Sp, Su)
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AC 156: Fundamentals of Tax Preparation
3.00 Credits
North Central Missouri College
An introduction to basic tax concepts designed to familiarize the student with frequently used tax forms, tax information and accounting procedures. (DD)
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AC 156 - Fundamentals of Tax Preparation
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AC 186: Payroll Accounting
3.00 Credits
North Central Missouri College
This course covers the basics of payroll preparation and the filling out of forms that must be filed quarterly and annually by most businesses. Prerequisite: AC 136. (Sp, Su)
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AC 186 - Payroll Accounting
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AC 206: Computer Accounting
3.00 Credits
North Central Missouri College
In this course computers are used to apply the basic principles and procedures of accrual accounting with a sophisticated accounting software program. Computer accounting applications include general ledger, accounts receivable, accounts payable, invoicing, payroll, inventory and job cost. Prerequisite: AC 136. Basic keyboarding skill required. (Lab fee) (F,Sp,Su)
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AC 210: Cost Accounting
3.00 Credits
North Central Missouri College
This course emphasizes the basic theory and procedures of allocating materials, labor and factory overhead through job order, process cost and standard cost accounting systems. Prerequisite: AC 137. (F)
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AC 210 - Cost Accounting
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AC 215: Applied Math for Business
3.00 Credits
North Central Missouri College
This course reviews math and algebra fundamentals and uses an algebraic approach of problem solving as applied to the fields of accounting and business. Prerequisite: Appropriate ACT or placement test score, or completion of Math Fundamentals. (Sp)
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AC 220: Income Tax Accounting
3.00 Credits
North Central Missouri College
The principles of federal income tax accounting as they apply to the individual partnership and corporation. Prerequisite: AC 136. (Sp)
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AC 220 - Income Tax Accounting
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AC 236: Intermediate Accounting I
3.00 Credits
North Central Missouri College
An in-depth study of accounting procedures with emphasis on financial statements, inventory, and plant and intangible assets. Prerequisite: AC 137. (F)
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AC 236 - Intermediate Accounting I
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AC 237: Intermediate Accounting II
3.00 Credits
North Central Missouri College
A continuation of Intermediate Accounting I, emphasizing corporate stocks and bonds, paid-in capital, income taxes, changes in financial position and analysis of financial statements. Prerequisite: AC 236. (Sp)
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