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ACCT 2100: Survey of Accounting
3.00 Credits
University of Central Missouri
Study of elementary financial and managerial accounting to include the preparation and use of accounting statements and use of accounting information for managerial decisions. Course may not be substituted for ACCT 2101 and/or ACCT 2102. Not available to students with credit in ACCT 2102.
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ACCT 2101: Principles of Financial Accounting
3.00 Credits
University of Central Missouri
Fundamental principles of financial accounting. The preparation and use of financial accounting records and statements for business organizations.
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ACCT 2102: Principles of Managerial Accounting
3.00 Credits
University of Central Missouri
Development and use of cost and managerial accounting information for management control and decision making. Prerequisite: ACCT 2101 and MATH 1111 or equivalent.
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ACCT 2110: Microcomputer Applications in Accounting
3.00 Credits
University of Central Missouri
Use of microcomputer to solve accounting related business problems. Prerequisites: BTE 1210, ACCT 2101, ACCT 2102 or concurrently.
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ACCT 3111: Intermediate Financial Accounting I
3.00 Credits
University of Central Missouri
Financial accounting theory and practice applied to selected topics with emphasis on assets and application of generally accepted accounting principles. Prerequisite: ACCT 2101 and ACCT 2110 or permission of department chair.
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ACCT 3111 - Intermediate Financial Accounting I
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ACCT 3112: Intermediate Financial Accounting II
3.00 Credits
University of Central Missouri
Continuation of financial accounting theory and practice applied to selected topics with emphasis on equities and application of generally accepted accounting principles. Prerequisite: ACCT 3111.
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ACCT 3112 - Intermediate Financial Accounting II
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ACCT 3120: Cost and Managerial Accounting
3.00 Credits
University of Central Missouri
Application of accounting for managerial decision making, financial reporting and control for business enterprises. Prerequisites: ACCT 2102 and FIN 2801.
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ACCT 3130: Introduction to Income Tax
3.00 Credits
University of Central Missouri
Federal Income Tax principles and procedures. Determination of gross income, exclusions from gross income, business and non-business deductions. Application of the principles is by the use of actual tax forms.
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ACCT 3130 - Introduction to Income Tax
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ACCT 3135: Internship in Accounting
3.00 - 9.00 Credits
University of Central Missouri
Opportunity for students to gain theoretical knowledge and practical experience within a particular field of specialization. May be taken for pass/fail credit only. Prerequisites: 60 semester hours and overall GPA 2.50 or above or permission of internship supervisor.
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ACCT 3160: Accounting Information Systems
3.00 Credits
University of Central Missouri
The integration of information flows of various segments of a business into an information system of the total organization. Emphasis areas include accounting aspects of data processing, system security controls, and documentation. Prerequisites: ACCT 2110 and ACCT 3111.
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