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ACCT 313: Intermediate Accounting I
3.00 Credits
Missouri Baptist University
A study of theoretical foundations and the conceptual framework of accounting with emphasis of study placed on the balance sheet, income statement, statement of cash flows, present and future values applications, cash and investments, inventory, and revenue recognition. Prerequisite(s): ACCT 223. Three Hours, Fall, Odd Years
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ACCT 313 - Intermediate Accounting I
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ACCT 323: Intermediate Accounting II
3.00 Credits
Missouri Baptist University
A continuation of the study of theoretical foundations in accounting with emphasis placed on the accounting of liabilities, capital stock, retained earnings, stockholder's equity changes, debt financing through bonds and other securities, derivatives and hedging, and accounting for income taxes. Prerequisite(s): ACCT 313 or consent of instructor. Three Hours, Spring, Even Years
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ACCT 323 - Intermediate Accounting II
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ACCT 333: Cost Accounting
3.00 Credits
Missouri Baptist University
The study of cost determination as applied to a variety of business operations, including analysis of cost behavior, internal control in the manufacturing environment, and methods of cost allocation as well as activity based costing. An emphasis is placed upon job order, process, and standard cost accounting systems. Prerequisite(s): ACCT 223. Three Hours, Fall, Even Years
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ACCT 333 - Cost Accounting
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ACCT 343: Governmental And Not- For- Profit Accounting
3.00 Credits
Missouri Baptist University
This course is a study of the principles of accounting and reporting for governmental units and not-for-profit organizations, such as colleges and hospitals, including fund accounting and budgetary controls, systems theory and application of specialized procedures and methods. Prerequisite(s): ACCT 223. Three Hours, Spring, Odd Years
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ACCT 343 - Governmental And Not- For- Profit Accounting
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ACCT 353: Budgeting
3.00 Credits
Missouri Baptist University
This course is designed to help present and future managers understand and apply budgeting theories, principles and techniques. Students examine revenue expenditures, the budgeting process, and analyze budget variances. Prerequisite: ACCT 223 or consent of instructor. This course helps fulfill the 150-hour requirement for students who plan to sit for the CPA exam. Three Hours, Fall Odd Years
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ACCT 353 - Budgeting
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ACCT 413: Tax Accounting
3.00 Credits
Missouri Baptist University
This course is a study of current federal income tax laws and accounting practices as they apply to tax regulations. Topics examined include ethics, research, planning, and compliance. An emphasis is placed upon individual tax returns. Prerequisite(s): ACCT 223. Three Hours, Fall, Even Years
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ACCT 413 - Tax Accounting
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ACCT 423: Current Topics in Financial Accounting And Reporting
3.00 Credits
Missouri Baptist University
In this course students examine current issues in financial accounting and reporting. Issues are examined within the framework of generally accepted accounting principles for valuation, presentation, and disclosure of items in financial statements. The course emphasizes the application of the Financial Accounting Standards Board and AICPA pronouncements. Prerequisite: Accounting 323. This course helps fulfill the 150-hour requirement for students who plan to sit for the CPA exam. Three Hours, Spring Odd Years
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ACCT 423 - Current Topics in Financial Accounting And Reporting
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ACCT 443: Auditing
3.00 Credits
Missouri Baptist University
The course is a study of the work and practice of the independent public accountant. A risk-based approach relating inherent and control risks to substantive audit procedures is utilized. Topics emphasized include internal accounting controls, working papers, audit procedures, sampling, legal liability and ethical behavior. Prerequisite(s): ACCT 223. Three Hours, Fall, Odd Years
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ACCT 443 - Auditing
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ACCT 463: Advanced Accounting
3.00 Credits
Missouri Baptist University
This course offers advanced exposure to current accounting theory and practice. Topics emphasized include partnerships and limited liability companies, consolidated statements, inter-company transactions, receivership, and estates and trusts. Prerequisite(s): ACCT 323 or consent of instructor. Three Hours, Spring, Even Years
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ACCT 463 - Advanced Accounting
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ARTS 153: Art Appreciation
3.00 Credits
Missouri Baptist University
A survey of art from earliest times to the present era, designed to develop an understanding and appreciation of the role of art in the life of man. Three Hours, Fall, Spring
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ARTS 153 - Art Appreciation
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