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ACCT 202: Principles of Managerial Accounting
3.00 Credits
Missouri Southern State University
Use of accounting as a tool for the process of planning, controlling and decision-making. Emphasis on where accounting data is obtained, what kind of information is needed and how it is used in the management process. Prerequisite: Acct 201 with a grade of 'C' or above.
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ACCT 202 - Principles of Managerial Accounting
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ACCT 305: Health Administration Finance
3.00 Credits
Missouri Southern State University
Use of accounting as a tool for the process of planning, controlling and decision making, with an emphasis on healthcare management applications. Coverage includes sources of accounting data, what kind of information is needed and how it is used in the management process. Prerequisite: Math 125 or higher.
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ACCT 305 - Health Administration Finance
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ACCT 309: Accounting Information Systems
3.00 Credits
Missouri Southern State University
A comprehensive study of the objectives, uses, evaluation, and design of accounting information systems. The course is for students who will soon be assuming the responsibilities of professional accountants and need to know how accounting information systems function. Acct 202 with a grade of 'C' or above.
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ACCT 309 - Accounting Information Systems
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ACCT 312: Intermediate Accounting
3.00 Credits
Missouri Southern State University
Examination of current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users. Emphasizes asset and income determination, preparation and interpretation of financial statements, and related disclosure requirements. Prerequisite: Acct 202 with a grade of 'C' or above.
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ACCT 312 - Intermediate Accounting
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ACCT 322: Intermediate Financial and Capital Accounting
3.00 Credits
Missouri Southern State University
Course that covers financial and capital accounting for business enterprises (with emphasis on the corporation). Emphasizes topics in areas of: (1) accounting for liabilities (2) shareholders' equity, (3) earnings per share, (4) investments, (5) income taxes, and (6) the statement of cash flows. Prerequisite: Acct 202 with a grade of 'C' or above.
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ACCT 322 - Intermediate Financial and Capital Accounting
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ACCT 325: Managerial Accounting
3.00 Credits
Missouri Southern State University
Use of accounting as a tool for the process of planning, controlling, and decision-making. Emphasis on where accounting data is obtained, what kind of information is needed, and how it is used in the management process. This course may not be taken by the accounting major to satisfy accounting core requirements.
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ACCT 325 - Managerial Accounting
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ACCT 332: Intermediate Accounting III
3.00 Credits
Missouri Southern State University
Third of three courses that comprehensively cover financial accounting concepts and standards for business enterprises (with emphasis on the corporation). Coverage includes (1) earnings per share, (2) investments, (3) income taxes, (4) post-retirement benefits, (5) leases, (6) cash flows, and (7) accounting changes and errors. Prerequisite: Acct 322.
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ACCT 332 - Intermediate Accounting III
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ACCT 350: Financial Statement Analysis
3.00 Credits
Missouri Southern State University
Keys to both accounting and financial analysis. Examines the relevance of financial statement analysis to all business decisions. Priorities: (1) relevance; (2) decision inferences; and (3) practicality. Prerequisite: Acct 202 or permission.
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ACCT 350 - Financial Statement Analysis
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ACCT 375: Tax Accounting I
3.00 Credits
Missouri Southern State University
Procedures for reporting federal income taxes with emphasis on income and deductions for individuals. Practice in preparing federal income tax returns. Prerequisite: Acct 202 with a 'C' or above or permission.
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ACCT 375 - Tax Accounting I
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ACCT 385: Cost Accounting
3.00 Credits
Missouri Southern State University
Study of accounting cost systems providing information generation for managerial planning and control. Special emphasis is placed on both technology and Quality Management as applied to industrial and service enterprises. Prerequisites: Acct 202 with a 'C' or above, GB 321.
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ACCT 385 - Cost Accounting
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