Degrees & Courses

Course List

Principles Financial Acct
ACCT  0201 3.00 Credit Hours
An introduction to accounting as an information communication function that supports economic decision making. The topics covered should help students understand the development of financial statements and their interpretation. Prerequisite: MATH 30 or higher.
Principles Managerial Acct
ACCT  0202 3.00 Credit Hours
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.
Accounting Information Systems
ACCT  0309 3.00 Credit Hours
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. Prerequisite or Co-Requisite: ACCT 202.
Intermediate Accounting I
ACCT  0312 3.00 Credit Hours
A study of the four major financial statements, the conceptual framework underlying financial reporting, and generally accepted accounting principles (GAAP) for revenue recognition. Emphasis is placed on the importance of professional career development and ethics in the financial reporting process. Prerequisites: ACCT 201 and 202 with a grade of ‘C’ or above and MATH 129 or higher.
Intermediate Accounting II
ACCT  0322 3.00 Credit Hours
Course that covers financial accounting for business enterprises (with emphasis on the corporation). Emphasizes topics in areas of: accounting for assets, liabilities and stockholders’ equity. Prerequisite: ACCT 312 with grade of ‘C’ or above.
Managerial Accounting
ACCT  0325 3.00 Credit Hours
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. Prerequisite: ACCT 202.
Intermediate Accounting III
ACCT  0332 3.00 Credit Hours
Third of three courses that comprehensively cover financial accounting concepts and standards for business enterprises (with emphasis on the corporation). Coverage includes: (1) derivatives, (2) investments, (3) income taxes, (4) post-retirement benefits, (5) leases, (6) cash flows, (7) accounting changes and errors, (8) troubled debt restructuring, and (9) full disclosure in financial accounting. Prerequisite: ACCT 322.
Tax Accounting I
ACCT  0375 3.00 Credit Hours
Procedures for reporting federal income taxes with emphasis on income and deductions for individuals. Practice in preparing federal income tax returns. Prerequisites: ACCT 201 and 202 with a 'C' or above or permission.
VITA I
ACCT  0376 2.00 Credit Hours
An in-depth study of individual income taxation with particular emphasis on federal and Missouri tax return preparation. Students must pass the required tax certification exams offered by the IRS and will prepare individual tax returns. Prerequisite: ACCT 375 with a C or higher.
Cost Accounting
ACCT  0385 3.00 Credit Hours
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.
Advanced Accounting
ACCT  0402 3.00 Credit Hours
Application of accounting principles of business combinations, consolidated financial statements, foreign currency transactions, international accounting and governmental accounting. Prerequisite: ACCT 322.
Tax Accounting II
ACCT  0408 3.00 Credit Hours
Procedures for reporting federal income taxes with emphasis on corporations, partnerships, estates and trusts. Practice in preparing federal income tax returns of these business entities. Prerequisite: ACCT 375 or permission.
Auditing
ACCT  0411 3.00 Credit Hours
Overview of the certified public accounting profession with special attention to auditing standards, professional ethics, the legal liability inherent in the attest function, the study and evaluation of internal control, the nature of evidence, the use of statistical sampling, and performing an audit. Prerequisites: ACCT 312, ACCT 309. Prerequisite or co-requisite: ACCT 322.
Advanced Cost Accounting
ACCT  0422 3.00 Credit Hours
Advanced study in decision models and cost information, system choice, strategy, and management control. Special emphasis on Quality Management and time related management control initiatives. Prerequisite: ACCT 385.
VITA II
ACCT  0476 1.00 Credit Hours
A continuation of VITA I where students prepare federal and other state tax returns. Students must pass the Basic, Intermediate and Advanced tax certification exams offered by the IRS, and will review basic and intermediate tax returns and prepare advanced individual tax returns. Prerequisite: ACCT 376 or instructor permission.
Internship in Accounting
ACCT  0491 1.00 Credit Hours
An internship for senior accounting students with an opportunity to observe and participate in actual business operations within the community. All internships must conform to institutional policy regarding the number of hours of work, the number of credit hours and written agreements with the cooperating business or agency. Prerequisites: 65 hours, 3.00 GPA and department approval.
Advanced Topics in Accounting
ACCT  0498 1.00 Credit Hours
For upper division accounting or related majors with topics to be announced each time the course is offered. Prerequisite: Senior standing or permission.
Indep Study in Accounting
ACCT  0499 1.00 Credit Hours
Individually directed readings, research and discussion in selected areas of accounting for advanced majors. Scope, depth, area of concentration and credit to be arranged upon entry into course. Offered by arrangement. Prerequisites: Permission and a minimum 3.00 GPA. Repeatable up to six credit hours.
Financial Acct & Reporting
ACCT  0502 3.00 Credit Hours
Advanced study of accounting for business combinations, foreign currency transactions and translation, reorganizations and liquidations, and financial reporting requirements of the Securities & Exchange Commission. Prerequisite or Co-requisite: ACCT 332 or permission of MAcc Program director.
Tax Planning and Research
ACCT  0508 3.00 Credit Hours
This course introduces the upper-division accounting major or master's degree student to the basic concepts, methods, and tools of tax research. The coverage is broad, exploring the general framework of tax law. Prerequisite: ACCT 408, graduate status or MAcc Program Director permission.
Integrative Accounting Seminar
ACCT  0545 3.00 Credit Hours
The course integrates financial accounting and fundamental managerial accounting topics with strategic analysis to evaluate the organization’s objectives of liquidity, profitability, and operations efficiency. The emphasis is on cash flow statement, ratio analysis, and use of accounting information to facilitate ethical decision making, planning, budgetary control, and performance evaluation processes. Prerequisite: ACCT 322 and 385, graduate status or MAcc Program Director permission.
Controllership
ACCT  0585 3.00 Credit Hours
A study of how accounting and operating information is used in management planning and decision making. Students will apply advanced costing models and design and evaluate management decision making information systems. Topics will include issues that are appropriate for consideration by executive management and the board of directors. Prerequisite: ACCT 385 and graduate status or MAcc Program Director permission.
Special Topics in Accounting
ACCT  0598 3.00 Credit Hours
For upper division accounting and Masters of Accountancy students with topics to be announced each time the course is offered. Prerequisite: Masters of Accountancy candidate or permission of MAcc program director.
Ethics & Professional Respblty
ACCT  0601 3.00 Credit Hours
This course will provide the student with a framework for making ethical decisions in the accounting environment. In addition, the course will provide an introduction to professional responsibility with a particular focus on the CPA profession, and review legal issues of primary interest to professional accountants. Prerequisite: GB 301.
Contemporary Auditing Issues
ACCT  0604 3.00 Credit Hours
In-depth study of significant pronouncements of the Auditing Standards Board and the Public Company Accounting Oversight Board. Pronouncements will be compared to standards issued by the International Auditing and Assurance Standards Board. Prerequisite: ACCT 411and ACCT 502.
Sem in Financial Acct Theory
ACCT  0632 3.00 Credit Hours
Review of the principles, rules, and procedures underlying the broad area of external financial reporting, including comparisons of U.S. and International Accounting Standards. Literature of the course is composed of publications by authoritative accounting bodies and contemporary developments in academic research. Prerequisite: ACCT 502.
Professional Internship
ACCT  0691 3.00 Credit Hours
In consultation with the coordinating professor, the student is engaged in first-hand experience with a business, organization, or other professional entity. A portfolio of assigned work shall be collected, examined, and evaluated during the semester. Prerequisite: Permission of MAcc Program Director and a minimum 3.0 GPA.
Sem in Accounting Leadership
ACCT  0692 3.00 Credit Hours
An examination of the leadership and communication challenges associated with being a professional accountant. Students will lead and participate in teams of students while preparing income tax returns with the Volunteer Income Tax Assistance program.
Special Topics in Accounting
ACCT  0698 3.00 Credit Hours
For Masters of Accountancy students with topics to be announced each time the course is offered. Prerequisite: Masters of Accountancy candidate or permission of MAcc program director.
Independent Study Accounting
ACCT  0699 3.00 Credit Hours
In consultation with coordinating professor, student selects a topic for intensive study in the student's program, with emphasis on research. Prerequisites: Permission of MAcc Program Director and a minimum 3.0 GPA.