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Accounting Course Descriptions

MCC Campus(s):
MCC-Blue River
MCC-Longview
MCC-Maple Woods
MCC-Online

Program Coordinators:
Lynn Canaday, Ph.D., 816.604.6678
Kim Luken, 816.604.3106

Important: MCC recently updated the BSAD course designator for its business courses to either BUSN or ACCT. Please refer to the Business Course Crosswalk (PDF) to determine the name of the new BUSN or ACCT course that will fulfill the BSAD requirement on your degree plan.

ACCT 100 - Introduction to Accounting - 3.00 credits

Introduction to the steps of the accounting cycle. Practical background in accounting for professional offices and/or merchandising businesses.

ACCT 101 - Accounting Principles I - 3.00 credits

This course covers the practice and application of accounting principles involved in the process of preparing financial statements in accordance with the Generally Accepted Accounting Principles (GAAP).

ACCT 102 - Accounting Principles II - 3.00 credits

Prerequisite: ACCT 101 with a minimum grade of C. This course involves the practice and application of accounting principles involved in corporations. Departmentalization, budgeting, and statement analysis are all covered; along with introductory managerial accounting concepts.

ACCT 103 - Managerial Accounting - 3.00 credits

Prerequisite: ACCT 101 with a minimum grade of C. Interaction between the fields of accounting and management with emphasis on analysis of accounting records for aiding managerial decision making.

ACCT 104 - Payroll Accounting - 3.00 credits

Prerequisite: ACCT 101 with a minimum grade of C. Basic theory of payroll accounting for a professional enterprise.

ACCT 140 - Individual Income Tax - 3.00 credits

Prerequisite: ACCT 101 with a minimum grade of C. Principles of the Internal Revenue Code (IRC) as applied to individual returns are covered, along with forms required from the employer and the individual. Course involves preparation of individual tax form 1040 and accompanying schedules.

ACCT 142 - Individual Income Tax w/VITA - 3.00 credits

Prerequisite: ACCT 101 with a minimum grade of C or instructor consent. This course provides an introduction to individual income taxes. Students are required to complete Internal Revenue Service (IRS) certification exams to serve as a preparer for the Volunteer Income Tax Assistance (VITA) program. Upon certification students must volunteer twenty (20) hours as a tax return preparer at a VITA tax site.

ACCT 153 - Accounting Information Systems - 3.00 credits

Prerequisite: ACCT 101 with a minimum grade of C. Investigations, application and utilization of accounting software packages in a computerized business accounting system..

ACCT 155 - Accounting Using Spreadsheets - 3.00 credits

Prerequisite: ACCT 101 with a minimum grade of C. Investigations, application and utilization of accounting software packages in a computerized business accounting system.

ACCT 158 - Introduction to Data Analytics for Accounting - 3.00 credits

Prerequisite: ACCT 102 with a minimum grade of C. Learning to analyze data with technological assistance in a way that assists in answering fundamental business and accounting questions and create value.

ACCT 202 - Intermediate Accounting I - 3.00 credits

Prerequisite: ACCT 102 with a minimum grade of C. This course covers advanced practice and application of financial reporting accounting in accordance with the generally accepted accounting principles (GAAP), includes financial statements, related disclosures, asset measurement, income determination, valuation of liabilities and investments.

ACCT 290 - Accounting Capstone - 1.00 credits

Prerequisite: Instructor approval required. Independent study in accounting under the supervision of a faculty member. This course is graded as Pass/Fail.