Ozarks Technical
Community College

This course is required for all accounting majors and gives a detailed, hands-on approach to accounting. The entire accounting cycle, A/R, A/P, payroll entries, inventory, and cash management for a sole proprietorship are covered in this course. Prerequisite: “NC” or better in MTH 050 or higher or equivalent score on the placement test.

This course is a continuation of ACC 120 and includes the following topics: corporate and partnership accounting,long-term assets and liabilities, financial statement analysis, manufacturing accounting. Prerequisite: Grade of “C” or higher in ACC 120.

This course covers basic accounting principles and practices and the entire accounting cycle, adjusting entries, closing entries and fi nancial statement preparation. A corporate approach is used for service and merchandise accounting. Prerequisite: “NC” or better in MTH 050 or higher or equivalent score on the placement test

Students are taught the uses of accounting information for managerial decision-making. This course provides an introduction to cost accounting and includes the following topics: costing systems, standard costing and variance analysis, budgetary control, ABC costing, variable costing, production and capital decision analysis. Prerequisite: ACC 120 or higher.

This course provides a review of accounting principles and concepts through the use of a practice set. New accounting topics will be introduced to expand the students’ knowledge of accounting methods. Students will be exposed to more complex accounting and fi nancial decisions encountered by bookkeepers. Prerequisite: Grade of “C” or higher in ACC 220 or higher.

This course provides the application of accounting principles utilizing a software package on a microcomputer. Some specifi c topics include general ledger, accounts payable, accounts receivable, and payroll. Prerequisite: Grade of “C” or higher in ACC 120 or higher, or permission of lead instructor.

This course provides a real-world, hands-on, computerized bookkeeping learning experience. The student will be required to close the fiscal year after recording and posting payroll, purchases, and sales transactions for a month’s business. The student will complete the accounting cycle, monthly, quarterly, and annual state and federal government forms and reports that would be required of a small business. An analysis of the annual financial reports will be required. Prerequisites: Grade of “C” or higher in ACC 230 and ACC 270.

Principles of income tax accounting including current laws and reporting are covered in this course. Students are provided practical experience in preparation of individual returns while introducing proprietorship, partnership and corporate taxes. This course is only offered during the fall semester. Prerequisite: Grade of “C” or higher in ACC 120 or higher.

This course is designed to prepare students to perform payroll accounting duties for small businesses. This includes preparing payroll registers, employee earnings records and required government reporting documents. Prerequisite: Grade of “C” or higher in ACC 120 or higher.

This course provides a survey of business in the United States and also global considerations, including its background,functions, objectives, ethics and opportunities for careers. Various aspects of business will be covered: marketing,management, human resources, production, accounting, finance, administrative services, technology, computerization of the workplace, regulations, international trade and the impact of e-commerce on businesses around the globe.

This course will help students develop business communication skills by composing and writing letters, memos, reports and electronic mail messages. The students will develop a writing portfolio of business documents and prepare and present oral reports. In their preparation of business communications, the students will have opportunities to use word processing software, to use computer skills in searching the Internet and sending e-mail messages and to learn useful communication practices for a career in business.

This is a “hands-on” class learning to use the most common microcomputer software programs and information resource facilities. This course provides a look at the structure and components of microcomputers, their operating systems and an introduction to various applications with emphasis on word processing, database management, spreadsheet applications, presentation software and Internet usage.

This course provides a "hands-on" use of electronic spreadsheets. Students will design, test and debug spreadsheet applications. Spreadsheet formulas, functions and formatting will be utilized. Students will enter, modify, sort and extract data, print graphs and develop macros.

Instruction for this course includes career identification, self-assessment, resume’ development, preparation of cover letters, completion of applications for local jobs, learning the on-line employment application process, research of local companies, jobs available, and current salary ranges, job searching techniques and tools, interviewing skills, follow-up steps after the job interview and on-the-job performance expectations.

This course involves supervised work experience in the major fi eld which provides the student with the opportunity to make practical application of the knowledge and skills attained. An individualized instructional management plan will determine goals to be accomplished. Seminars may also be required. Prerequisite: Completion of 30 credit hours and 2.0 GPA, or advisor’s approval. Please see the Division Chair of the specifi c program area for application.

This course provides an introduction to the origin and derivation of economic systems. This course includes a look at the structure, organization, operation, and the goals of the United States economic system. A study in basic economic principles, including the role of the government in conducting economic policies (spending and taxes), the role of the Federal Reserve in managing the supply of money, and the role of others (including households and businesses) in determining economic outcomes is included. This course prepares students for further study in economics.

This course is an introduction to college-level writing with emphasis upon the process of thinking, composing, revising, editing and proofreading. Topics include basic research writing and documentation techniques.

This course is an introduction to the origin, organization and policy of the United States and state government. The course fulfills Missouri state law requiring instruction in the Constitutions of the United States and Missouri.