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.

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 and manufacturing accounting.

This course uses QuickBooks Accounting Software. To take this course online a student must purchase the same year of QuickBooks software that is being used on campus. Upon successful completion of this course, a student will be able to use the computer software to create a chart of accounts, accounts receivable and payable subsidiary ledgers, transaction journals, general ledgers, financial statements, reports and forecasts.

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.

This course covers basic accounting principles and practices and the entire accounting cycle, adjusting entries, closing entries and financial statement preparation. A corporate approach is used for service and merchandise accounting.

This course will require students to learn to perform financial accounting work at the mastery level.  Students will work on an individual and team basis to perform such duties as accounts payables, accounts receivables, payroll, sales tax processing, and general ledger work.  Students will be required to use research skills, problem solving skills, communication skills, and analytical skills to work out real-world financial accounting simulations. 

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.

This course will require students to use managerial accounting concepts in the classroom through various real-world practice sets and cases.  Each student will role play as a manager over a team involving several conflicts or problems.  Student will have to apply previously learned managerial problem solving skills to resolve the issues.  Students will then present resolutions to the class and discuss the situation outcomes in relationship to managerial accounting.  Students will also research businesses of interest and report how managerial accounting is applied in those settings. 

This course will introduce students to different accounting terminology and regulations used in governmental/not-for-profit, tax, cost/managerial, fraud, medical, construction, criminology, and other various industries.  Students will learn the fundamental differences in accounting for a governmental and not-for-profit entity versus a for-profit entity.  Students will compare and contrast balance sheets and income statements for a corporation, partnership, proprietorship, not-for-profit and governmental entity.  Tax terminology will be covered with the assignment of completing simple personal and corporate tax returns.

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.

This course is designed to teach students their ethical obligations in accounting and to help them evaluate the decision making process accountants go through.  This will be completed through the study of various accounting scandals, case studies, and interactions with guest speakers.  Students will be required to create questions for each guest speaker and report on what they learned.  Students will also develop various self-action plans to help cultivate and grow self-initiative and self-motivation.  Students will be required to present themselves in a professional manner and must be able to discuss applied accounting topics with various experienced accountants and managers.

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.

This course involves supervised work experience in the major field 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.

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.

English 101 introduces students to college-level writing and thinking through personal narrative, analytical, and research-supported writing. The processes of critical thinking, composing, revising, and editing are emphasized.  Students will learn basic research skills and documentation techniques.