Accounting

Course Descriptions/Common Syllabi

This section contains descriptions of courses offered at Moberly Area Community College. Not all of the courses listed in this section are offered every semester. Information on where and when these courses are available may be found in each semester’s course schedule available on the Course Offerings page. Contact advising for more information.

For Course Syllabi, click on the course title to view.

ACC 101 Accounting I 3-0-3
ACC101 is a beginning course introducing fundamental principles of accounting. Course content includes the accounting cycle, analysis of the balance sheet and income statement, payroll, calculation of interest and discounts, depreciation, and recording of accrued and deferred items.

ACC 102 Accounting II  3-0-3
ACC102 is a continued study of accounting principles and procedures. This study includes partnerships and corporations, revenue concepts and statement analysis, accounting for plant assets, and introduces managerial accounting concepts. Prerequisite: ACC101.

 ACC 110 Personal Finance  3-0-3
This is a course in the management of personal finances. It will provide students with opportunities to develop skills for solving “real world” problems. The course will identify the components and sources of income, money management, spending and credit, saving and investment.

ACC 210 Federal Income Tax Accounting  3-0-3
This course focuses on federal income tax law as applied to individual taxpayers. Emphasis is on basic tax laws and concepts and application of those laws and concepts in tax return preparation and tax planning. A computerized income tax package is introduced. Prerequisite: ACC101 or instructor approval. (FA)

ACC 211 Managerial Accounting  3-0-3
This course provides students with a basic understanding of cost behavior. Students develop skills determining costs of materials, labor, and overhead; use job order and process cost methods; apply budgeting principles; cost allocation; perform standards and variance analysis; and strategic cost management. Prerequisite: ACC 101. (FA)

ACC 214 Computerized Accounting Applications using QuickBooks  3-0-3
Students will learn to use an integrated accounting computer program to do basic areas of accounting, such as payables, receivables, payroll, depreciation, inventory, etc., and to prepare accounting statements and reports. Students will learn through problem-solving and practice sets to establish a set of computerized books for a new business or for an existing business that has been utilizing a manual accounting system. Prerequisite: A grade of “C” or higher in ACC101 or instructor approval. Pre- or Corequisite: BUS261. (SP)

ACC 218 Payroll Accounting  3-0-3
This course provides hands-on experience in calculating payroll, completing payroll taxes, preparing payroll records, and payroll reports. This course also covers rules and regulations governing employment. Prerequisite: ACC101 or instructor approval. (SP)

ACC 260 Accounting Capstone  3-0-3
The purpose of this course is to combine knowledge gained through the entire program and relate it to real-world companies. This course reviews and extends accounting, financial statement analysis, ethical issues, and business skills requiring students to integrate and apply skills and techniques acquired from previous courses. Prerequisites: ACC102, ACC210, ACC211. Pre- or Corequisites: ACC214, ACC218

ACC 295 Accounting Internship  0-(6-18)-(2-6)
This course is designed to provide students real-life work experiences through on-the-job training with a field-related cooperating employer in the student’s declared major. Students will be supervised by the business/industry sponsor and report to the Director of Career and Technical Programs or assigned faculty member. The position may be paid or unpaid. Students must complete a minimum of 45 contact hours per credit hour per semester. Course is variable credits and may be repeated for up to six credit hours. Prerequisites: Minimum of 30 credit hours, with at least 18 credits of core classes in the program area, 2.50 GPA, and/or approval from the Dean of Workforce Development and Technical Education or designee.

ACC 299 Special Studies in Accounting  (1 to 6)-0-(1 to 6)
This course will consist of specialized study in areas of the department, which are not covered in-depth in other courses. Students may take no more than six credit hours of special studies in any one discipline. (IN)

1981-82 National Championship Women's Basketball Team

Coach Dick Halterman
Coach John Cochran
Ball Boy – Troy Halterman
Eleanor Carr
Rochelle McKenzie
Brenna Kelly
Carmela McMullen
Tammy Harryman
Janet Thompson
Kim Cooley
Lisa Brown
Georgia Hinson
Kathy Schulz
Denise Derrieux
Margrett Bassett
Jackie Glosson
Marion Fitzsimmons
Manager – Debbie Brown
Manager – John Peveler

1980-1981 Women's Basketball Team

Coach Dick Halterman
Coach John Cochran 
Sandy Moore
Pat Seger Zeitlow
Lisa Linathcum Holt
Patty Rapp Thorne
Renne Skaggs Brown
Vickie Crigler
Elenaor Carr
Rochelle McKenzie
Sheri Sills Schneider
Sara Figg Gillilan
Manager Roxie Robinson
Manager Debbie Brown

1977-78 Women’s Team

Coach Joyce Campbell
Assistant Coach Steve Hunter
Mary Smiley Wohlford
Linda Connor Seidt
Robin Fitzsimmons Trammell
Janet Jackson
Debbie Stith Head
Kristie Richards Musick
Donna Farris David
Brenda Rucker
Neal Head, trainer
Cara Sue Bowden Cockerham, manager