education major - Missouri Valley College

ACCOUNTING MAJORMajor requirements include the Basic Business Core of thefollowing: AC 210, AC 220, EC 206, EC 216, BA 212, BA 232,BA 282, CS 119, or 3 hours of Computer Science above thatlevel. The Accounting Major also requires AC 330, AC 340,AC 350, AC 360, AC 400, AC 430, BA 302, BA 322, BA 324,MA 185, BA 292, BA 432, EC 355, and BA 442. Required orelective hours taken for one Business Division major,concentration, or minor cannot be used to satisfy anotherBusiness Division major, concentration, or minor. (Total 66hours)Minor requirements: AC 210, AC 220, AC 330, AC 340, AC350, plus an elective course from any one of the following:AC 360, BA 282, BA 292, BA 302, BA 322. (Total 18 hours)Major Assessment: The current process for all majors in theDivision of Business is to take the Educational TestingServices’ Business Test. The test is given as a pre-test tostudents enrolled in BA 212, Principles of Management. Thiscourse is required of all Division majors. The test is alsogiven as a post-test to all graduating seniors in the Divisiontoward the end of their last semester.AC 100. Introduction to Accounting - 3 hours. An introductionto the terminology, concepts, and principles of modern accountingprocedures including record keeping, classifying, reporting, andanalyzing basic financial information. Basic record keepingfunctions for both service and merchandising enterprises will becovered. Fall.AC 210. Principles of Accounting I - 3 hours. Accounting forboth non-major and the major. Basic principles of the completeaccounting cycle. Analysis of the balance sheet, incomestatement, other financial statements. Prerequisite: Sophomorestanding or permission of instructor. Prerequisite: AC 210. Fall.Spring.AC 220. Principles of Accounting II - 3 hours. Continuation ofAC 210. Partnership and corporations, special emphasis onaccounting procedures for the assets and liabilities commonlyfound in business. Prerequisite: AC 210. Fall. Spring.AC 230. Accounting Computer Applications - 3 hours. Use ofcomputer and electronic spreadsheets to solve accountingproblems. This course is recommended for those pursing a majoror minor in accounting. Prerequisites: "C" or better in CS 119,AC 220 or concurrent. Fall.AC 330. Income Tax - 3 hours. Preparation of federal incometax returns for individuals, partnerships, and corporations.Procedures required by current laws, regulations relating tofederal income tax and social security taxes. Prerequisite: AC220 or permission of instructor. Fall.AC 335. Taxation of Business Entities – 3 hours. Federalincome taxation of corporations and shareholders, partnerships, Scorporations and limited liability companies. Prerequisite: AC330. Spring.AC 340. Cost Accounting - 3 hours. Managerial accounting fordecision making in an industrial organization; planning andcontrolling current operations. Includes the study of job order,process cost, and standard accounting. Prerequisite: AC 220.Spring.AC 149/249/349/449. Special Topics in Accounting - 1-6hours. Topics and special problems arranged with the instructor.Prerequisite: Permission of instructor.AC 350. Intermediate Accounting I - 3 hours. Principles andtechniques of financial information in accounting statements.Includes study of financial statements and most items pertainingthereto. Prerequisite: AC 220. Fall.AC 360. Intermediate Accounting II - 3 hours. Continuation ofAC 350 with special emphasis on corporations, interpretation ofthe financial statements, cash flow analysis, price level changes.Prerequisite: AC 350. Spring.AC 400. Advanced Accounting - 3 hours. Specializedaccounting for partnerships, branches, consolidated statements,installments and consignment sales, receivership, estates, trusts.Prerequisites: AC 350, AC 360. Fall.AC 401. Internship in Accounting - 1-9 hours. Internshipunder supervision of College personnel and cooperating facility.Prerequisite: All internships must be approved and finalized inthe semester prior to when they begin. Permission of divisiondean and Chief Academic Officer. Arranged.AC 411. Readings in Accounting - 3 hours. Readings ofcurrent literature from the broad spectrum of accounting.Designed to acquaint the student with an in-depth survey ofcurrent as well as classic topics in the field.AC 430. Auditing - 3 hours. Verification, analysis andinterpretation of financial data for statement presentation.Procedures, duties, responsibilities and ethics of an auditor.Prerequisites: AC 400, BA 302. Spring.AC 376/476. Independent Study - 1-3 hours. Reading orresearch at a greater depth than in a normal class. Prerequisite:Permission of the instructor, division dean and Chief AcademicOfficer.ALCOHOL & DRUG STUDIESMAJORMajor requirements: AD 100, AD 150, AD 310, AD 320, AD350, PY 100, PY 245, PY 345, PY 460, 7938and PY 372. (Total30 hours)Minor requirements: Eighteen (18) hours of AD curriculum,including at least 9 hours of upper division credit.Major assessment: ALDS students are required to completea practicum or placement at a state certified agency underthe supervision of a licensed professional. Furthermore,they are required to write a conceptual paper on any subjectin the mental health field.AD 100. Psychology of Substance Abuse Disorders - 3hours. A comprehensive overview of chemical dependency andits effects on the individual, family and society. The medical,psychological, social, and legal aspects are covered as well asthe disease concept, modalities of treatment, 12-step programs,and prevention. Fall. Spring.AD 150. Drugs and Behavior - 3 hours. Absorption,distribution, and excretion of drugs, neurophysiology,neurotransmitters, and the nervous system; drug stateconditioning, tolerance, dependence, withdrawal, and selfadministration.Fall. Spring.7915