Students are prepared for employment in general accounting and cost accounting positions - including positions requiring microcomputer skills - in business, government, and non-profit institutions, and are provided with sufficient knowledge to assume financial management positions after a reasonable training period with an organization or institution. In addition, MVCC accounting graduates have excellent success in transferring their credits to four-year institutions, and find the Accounting program a sound basis for further education in the field. High School Mathematics Course A or its equivalent is required.
Goals & Outcomes
Goal 1 To prepare the students to enter the field of accounting or transfer to a higher education institution
Graduates seeking a job secures a position in the field or seeks further education transfer to a higher education institution
Goal 2 To prepare the students to interact effectively within a diverse business population
Students will interact effectively within a diverse student population by completing collaborative projects
The student will demonstrate an awareness of global economic, social, and environmental developments
Goal 3 To prepare the student to communicate effectively
Students will communicate appropriately with instructors and peers in classroom assignments and projects
Goal 4 To train students to solve problems specific to accounting
Students will demonstrate the use of computers as a problem solving tool
Students shall analyze and solve accounting problems
Goal 5 To introduce students to a variety of international business scenarios
Students will demonstrate an understanding of world-wide issues related to business
Goal 6 To have students understand that business decisions are based on systematic processes such as accounting systems, MIS, and the economic way of thinking
Students will be able to summarize, report, and interpret financial data
Students will solve accounting problems using appropriate methods and principles
Goal 7 To prepare students to demonstrate information literacy
Students will use traditional and contemporary information technology
Students will identify, access, and appropriately use authoritative sources of information
First Semester 16.5 Credits
ED100 College Seminar
This course is an opportunity for students to develop the skills necessary to be successful in college. Students learn the importance of the faculty-student and advisor-advisee relationship, develop time management techniques, apply effective study skill techniques, recognize the implications of living in a diverse society, utilize college resources, and explore career and transfer requirements. Collaborative projects are included. Students matriculated in a degree program must take this course in their first term of study. See when this course is offered ...
AC115 Financial Accounting
This course is the first of a sequence that explores fundamental accounting principles, concepts, and practices as a basis for the preparation, understanding, and interpretation of accounting information. It covers the complete accounting cycle for service and merchandising businesses through the adjustment and closing of the books and the preparation of the income statement, the statement of owner equity, and the balance sheet. The details of accounting for cash, receivables, inventory, long-lived assets, and current liabilities are investigated. See when this course is offered ...
AC131 Business Law 1
This basic law course investigates the application of law to societal and business relationships through a study of the concept of commercial law and its sources, the law of contracts, the law of sales, and the law of negotiable instruments. Lecture, class discussion, and case study comprise the primary methods of instruction In the effort to develop awareness of the logic and application of the law. See when this course is offered ...
EN101 English 1:Composition
This course focuses on several kinds of writing-self-expressive, informative, and argumentative/persuasive, and others. A minimum of five essay compositions are required. The course emphasizes the composition of clear, correct, and effective prose required in a variety of professions and occupations.Prerequisites: The required developmental reading (DS051 Essential Reading & Study Skills, or DS080 Study Reading), or SL115 ESL4: Advanced Reading, and/or writing courses (EN099 Introduction to College English or SL116 ESL4: Advanced Composition) or permission of the instructor or designee. See when this course is offered ...
IS101 Computer Apps & Concepts 1
This course provides knowledge of relevant computer skills and a solid foundation in the terminology and concepts of computer technology. Experience is provided with a variety of microcomputer software applications, including word processing, electronic spreadsheets, graphics, file management, and integrated software. Concepts and terms focus on preparing for a technologically oriented society and using the computer as a tool for productivity, research, and communication. See when this course is offered ...
SS General Elective
AN101 Biological Anthropology
This course presents the biological and evolutionary history of humans. Basic concepts of evolutionary theory, human genetics, human biological adaptation and diversity, and the hominid fossil record are explored. It includes the behavior and ecology of living non-human primates. See when this course is offered ...
PS101 American Natl Govt
This course introduces the discipline of political science through the study of American government. Topics include the concept of the political system, democracy in theory and practice, the historical background and content of the Constitution, Federalism, and the role of the Supreme Court in civil rights. It stresses these aspects of the American political system: public opinion, voting behavior, the electoral system, political parties, and modern campaigning techniques. See when this course is offered ...
PY101 Intro General Psychology
This course introduces the many and varied facets of psychology. Emphasis is on interactions of individuals in their cultural, social, and economic environments as determined by their cognitive, behavioral, and emotional experiences and training. See when this course is offered ...
HI101 History of Civ 1
This course introduces the nature and study of history, and covers the emergence and development of Eurasian civilization to about 1500 A.D. in the Near East, India, China, Europe, the Western Hemisphere, and Africa. Attention is given to religion in these civilizations and on the rise of the West to a position of world power during the Middle Ages. See when this course is offered ...
This course is the second of a sequence that explores fundamental accounting principles, concepts, and practices as a basis for the preparation, understanding, and interpretation of accounting information. It covers corporate equity (including the statement of retained earnings), long-term debt, time-value concepts, capital budgeting, cost-volume-profit analysis, and financial statement analysis. Prerequisite: AC115 Financial Accounting. See when this course is offered ...
BM115 Prin of Macroeconomics
This course studies the theory and operation of the economy and how government attempts to achieve domestic and international economic goals using monetary and fiscal policies. Topics include are: the nature of economics, the economizing problem, capitalism and the circular-flow, overview of the public sector, measuring output and income, macroeconomic instability, aggregate demand and supply, Keynesian employment theory, fiscal policy and its applications, money, banking, and monetary policy applications, and international trade and finance. See when this course is offered ...
EN102 English 2:Idea&Values Lit
This course encourages a deeper understanding of human nature and the human condition through the study of ideas and values expressed in imaginative literature. Emphasis is placed on the use and development of critical thinking and language skills. Library-oriented research is required. Prerequisite: EN101 English 1: Composition or EN106 English 1: Composition and Reading. See when this course is offered ...
IS200 Spreadsht Concpts & Apps
This course expands the knowledge of those already familiar with the basic elements of electronic spreadsheets. It examines the various uses for a spreadsheet in business. Intermediate and advanced spreadsheet techniques are examined, including the power of functions, formatting, analytical graphics, and macros. Prerequisites: IS101 Computer Applications & Concepts 1 or IS100 Introduction to Computer Applications & Concepts; and a Mathematics Placement test result appropriate for MA110 Elementary Statistics or MA115 Intermediate Mathematics, or completion of MA045 Basic Math Skills or MA050 Introductory Mathematics. See when this course is offered ...
MA115 Intermediate Mathematics
This course introduces intermediate algebra-level knowledge and skills. Topics include exponents and radicals, polynomial and rational expressions, functions and relations and their graphs, inequalities, and systems of linear equations. Linear, quadratic, rational, and radical equations are solved. Applications are included. Prerequisite: An appropriate placement test result or MA 091 Introductory Algebra, or equivalent. See when this course is offered ...
This course uses a variety of standard computerized business systems such as general ledger, purchasing, accounts payable, inventory, payroll, cash receipts, and accounts receivable to enter, process and store data in operational-level transaction processing. Prerequisites: AC115 Financial Accounting and either IS101 Computer Applications & Concepts 1 or IS102 Computer Applications & Concepts 2 or IS100 Introduction to Computer Applications & Concepts. See when this course is offered ...
AC230 Financial Management
This course develops the role of the finance function and financial decision-making as it relates to the entire business organization. It stresses the financial planning of the requirements for funds, the effective acquisition of these funds (from internal sources and from capital markets), and the control of the use of these funds within the business. Prerequisite: AC116 Managerial Accounting. See when this course is offered ...
AC243 Cost Accounting
This course covers the effective development, presentation, and analysis of data. Topics include job process costing, cost allocation, joint product costing, and standard cost accounting, variance analysis, relevant costing and responsibility accounting. Prerequisite: AC116 Managerial Accounting. See when this course is offered ...
BM110 Prin of Microeconomics
This course studies the behavior of the individual and firm in allocating resources in a market system under various the degrees of competition. Topics include the nature of economics, scarcity choice, market pricing and applications, theory of consumer choice, business cost measurement, forms of competition, antitrust and regulations of business, factor pricing, externalities, and pollution. Poverty-income distribution, labor economics, or agricultural economics may also be discussed. See when this course is offered ...
Core GE Natural Science 4 Cr
Please select a Core (bolded) course from Category 2 Natural Sciences.
This course is a continued study of the accounting process and the application of the conceptual framework for generally accepted accounting principles (GAAP). Topics include the accounting cycle; revenue recognition; financial statement preparation; time value of money applications; and cash, receivables and inventory valuation.
Intangibles and plant assets with depreciation, impairments, and depletion are also covered.
Prerequisite: AC116 Managerial Accounting
See when this course is offered ...
MA110 Elementary Statistics
This course introduces probability and statistics. Topics include graphs, tables, frequency distributions, measures of central tendency and dispersion, normal distribution, correlation and regression, probability, and inferential statistics. This course is available in two formats: lecture only, or lecture plus laboratory using technology. Prerequisite: An appropriate placement test result or MA090 Essential Math Skills or MA 091 Introductory Algebra, or equivalent. See when this course is offered ...
Any AC, BM, or IS course other than those already required in the program EXCEPT: AC105, BM100, BM101, or IS100. BM294 Business Internship substitutes for two business electives.