The 7000-level course must require work appropriate for graduate credit and be approved as such by the Graduate Faculty Senate. Copyright © 125 Jesse Hall Columbia, MO 65211 Map and directions » Phone numbers and e-mail » Toggle Navigation Toggle Navigation. "W" after a number indicates that it is a Writing Intensive course, approved by the Campus Writing Board for use toward fulfilling MU's writing requirement. Topics may vary. There are limits on enrollment and space may not be available in the non-fee course or section. May NOT be listed as cross-level with 4000-4999 courses. Periodic seminars discuss research projects. An equal opportunity/affirmative action institution. Credit may not be earned for both ACCTCY 2026 and ACCTCY 2036.Credit Hours: 3Prerequisites: Sophomore Standing, This course covers the fundamentals of managerial accounting and additional topics in financial accounting. This course covers the fundamentals of financial accounting.Credit Hours: 3Prerequisites: Completion of 28 credit hours. Intended primarily for second-year or sophomore students who have the essential prerequisites or background. The content is designed for graduate students from materials science, mechanical engineering, chemical engineering, electrical engineering, etc. Phone numbers and e-mail », Introduction to accounting for non-business majors. Intended primarily for juniors and seniors. Emphasizes use of accounting information by internal and external users. The analysis involved considers 1) tax consequences of all parties to a transaction, 2) both explicit and implicit taxes, and 3) tax as well as non-tax costs. Review of cultural frameworks; transfer pricing methods and international accounting standards.Credit Hours: 3Prerequisites: ACCTCY 3346 and ACCTCY 3347. Graded on A-F basis only.Credit Hours: 3Prerequisites: ACCTCY 4384 or ACCTCY 7384. This non-credit course, recommended for all accountancy majors, will provide exposure to issues in the accounting profession through professional speaker series and symposia. Restricted to Accountancy Majors, ACCTCY 4000: Accountancy Professional Speakers and Symposia, (cross-leveled with ACCTCY 7000). After this portion of the course students will learn about the gift tax consequences of completed exchanges. Restricted to Accountancy Majors, This course covers the concepts, practices, and application of internal audit activities. Considered lower-division. Not for undergraduate credit. Log in to myZou using your username and password. COURSE OVERVIEW. Topics include skimming, cash larceny, check tampering, billing schemes and others. Map and directions » Graduate-level courses for beginning and mid-level graduate students primarily. In addition, computer components, data storage, networks, and information technology are discussed.Credit Hours: 3Prerequisites: Sophomore standing, ACCTCY 3326: Financial Accounting Theory and Practice I, Institutional structure, conceptual framework, and reporting standards and practices of financial accounting, with special emphasis on accounting for assets.Credit Hours: 3Prerequisites: ACCTCY 2037 or ACCTCY 2137H or ACCTCY 2027. Emphasizes use of accounting information by internal and external users.Credit Hours: 3Prerequisites: sophomore standing in Accounting or Business, 3.3 or higher GPA. Course only offered through Mizzou Online (self paced).Credit Hours: 3Prerequisites: ACCTCY 2026, ACCTCY 2036 or ACCTCY 2136H, First part of two-part course focusing on the nature and use of managerial and financial accounting information for decision making in various business settings. Components will include the Dawdy Speaker Series, Orin Ethics Symposium, and Symposia delivered by accounting firms and/or professional accounting organizations. An emphasis of the course will be upon the use of computer aids. Upper-division courses that may be listed as cross level with 5000-7999. Current issues in the financial reporting of business corporations to external parties.Credit Hours: 3Prerequisites: ACCTCY 2037 or ACCTCY 2137H or ACCTCY 2027 or ACCTCY 7310. Graded on S/U basis only.Credit Hour: 3-6Prerequisites: Accountancy Majors only and 105 credit hours completed and ACCTCY 3326 and ACCTCY 3328 and ACCTCY 3346 and ACCTCY 3347 and ACCTCY 4353, and GPA of 3.0 or higher, ACCTCY 7000: Accountancy Professional Speakers and Symposia, (cross-leveled with ACCTCY 4000). Community College courses will be considered equivalent to this level. Control concepts and design.Credit Hours: 3Prerequisites: Restricted to Accountancy Majors, ACCTCY 3346: Financial Accounting Theory and Practice II, Continuation of Accountancy 3326, with special emphasis on income recognition and accounting for liabilities and ownership equity.Credit Hours: 3Prerequisites: ACCTCY 3326. Courses that are not cross-level may not meet in the same room at the same time or near each other at the same time so that they attempt to “get around” this rule. Only 4000 and 7000-level courses may be cross-level listed. Provides full-time professional accounting work experience of at least eight weeks duration. Introduction to government and not-for-profit accounting. Addresses a series of special financial accounting topics including income taxes, pensions, leases, business combinations, consolidated statements, and foreign currency translation. Graded on S/U basis only.Credit Hours: 0Prerequisites: Accountancy Majors, Introduction to understanding how accounting information is used to help make informed decisions in various business settings. Restricted to Accountancy Majors, ACCTCY 8448: Emerging Issues in Accounting Information Systems, Current developments in the implementation and use of accounting information systems. Graded on A-F basis only.Credit Hours: 3Prerequisites: Restricted to Accountancy Majors, Corporate governance has taken on new prominence in light of the accounting scandals of the early 2000's (e.g., Enron) and the new regulatory regime of Sarbanes-Oxley. Concepts and principles of fund accounting, budgeting, auditing, and financial reporting in government and not-for-profit entities.Credit Hours: 3Prerequisites: ACCTCY 3326.

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