What is Accounting (ACCT)

Bookkeeping, accounting and auditing clerks are financial record keepers. They update and maintain accounting records, including those which calculate expenditures, receipts, accounts payable and receivable and profits and loss. Bookkeepers have roles in both small businesses and large companies' accounting departments. They ensure the completeness and accuracy of data and code documents according to company procedures. Auditors verify postings and documents to assure accuracy and completeness.

The skills taught in the accounting program are used by professionals in business management, public administration, entrepreneurship, finance and other commercial fields in order to forecast and control commercial endeavors.


  • Accounting (ACAAS) - addresses the aptitudes necessary to seek employment in paraprofessional accounting positions
  • Bookkeeping (BKPCE) - certificate of achievement program providing career preparation in bookkeeping processes 


MCC delivers relevant student-centered education to a diverse community of learners.  The Accounting program at MCC provides quality learning opportunities in accounting and related studies that facilitate commercial development within the community, contribute to individual employability, and prepare learners for further academic pursuits in business disciplines.


The following program learning outcomes address what we expect students to achieve and describe specific skills and abilities to be mastered by students completing the Accounting program.

Upon successful completion of MCC's Accounting Associate in Applied Science program, students will be able to:

  • Perform basic functions of accounting in accordance with General Accepted Accounting Principles (GAAP).
      Competency: Record transactions, complete the accounting cycle and prepare income statement, balance sheet and statement of owner's equity for a sole proprietorship.
  • Prepare, analyze and interpret financial statements.
      Competency: Perform transactional analysis, prepare a single-step income statement, balance sheet and statement of cash flows (indirect method) and prepare a corporate multi-step income statement.
  • Apply GAAP to advance accounting topics.
      Competency: Prepare transactions to record intangible assets, receivables, bonds and leases.
  • Describe earnings per share (EPS) in a complex capital structure.
      Competency: Apply the EPS formula to calculate basic and diluted EPS.
  • Apply breakeven in analyzing business decisions.
      Competency: Compute and apply net present value (NPV) in business decisions.
  • Apply cost accounting methods to evaluate and project business performance.
      Competency: Describe and compute cost-volume-profit (CVP) relationships.
  • Analyze specific economic markets to explain and predict changes in price and economic behavior.
      Competency: Explain how the interactions of market demand and market supply determine both the quantity of product available and the price at which it will be sold.

The results of these outcomes are published periodically and can be found in the appropriate college publications:

For program enrollment, graduation and employment rates, and related information: College Navigator.


Is it for you?

Bookkeeping, accounting and auditing clerks work in an office environment. They may experience eye and muscle strain, backaches, headaches and repetitive motion injuries from using computers on a daily basis. Clerks may have to sit for extended periods while reviewing detailed data.

Bookkeeping, accounting and auditing clerks may work longer hours to meet deadlines at the end of the fiscal year, during tax time or when monthly or quarterly financial reports are being prepared. Extended work hours may also occur when yearly accounting audits are performed. Additionally, those who work in hotels, restaurants and stores may put in overtime during peak holiday and vacation seasons.

Program Faculty

Victoria Badura, 
Ph.D., MAcc, B.S.B.A., CPA-State of Nebraska
COURSES: ACCT 1000/2000 level
Bob Gronstal 
M.B.A., B.A.,CPA-State of Nebraska
COURSES: ACCT 1000/2000  level
Carley Hunzeker
B.S.B.A., CPA- State of Nebraska
COURSES: ACCT 1000/2000 level
Bill Jefferson,  program coordinator 
Ph.D., M.B.A., B.B.A.
COURSES: ACCT 1000/2000 level
Rita Kleeman 
B.A., AA., CPA-State of Nebraska, Nebraska Licensed Real Estate Professional
COURSES: ACCT 1000/2000 level
Ed Napravnik 
B.A., A.A., CPA-State of Nebraska
COURSES: ACCT 1000/2000 level
Ashley Peters
M.B.A., M.S., B.S.B.A.
COURSES: ACCT 1000/2000 level
Idalene Williams
Ph.D.,M.B.A., B.S., CPA- State of Nebraska
COURSES: ACCT 1000/2000 level

Credit Classes and Registration

ACBSP Accredited logo

Metropolitan Community College Business and Accounting degrees are accredited by the Accreditation Council for Business Schools and Programs.