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ACCT 2301 Principles of Accounting I (3)
This is a common course number. Former course prefix/number ACC 201.
Prerequisite: None.
This course covers the theory and practice of measuring and interpreting financial data for business units. Basic concepts, principles, and procedures are applied to the following topics: operating cycle, accruals and deferrals, financial statements, internal controls, receivables, inventory, fixed assets, and liabilities. ACCT 2301 is a 3 credit hour lecture course. ACCT 2401 is a 4 credit hour lecture and laboratory course. Either course will meet degree requirements. (3 Lec.)
Coordinating Board Academic Approval Number 5203015104.
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ACCT 2302 Principles of Accounting II (3)
This is a common course number. Former course prefix/number ACC 202.
Prerequisite: Accounting 2301 or Accounting 2401. This course is a continuation of Accounting 2301 or Accounting 2401.
This course covers the theory and practice of measuring and interpreting financial data for business units, with emphasis on corporations and managerial applications. Basic concepts, principles, and procedures are applied to the following topics: preparation and analysis of financial statements, budgeting, cash flow, cost systems, responsibility accounting, and cost-volume-profit analysis. ACCT 2302 is a 3 credit hour lecture course. ACCT 2402 is a 4 credit hour lecture and laboratory course. Either course will meet degree requirements. (3 Lec.)
Coordinating Board Academic Approval Number 5203015104.
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ACCT 2401 Principles of Accounting I (4)
This is a common course number. Former course prefix/number ACC 208.
Prerequisite: None.
This course covers the theory and practice of measuring and interpreting financial data for business units. Basic concepts, principles, and procedures are applied to the following topics: operating cycle, accruals and deferrals, financial statements, internal controls, receivables, inventory, fixed assets, and liabilities. ACCT 2401 is a 4 credit hour lecture and laboratory course. ACCT 2301 is a 3 credit hour lecture course. Either course will meet degree requirements. (3 Lec., 2 Lab.)
Coordinating Board Academic Approval Number 5203015104.
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ACCT 2402 Principles of Accounting II (4)
This is a common course number. Former course prefix/number ACC 209.
Prerequisite: Accounting 2301 or Accounting 2401
This course is a continuation of Accounting 2301 or Accounting 2401. This course covers the theory and practice of measuring and interpreting financial data for business units, with emphasis on corporations and managerial applications. Basic concepts, principles, and procedures are applied to the following topics: preparation and analysis of financial statements, budgeting, cash flow, cost systems, responsibility accounting, and cost-volume-profit analysis. ACCT 2402 is a 4 credit hour lecture and laboratory course. ACCT 2302 is a 3 credit hour lecture course. Either course will meet degree requirements. (3 Lec., 2 Lab.)
Coordinating Board Academic Approval Number 5203015104.
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Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.
WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four year colleges and universities.
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