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ACNT 1303 Introduction to Accounting I (3)
This is a WECM course number. Former course prefix/number ACCT 1371.
Prerequisite: None.
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. (3 Lec.)
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ACNT 1304 Introduction to Accounting II (3)
This is a WECM course number. Former course prefix/number ACCT1372.
Prerequisite: Accounting 1303.
A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment. (3 Lec.)
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ACNT 1311 Introduction to Computerized Accounting (3)
This is a WECM course number.
Prerequisite: Accounting 2301 or Accounting 2401, Accounting 1303, or concurrent enrollment.
Introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. (2 Lec., 2 Lab.)
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ACNT 1313 Computerized Accounting Applications (3)
This is a WECM course number. Former course prefix/number ACCT 2370.
Prerequisite: Accounting 2301 or Accounting 2401, Accounting 1303, or concurrent enrollment.
A study of utilizing the computer to develop and maintain accounting record keeping systems, make management decisions, and process common business applications with emphasis on utilizing a spreadsheet and/or data base package/program. (2 Lec., 2 Lab.)
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ACNT 1329 Payroll And Business Tax Accounting (3)
This is a WECM course number.
Prerequisite: Accounting 2301 or Accounting 2401, Accounting 1303, or concurrent enrollment.
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. (3 Lec.)
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ACNT 1331 Federal Income Tax: Individual (3)
This is a WECM course number. Former course prefix/number ACCT 2372.
Prerequisite: Accounting 2301 or Accounting 2401.
Basic instruction in the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for the individual. (3 Lec.)
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ACNT 1366 Practicum - Accounting (3)
This is a WECM course number. Former course prefix/number ACCT 7371.
Prerequisite: Accounting 2301 or 2401, Accounting 1303, or concurrent enrollment and instructor approval.
Practical general training and experiences in the workplace. The college, with the employer, develops and documents an individualized plan for the student. The plan relates the workplace training and experiences to the student's general and technical course of study. The guided external experiences may be paid or unpaid. This course may be repeated if topics and learning outcomes vary (1 Lec., 20 Ext.)
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ACNT 1380 Cooperative Education - Accounting (3)
This is a WECM course number. Former course prefix/number ACCT 7372.
Prerequisite: Accounting 2301 or 2401, Accounting 1303, or concurrent enrollment and instructor approval.
Career-related activities encountered in the student's area of specialization are offered through a cooperative agreement between the college, employer, and student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid work experience. This course may be repeated if topics and learning outcomes vary. (1 Lec., 20 Ext.)
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ACNT 1391 Special Topics in Accounting (3)
This is a WECM course number.
Prerequisite: None.
Topics address recently identified current events, skills, knowledge, and/or attitudes and behaviors pertinent to the technology or occupation and relevant to the professional development of the student. (3 Lec.)
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ACNT 2303 Intermediate Accounting I (3)
This is a WECM course number. Former course prefix/number ACCT 2378.
Prerequisite: Accounting 2301 or Accounting 2401.
Critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. (3 Lec.)
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ACNT 2366 Practicum - Accounting (3)
This is a WECM course number. Former course prefix/number ACCT 7471.
Prerequisite: Accounting 1366 and instructor approval.
Practical general training and experiences in the workplace. The college, with the employer, develops and documents an individualized plan for the student. The plan relates the workplace training and experiences to the student's general and technical course of study. The guided external experiences may be paid or unpaid. This course may be repeated if topics and learning outcomes vary. (1 Lec., 20 Ext.)
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ACNT 2380 Cooperative Education - Accounting (3)
This is a WECM course number. Former course prefix/number ACCT 7472.
Prerequisite: Accounting 1380 and instructor approval.
Career-related activities encountered in the student's area of specialization are offered through a cooperative agreement between the college, employer, and student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid work experience. This course may be repeated if topics and learning outcomes vary. (1 Lec., 20 Ext.)
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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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