ACNT 1303 Introduction to Accounting I (3)
This is a WECM Course Number.
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.
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. This course may be repeated if topics and learning outcomes vary. (2 Lec., 2 Lab.)
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ACNT 1313 Computerized Accounting Applications (3)
This is a WECM Course Number.
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.
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. This course is cross-listed as ACNT 1431. The student may register for either ACNT 1331 or ACNT 1431, but may receive credit for only one of the two. (3 Lec.)
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ACNT 1340 Accounting and Business Ethics (3)
This is a WECM Course Number.
Prerequisite: Accounting 2303 or Accounting 2403.
Ethical standards and behaviors, codes of professional conduct, and the impact of unethical behavior on an individual, business and society. (3 Lec.)
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ACNT 1347 Federal Income Tax for Partnerships and Corporations (3)
This is a WECM Course Number.
Prerequisite: Accounting 1331 or Accounting 1431.
Introduction to the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for a partnership, sub chapter S, and corporation. (3 Lec.)
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ACNT 1366 Practicum (or Field Experience) - Accounting (3)
This is a WECM Course Number.
Prerequisite: Accounting 2301 or 2401, Accounting 1303, or concurrent enrollment and instructor approval.
Practical, general workplace training supported by an individualized learning plan developed by the employer, college, and student. (1 Lec., 20 Ext.)
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ACNT 1380 Cooperative Education - Accounting (3)
This is a WECM Course Number.
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. (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. This course may be repeated if topics and learning outcomes vary. (3 Lec.)
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ACNT 1393 Special Topics in Taxation (3)
This is a WECM Course Number.
Prerequisite: Accounting 1331 or Accounting 1431.
Tax research which includes extensive on-line research. This course may be repeated if topics and learning outcomes vary. (3 Lec.)
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ACNT 1431 Federal Income Tax: Individual (4)
This is a WECM Course Number.
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. This course is cross-listed as ACNT 1331. The student may register for either ACNT 1331 or ACNT 1431, but may receive credit for only one of the two. (4 Lec.)
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ACNT 2303 Intermediate Accounting I (3)
This is a WECM Course Number.
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. This course is cross-listed as ACNT 2403. The student may register for either ACNT 2303 or ACNT 2403, but may receive credit for only one of the two. (3 Lec.)
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ACNT 2304 Intermediate Accounting II (3)
This is a WECM Course Number.
Prerequisite: Accounting 2303.
Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements, including comparative analysis and statement of cash flows. This course is cross-listed as ACNT 2404. The student may register for either ACNT 2304 or ACNT 2404, but may receive credit for only one of the two. (3 Lec.)
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ACNT 2309 Cost Accounting (3)
This is a WECM Course Number.
Prerequisite: Accounting 2302 or Accounting 2402.
A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. (3 Lec.)
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ACNT 2311 Managerial Accounting (3)
This is a WECM Course Number.
Prerequisite: Accounting 2302 or Accounting 2402.
A study of practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, financial statement analysis, and income taxation. (3 Lec.)
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ACNT 2330 Governmental and Not-for-Profit Accounting (3)
This is a WECM Course Number.
Prerequisite: Accounting 2302 or Accounting 2402.
Basic concepts and techniques of fund accounting, financial reporting for governmental and not-for-profit entities. Accounting cycle for funds and account groups and related financial statements. (3 Lec.)
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ACNT 2331 Internal Control and Auditing (3)
This is a WECM Course Number.
Prerequisite: Accounting 2303 or Accounting 2403.
A study of internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants. (3 Lec.)
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ACNT 2332 Accounting Information Systems (3)
This is a WECM Course Number.
Prerequisite: Accounting 2302 or Accounting 2402.
A study of the role of accounting information systems and related subsystems including data collection, retrieval, manipulation, filtering, and sorting of data. (3 Lec.)
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ACNT 2333 Advanced Accounting (3)
This is a WECM Course Number.
Prerequisite: Accounting 2304 or Accounting 2404.
Methods of measuring and communicating economic information, including consolidated statements, partnerships, real estate, foreign operations, and fund units. (3 Lec.)
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ACNT 2366 Practicum (or Field Experience) - Accounting (3)
This is a WECM Course Number.
Prerequisite: Accounting 1366 and instructor approval.
Practical, general workplace training supported by an individualized learning plan developed by the employer, college, and student. (1 Lec., 20 Ext.)
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ACNT 2380 Cooperative Education - Accounting (3)
This is a WECM Course Number.
Prerequisite: Accounting 1380 and instructor approval.
Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 20 Ext.)
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ACNT 2403 Intermediate Accounting I (4)
This is a WECM Course Number.
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. This course is cross-listed as ACNT 2303. The student may register for either ACNT 2303 orACNT 2403, but may receive credit for only one of the two. (4 Lec.)
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ACNT 2404 Intermediate Accounting II (4)
This is a WECM Course Number.
Prerequisite: Accounting 2303 or Accounting 2403.
Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements, including comparative analysis and statement of cash flows. This course is cross-listed as ACNT 2304. The student may register for either ACNT 2304 or ACNT 2404, but may receive credit for only one of the two. (4 Lec.)
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