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2008 - 2009 Catalog (Archived)
Course Descriptions for ACCT 2302

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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. A student may receive credit for ACCT 2302 or ACCT 2402 but not for both.

ACCT 2302   Principles of Accounting II (3)
This is a Texas Common Course Number.
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. This course is cross-listed as Accounting 2402. The student may register for either Accounting 2302 or 2402, but may receive credit for only one of the two. (3 Lec.)
Coordinating Board Academic Approval Number 5203015104

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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