Course Descriptions for ACNT
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ACNT 1303 Introduction to Accounting I (3)
This is a WECM Course Number. 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: ACNT 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 1305 Forensic Accounting (3)
This is a WECM Course Number. Prerequisite: ACNT 2303 or ACNT 2403. Accounting fraud and examination designed to provide a basic understanding of the impact that fraud has on an organization. (3 Lec.) |
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ACNT 1311 Introduction to Computerized Accounting (3)
This is a WECM Course Number. Corequisite/Concurrent: Students must be concurrently enrolled or have successfully completed coursework in ACCT 2301, ACCT 2401, or ACNT 1303. 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. Corequisite/Concurrent: Students must be concurrently enrolled or have successfully completed coursework in ACCT 2301, ACCT 2401, or ACNT 1303. 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. Corequisite/Concurrent: Students must be concurrently enrolled or have successfully completed coursework in ACCT 2301, ACCT 2401, or ACNT 1303. 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: ACCT 2301 or ACCT 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 1380 Cooperative Education - Accounting (3)
This is a WECM Course Number. Corequisite/Concurrent: Students must obtain instructor approval and be concurrently enrolled or have successfully completed coursework in ACCT 2301, ACCT 2401, or ACNT 1303. 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. 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 2303 Intermediate Accounting I (3)
This is a WECM Course Number. Prerequisite: ACCT 2301 or ACCT 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: ACNT 2303 or ACNT 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 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: ACCT 2302 or ACCT 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: ACCT 2302 or ACCT 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 2380 Cooperative Education - Accounting (3)
This is a WECM Course Number. Prerequisite: ACNT 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.) |
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.
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.