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2009 - 2010 Catalog (Archived)
Course Descriptions for ACNT 2303

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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.)

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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