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 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 1340 Accounting and Business Ethics (3)
This is a WECM Course Number.
Prerequisite: ACNT 2303 or ACNT 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: ACNT 1331 or ACNT 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 1370 Accounting Communications (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACCT 2301 and ACCT 2302.
Presentation of concepts and techniques for developing a business style of writing and creating documents such as memorandums, letters and reports. The course will include an overview of methods for researching, organizing, analyzing and presenting information in an accounting context. Emphasis on written and oral assignments that develop communication skills for the accounting profession (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 1393 Special Topics in Taxation (3)
This is a WECM Course Number.
Prerequisite: ACNT 1331 or ACNT 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: 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 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: 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 2330 Governmental and Not-for-Profit Accounting (3)
This is a WECM Course Number.
Prerequisite: ACCT 2302 or ACCT 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: ACNT 2303 or ACNT 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: ACCT 2302 or ACCT 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: ACNT 2304 or ACNT 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 2370 Financial Statement Analysis (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACCT 2301 and ACCT 2302.
Corequisite/Concurrent: ACNT 2303.
Analysis of corporate financial reports from a decision-maker’s perspective. Applications included credit analysis, equity valuation and financial distress, including the construction of financial statements, the meaning of accounts, ratios and other evaluation indices. The course is case-and-applications-oriented. (3 Lec.)
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ACNT 2371 Management Auditing and Control (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACNT 2331.
Topics include internal audit standards, internal controls, risk assessment, evidence, documentation and communications. Auditing techniques including sampling and use of systems-based audit techniques. . Review of ethics, emerging issues and industry specific matters. (3 Lec.)
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ACNT 2372 Advanced Auditing (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACNT 2331.
Advanced-level of external auditing issues and practice. The focus is on current issues facing the auditing professions with emphasis on the challenges facing the audit practitioner in the foreseeable future. Emerging issues in auditing are identified and analyzed using audit concepts. Topics may include auditing theory and research, economic function of audits, professional standards, malpractice, securities regulation, statistical sampling and computerized auditing. Cases, readings, individual research and discussion. (3 Lec.)
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ACNT 2373 International Financial Reporting (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACNT 2303.
An examination of the aspects of accounting which apply to multinational business and to practice outside the United States. Topics included in the course are: patterns of accounting practice in other nations, the promulgation of international accounting standards and the harmonization of standards; accounting problems associated with multinational operations; and a comparison of auditing, corporate governance and regulation issues around the world. (3 Lec.)
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ACNT 2374 Accounting Theory (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACNT 2304.
An examination and analysis of Generally Accepted Accounting Principles (GAAP). The course reviews Financial Accounting Standards (FAS) in detail and includes a critical review of the research that is at the theoretical foundations of GAAP. The course involves ethic discussions, various SEC requirements and requirements arising from the Sarbanes-Oxley law, as well as in-depth discussion of the recent private sector accounting developments. In addition, the process by which the Financial Accounting Standards Board promulgates new FAS will also be analyzed. (3 Lec.)
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ACNT 2375 Accounting Research and Analysis (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACNT 1331, ACNT 1347, ACNT 2303, ACNT 2304, ACNT 2331 and ACNT 2333.
This course is designed to give accounting majors exposure to and appreciation of various types of research that are undertaken by accounting and auditing professionals, including CPA’s, tax professionals, financial analysts and academics. Accounting research will be studied as it relates to financial accounting standards, auditing, governmental accounting and gaining understanding of a business and industry, tax research, and academic research. Students will gain experience working with professional accounting and tax research databases as well as other databases that are useful for accounting research. (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.)
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ACNT 2403 Intermediate Accounting I (4)
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 2303. The student may register for either ACNT 2303 or ACNT 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: 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 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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