|
Course Description Index | Student Services | Degree Plans
Course Description Help Screen
ACNT 1303 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, RLC
Introduction to Accounting I
This is a WECM Course Number.
Course Description: 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.)
|
ACNT 1311 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Introduction to Computerized Accounting
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.
Course Description: Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package. This course may be repeated if topics and learning outcomes vary. (2 Lec., 2 Lab.)
|
ACNT 1313 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Computerized Accounting Applications
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.
Course Description: Use of the computer to develop and maintain accounting records and to process common business applications for managerial decision-making. (2 Lec., 2 Lab.)
|
ACNT 1329 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Payroll and Business Tax Accounting
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.
Course Description: 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.)
|
ACNT 1331 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, RLC
Federal Income Tax: Individual
This is a WECM Course Number.
Prerequisite: ACCT 2301 or ACCT 2401.
Course Description: A study of the federal tax law for preparation of individual income tax returns. 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. 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.)
|
ACNT 1380 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC
Cooperative Education - Accounting
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.
Course Description: 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.)
|
ACNT 2303 (3 Credit Hours)
Offered at BHC, EFC, ECC, MVC, RLC
Intermediate Accounting I
This is a WECM Course Number.
Prerequisite: ACCT 2301 or ACCT 2401.
Course Description: Analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. 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.)
|
ACNT 2309 (3 Credit Hours)
Offered at BHC, ECC, MVC
Cost Accounting
This is a WECM Course Number.
Prerequisite: ACCT 2302 or ACCT 2402.
Course Description: A study of budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (3 Lec.)
|
ACNT 2311 (3 Credit Hours)
Offered at BHC, ECC, MVC
Managerial Accounting
This is a WECM Course Number.
Prerequisite: ACCT 2302 or ACCT 2402.
Course Description: Practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, financial statement analysis, and income tax effects. (3 Lec.)
|
ACNT 2380 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Cooperative Education - Accounting
This is a WECM Course Number.
Prerequisite: ACNT 1380 and instructor approval.
Course Description: 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.
|