2021 - 2022 Catalog
Course Descriptions for ACNT
Course Number: ACNT 1303 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1304 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACNT 1303.
Course Description: 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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Introduction to Accounting II
This is a WECM Course Number.Prerequisite Recommended: ACNT 1303.
Course Description: 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.)
Course Number: ACNT 1311 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Introduction to Computerized Accounting
This is a WECM Course Number.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.)
Course Number: ACNT 1313 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACCT 2301.
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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Computerized Accounting Applications
This is a WECM Course Number.Prerequisite Recommended: ACCT 2301.
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.)
Course Number: ACNT 1329 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Payroll and Business Tax Accounting
This is a WECM Course Number.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.)
Course Number: ACNT 1331 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
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. (3 Lec.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Federal Income Tax: Individual
This is a WECM Course Number.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. (3 Lec.)
Course Number: ACNT 1347 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACNT 1331.
Course Description: A study of federal tax laws for preparation of partnership and corporate returns. (3 Lec.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Federal Income Tax for Partnerships and Corporations
This is a WECM Course Number.Prerequisite Recommended: ACNT 1331.
Course Description: A study of federal tax laws for preparation of partnership and corporate returns. (3 Lec.)
Course Number: ACNT 1380 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: 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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Cooperative Education - Accounting
This is a WECM Course Number.Prerequisite Recommended: 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.)
Course Number: ACNT 1391 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Description: 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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Special Topics in Accounting
This is a WECM Course Number.Course Description: 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.)
Course Number: ACNT 2302 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACCT 2301 , ACCT 2302, ACNT 1311, and ACNT 1313.
Course Description: Allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations. (3 Lec.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Accounting Capstone
This is a WECM Course Number.Prerequisite Recommended: ACCT 2301 , ACCT 2302, ACNT 1311, and ACNT 1313.
Course Description: Allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations. (3 Lec.)
Course Number: ACNT 2303 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Required: ACCT 2301.
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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Intermediate Accounting I
This is a WECM Course Number.Prerequisite Required: ACCT 2301.
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.)
Course Number: ACNT 2304 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Required: ACNT 2303.
Course Description: 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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Intermediate Accounting II
This is a WECM Course Number.Prerequisite Required: ACNT 2303.
Course Description: 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.)
Course Number: ACNT 2309 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite: (Recomended) ACCT 2302.
Course Description: Budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (3 Lec.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Cost Accounting
This is a WECM Course Number.Prerequisite: (Recomended) ACCT 2302.
Course Description: Budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (3 Lec.)
Course Number: ACNT 2311 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACCT 2302.
Course Description: Practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, and financial statement analysis. (3 Lec.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Managerial Accounting
This is a WECM Course Number.Prerequisite Recommended: ACCT 2302.
Course Description: Practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, and financial statement analysis. (3 Lec.)
Course Number: ACNT 2380 (3 Credit Hours)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: 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.)
Listed by Campus(es): BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Cooperative Education - Accounting
This is a WECM Course Number.Prerequisite Recommended: 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.)
ACGM (Lower-Division Academic Course Guide Manual) Courses
WECM (Workforce Education Course Manual) Courses
Designated by the Texas Higher Education Coordinating Board for general academic transfer among community, state, and technical colleges in Texas; and state public four-year colleges and universities as freshman and sophomore general education courses.
WECM (Workforce Education Course Manual) 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.