Showing: 6 course descriptions

• ACCT 2401 - Principles of Financial Acct

  Introduces the accounting process and the use of accounting data as applied to various forms of business organizations. Emphasis is given to the accounting cycle and financial statements, accounting for current and plant assets, accounting for liabilities, internal control, and corporate equity and debt. Prerequisite: ACNT 1303 or one year of high school accounting/bookkeeping or bookkeeping experience. Recommendation: Students should have passed the reading portion of the THEA or approved alternative test before enrolling in this course. Semester Hours 4 (3 lec/2 lab) view syllabus

• ACCT 2402 - Principles of Managerial Acct

  Emphasizes managerial use of and decision making with accounting data. Topics include financial statement analysis and interpretation, budgeting, product costing, cost control, and management decision techniques. Prerequisite: Completion of ACCT 2401. Semester Hours 4 (3 lec/2 lab) view syllabus

• ACNT 1303 - Introduction to Accounting I

  Analyzes and classifies records and business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. May not be counted toward the associate's degree if taken after successful completion of ACCT 2401. Semester Hours 3 (3 lec/lab) view syllabus

• ACNT 1313 - Computerized Acct Applications

  Utilizes 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 database package/program. This course also utilizes a general ledger software program comparable to those used by businesses. This is a Capstone course that integrates knowledge from previous courses and provides the opportunity to apply accounting principles to real world situations. Prerequisites: ACCT 2401 and COSC 1301. Semester Hours 3 (3 lec) view syllabus

• ACNT 1329 - Payroll & Business Tax Accounting

  Introduces payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Prerequisites: COSC 1301 and either ACCT 2401 or ACNT 1303. Semester Hours 3 (3 lec/lab) view syllabus

• ACNT 2488 - Internship - Accounting

  Establishes a work-based learning experience that enables the student to apply specialized occupational theory, skills and concepts. A learning plan is developed by the college and the employer. This may be a paid or unpaid experience. This course may be repeated if topics and learning outcomes vary. Prerequisite: An approved work station. (See Guideline for Internships, page 66.) Semester Hours 4 (15-20 lab) view syllabus