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ACCT 2301 - Principles of Accounting I - Financial (3-3-1)
An introduction to financial accounting concepts and the communication of financial information to external users. Examines the accounting process, transaction analysis, asset and equity accounting, financial statement preparation and analysis, and related topics. Before enrolling in ACCT 2301, it is advisable to 1) have taken the equivalent of ACNT 1403 or BUSI 1301; or 2) have recently taken high school bookkeeping; or 3) have acquired relevant work experience. Although not required, the equivalent of MATH 1324 provides a good foundation for ACCT 2301. Basic computer skills utilizing word processing, spreadsheet, and presentation software are recommended for all accounting courses. If you have any questions, consult with an accounting advisor.
 


Skills: R Course Type: T
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACCT 2302 - Principles of Accounting II - Managerial (3-3-1)
Introduction to communicating accounting information to internal users (enterprise managers). A study of the fundamentals of managerial accounting. Emphasis on accounting for a manufacturing concern, budgeting, planning, management decision making, and analysis of financial reports. Topics also include cost behavior and control, product cost accumulation and pricing, and responsibility accounting.
 


Skills: B Prerequisites: ACCT 2301. Course Type: T
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1303 - Introduction to Accounting I -- Non-Business Majors (3-3-1)
A study of analyzing, classifying, and recording business transactions in a manual and computerized (QuickBooks) setting. Emphasis on understanding the complete accounting cycle, preparing basic financial statements, bank reconciliations, payroll and basic small business income tax issues.
 


Skills: R Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1311 - Introduction to Computerized Accounting (3-2-2)
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 (QuickBooks). Develops further skills in maintaining accounting records, provides in-depth exposure to accounts receivable/accounts payable, payroll and inventory modules.
 


Skills: B Prerequisites: ACNT 1403. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1329 - Payroll and Business Tax Accounting (3-2-2)
A study of payroll tax procedures, taxing entities, and reporting requirements of local, state and federal taxing authorities in a manual and computerized environment.
 


Skills: D Prerequisites: ACNT 1404. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1331 - Federal Income Tax: Individual (3-3-0)
Basic instruction in the tax laws as currently implemented by the Internal Revenue Service, providing a working knowledge of preparing taxes for individuals. Emphasis on federal income tax law; individual income, exclusions, deductions, credits, gains, etc.; and incorporating these concepts into individual tax filing requirements.
 


Skills: B Prerequisites: ACCT 2301 or equivalent. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1347 - Federal Income Tax for Partnerships and Corporations (3-3-0)
Introduction to the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of applying and interpreting federal tax law for, as well as preparing taxes for, partnerships, S Corporations, and corporations.
 


Skills: B Prerequisites: ACNT 1331 or equivalent. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1370 - Accounting Ethics (3-3-0)
This course will serve as a general introduction to professional ethics in the accounting and business environments. We will discuss the fundamental ethical issues of business and society, the roles and responsibilities of accounting and auditing professionals, ethical behavior by management, and legal and professional guidelines that address the ethical concerns of society.
 
Skills: O Prerequisites: ACNT 2331. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1371 - Business Applications in Accounting (3-3-0)
Overview of accounting information system and accounting cycle, financial statement preparation and time value of money applications. Introduction to research and writing for accountants.
 
Skills: O Prerequisites: Completion of or co-enrollment in ACCT 2302. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1391 - Special Topics in Accounting (3-3-0)
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 was designed to be repeated multiple times to improve student proficiency.
 
 Internal Auditing: Principles and Techniques - An introduction to principles and techniques commonly used in the practice of internal auditing. Course will provide a solid foundation in internal audit theory and applications, and introduce students to official pronouncements of the Institute of Internal Auditors.
 


Skills: B Prerequisites: ACNT 2303. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1392 - Special Topics in Accounting Technician (3-3-0)
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. Includes an examination of current accounting trends and topics in business and industry. Course may be repeated for credit when topics vary. Examples include industry-specific subjects such as mortgage banking, real estate, insurance and fund accounting.
 
 Basic Income Tax Preparation - This course will provide elementary coverage of both individual and business federal income taxation. Specific attention is given to actual preparation of basic federal income tax returns using tax preparation software. Major topics include: The Individual Income Tax; Credits and Special Taxes; Accounting Periods, Methods, and Depreciation; Capital Gains and Losses; Partnership Taxation; and The Corporate Income Tax. Tax preparation software will be utilized in completing simulated tax returns.
 


Skills: B Prerequisites: ACNT 1404 and ACNT 2371. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1393 - Special Topics in Taxation (3-3-0)
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 was designed to be repeated multiple times to improve student proficiency.
 
 Tax Research - Tax research which includes extensive on-line research. This course may be repeated if topics and learning outcomes vary.
 


Skills: B Prerequisites: ACNT 1347. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1403 - Introduction to Accounting I (4-3-3)
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment (Peachtree). Emphasizes an understanding of the complete accounting cycle, preparation of basic financial statements, bank reconciliations, and payroll.
 


Skills: R Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1404 - Introduction to Accounting II (4-3-3)
A continuation of the first course with emphasis on merchandising transactions, notes payable and receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment; continued mastery of accounting software (Peachtree).
 


Skills: B Prerequisites: ACNT 1403. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 1475 - Industry Accounting (4-3-3)
A study of accounting procedures and operational issues facing accountants in industry. Topics include fixed asset and inventory accounting, an introduction to manufacturing, job costing and budgeting.
 


Skills: B Prerequisites: ACNT 1404 and ACNT 1311. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2303 - Intermediate Accounting I (3-3-0)
Critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. An intense study of accounting standards and principles used by accounting professionals for disclosing accounting information related to enterprise assets. Examines professional accounting pronouncements for measuring, recording, and reporting of asset values.
 


Skills: B Prerequisites: ACCT 2302 and ACNT 1371. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2304 - Intermediate Accounting II (3-3-0)
Continued in-depth analysis of the accounting standards and principles for preparing financial statements; recording, analyzing, and disclosing accounting information related to liabilities, owners’ equities, funds flow; comparative analysis; and related topics.
 


Skills: B Prerequisites: ACNT 2303 or equivalent. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 5/20/2014
 
ACNT 2309 - Cost Accounting (3-3-0)
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. Reviews planning of profit, cost, sales, cost and profit analysis, profit performance, and measurements.
 


Skills: B Prerequisites: ACCT 2302. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2330 - Government and Not-for-Profit Accounting (3-3-0)
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.
 
Skills: B Prerequisites: ACCT 2302. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2331 - Internal Control and Auditing (3-3-0)
A study of internal control and auditing standards and processes used by internal auditors, managers, and independent public accountants. Includes responsibilities of auditors, development of audit programs, accumulation of audit evidence and reporting.
 
Skills: B Prerequisites: ACNT 2304 or equivalent. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2332 - Accounting Information Systems (3-3-0)
A study of the role of accounting information systems and related subsystems including data collection, retrieval, manipulation, filtering, and sorting of data.
 
Skills: B Prerequisites: ACCT 2302. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2333 - Advanced Accounting (3-3-0)
Methods of measuring and communicating economic information, including consolidated statements, partnerships, real estate, foreign operations, and fund units.
 
Skills: B Prerequisites: ACNT 2304 or equivalent. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2371 - Small Business Accounting (3-2-2)
A review of accounting procedures relevant to accounting for small businesses, with an emphasis on computerized applications and hands-on familiarity. Areas to be addressed include: journals ordinarily used for small businesses; payroll and related reporting; reporting for taxes other than income taxes; reconciliation and analysis of the cash account; tax accounting practices relevant to financial accounting.
 


Skills: B Prerequisites: ACNT 1404 and ACNT 1311. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2375 - Advanced Theory and Problems in Accounting (3-3-0)
As a capstone experience, students use case studies, database research and group projects to apply knowledge obtained in previous financial accounting courses. Research-oriented case studies incorporate governmental, internal control, accounting information systems and financial accounting issues
 


Skills: B Prerequisites: Student must have completed a minimum of 20 hours of upper level accounting coursework. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2376 - Financial Statement Analysis (3-3-0)
A study of the process of evaluating financial statements and reporting. In addition to analytic techniques, topics include prospective analysis of the enterprise, business valuation, current reporting trends and issues, SEC reporting, segment reporting and full disclosure.
 
Skills: B Prerequisites: ACNT 2304. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2377 - Advanced Auditing Concepts and Applications (3-3-0)
Application of complex accounting principles in an audit environment. Using authoritative literature for research, case studies address application of changes in accounting principles, balancing client service with ethics/independence, and applying professional judgment to complex auditing and financial reporting issues. Control exposure in systems, operational and program audits and computer applications are integrated into this course. Offered in Spring.
 


Skills: B Prerequisites: ACNT 2331. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2378 - Governmental Auditing and Nonprofit Accounting (3-3-0)
Governmental auditing concepts and procedures, including the Yellow Book and Single Audit Act. Accounting for non-profit entities, federal government, public schools, colleges and universities, hospitals, water districts, rural electrification coops, and others. Case studies are integrated into the course.
 


Skills: B Prerequisites: ACNT 2330. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2379 - Advanced Cost Accounting (3-3-0)
Accounting related to the use of cost data for making managerial decisions. Includes budgeting, responsibility accounting, cost-volume-profit analysis, transfer pricing, statistical methods, and planning capital expenditures. Case studies and computer applications are integrated into the course.
 


Skills: B Prerequisites: ACNT 2309. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 1/14/2014
 
ACNT 2386 - Internship - Accounting Technology/Technician and Bookkeeping (3-0-13)
An experience external to the college for an advanced student in a specialized field involving a written agreement between the educational institution and a business or industry. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college and that are directly related to specific occupational outcomes. This may be a paid or unpaid experience. This course may be repeated if topics and learning outcomes vary. A student will work a minimum of 12 hours per week at an accounting job approved by the Accounting Internship Advisor. Additionally, students will meet with an Accounting Instructor for one hour per week to review the students’ progress and discuss related issues.
 


Skills: P Prerequisites: Student must be in last semester of course work required for the associates degree or certificate. Instructor approval required. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 5/28/2014
 
ACNT 2388 - Internship -- Accounting (3-0-13)
An experience external to the college for an advanced student in a specialized field involving a written agreement between the educational institution and a business or industry. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college and that are directly related to specific occupational outcomes. This may be a paid or unpaid experience. This course may be repeated if topics and learning outcomes vary. A student will work a minimum of 12 hours per week at an accounting job approved by the Accounting Internship Advisor. Additionally, students will meet with an Accounting Instructor for one hour per week to review the students’ progress and discuss related issues.
 


Skills: P Prerequisites: Student must be in last semester of course work required for the associates degree and have completed a minimum of 15 hours of accounting course work. Instructor approval required. Course Type: W
* Course has been modified since print catalog publishing date. Last Updated: 5/20/2014