Austin Community College
Fall 2007 - ALL COURSES

Course Descriptions All Courses Classroom Courses Distance Learning Courses

Updated: 12/18/2007 10:20:22


ACCOUNTING

CLASSROOM 
8 Week Session August 27 - October 21
ACCT 2301 Principles of Financial Accounting

R	[15/21]	05310	Lec	030	NRG	4250	TTh	12:00pm -  2:40pm	OH Peoples, Reed
			Lab	030	NRG	4207	TTh	11:00am - 11:50am	   
R	[14/32]	05309	Lec	012	SAC	1304	MW	12:00pm -  2:40pm	OH Ammons, Sheila
			Lab	012	SAC	1209	MW	 2:50pm -  3:40pm	   


16 Week Session August 27 - December 16
ACNT 1303 Introduction to Accounting I -- Non-Business Majors
R	[15/21]	05469	Lec	001	NRG	PB1	MW	 5:45pm -  7:00pm	OH Doss, James
			Lab	001	NRG	4207	M	 4:45pm -  5:35pm	   
ACNT 1331 Federal Income Tax: Individual
B+	[22/24]	05950	Lec	002	NRG	4211	W	 6:00pm -  8:40pm	OH Nobles, Tracie
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+	[0/24]	09819	Lec	001	NRG	4211	W	 6:00pm -  8:40pm	   Staff
ACNT 1370 Accounting Ethics
O+	[31/35]	05471	Lec	001	NRG	1214	M	 7:05pm -  9:45pm	OH Jacobs, Norma
ACNT 1392 Special Topics in Accounting Technician
B+	[21/22]	05472	Lec	001	EVC	8306	TTh	 1:25pm -  2:40pm	OH Doss, James
ACNT 1403 Introduction to Accounting I
R	[16/20]	08529	Lec	003	CYP	2129	TTh	 5:40pm -  6:55pm	OH Voss, William
			Lab	003	CYP	2129	TTh	 7:05pm -  8:20pm	   
R	[0/22]	05473	Lec	001	EVC	8301	MW	 1:25pm -  2:40pm	   Staff
			Lab	001	EVC	8301	MW	 2:50pm -  4:05pm	   
R	[12/22]	18180	Lec	001	EVC	8301	TTh	 1:25pm -  2:40pm	OH Voss, William
			Lab	001	EVC	8301	TTh	 2:50pm -  4:05pm	   
R	[16/22]	05474	Lec	002	EVC	8301	TTh	 6:00pm -  7:15pm	OH Pratas, Gregory
			Lab	002	EVC	8301	TTh	 7:25pm -  8:40pm	   
ACNT 1404 Introduction to Accounting II
B+	[12/22]	08544	Lec	002	EVC	8301	MW	 1:25pm -  2:40pm	OH Carr, David
			Lab	002	EVC	8301	MW	 2:50pm -  4:05pm	   
B+	[21/22]	05475	Lec	001	EVC	8306	TTh	 6:00pm -  7:15pm	OH Doss, James
			Lab	001	EVC	8306	TTh	 7:25pm -  8:40pm	   
ACCT 2301 Principles of Financial Accounting
R	[17/20]	09816	Lec	010	CYP	2222	MW	10:35am - 11:50am	OH Hauser, Virginia
			Lab	010	CYP	2222	M	12:00pm - 12:50pm	   
R	[13/20]	05431	Lec	002	CYP	2126	T	 7:05pm -  9:45pm	OH Tucker, Wesley
			Lab	002	CYP	2126	T	 6:10pm -  7:00pm	   
R	[11/24]	10010	Lec	004	EVC	8310	MW	 5:40pm -  6:55pm	OH Alexander, Ardra
			Lab	004	EVC	8310	W	 7:00pm -  7:50pm	   
R	[0/20]	05448	Lec	023	FBG	TBA	Th	 6:00pm -  9:40pm	   Staff
R	[17/21]	05435	Lec	006	NRG	4146	F	10:00am - 12:40pm	OH Nobles, Tracie
			Lab	006	NRG	4207	F	 9:00am -  9:50am	   
R	[10/21]	05449	Lec	024	NRG	4250	MW	 7:25am -  8:40am	OH Jacobs, Norma
			Lab	024	NRG	4207	W	 8:50am -  9:40am	   
R	[9/21]	05450	Lec	025	NRG	4249	MW	10:10am - 11:25am	OH Jacobs, Norma
			Lab	025	NRG	4207	M	 9:10am - 10:00am	   
R	[16/21]	05451	Lec	026	NRG	4249	MW	12:00pm -  1:15pm	OH Peoples, Reed
			Lab	026	NRG	4207	W	 1:25pm -  2:15pm	   
R	[20/21]	05452	Lec	027	NRG	4203	MW	 2:45pm -  4:00pm	OH Peoples, Reed
			Lab	027	NRG	4207	W	 4:10pm -  5:00pm	   
R	[16/21]	05453	Lec	028	NRG	PB1	MW	 7:50pm -  9:05pm	OH Polzin, Rebecca
			Lab	028	NRG	4207	W	 6:50pm -  7:40pm	   
R	[9/21]	05457	Lec	034	NRG	4250	S	 1:00pm -  3:40pm	OH Hester, John
			Lab	034	NRG	4207	S	12:00pm - 12:50pm	   
R	[21/21]	05454	Lec	029	NRG	4250	TTh	 9:10am - 10:25am	OH Nobles, Tracie
			Lab	029	NRG	4207	Th	 8:10am -  9:00am	   
R	[18/21]	05455	Lec	031	NRG	4251	TTh	 1:25pm -  2:40pm	OH Nobles, Tracie
			Lab	031	NRG	4207	Th	 2:50pm -  3:40pm	   
R	[16/21]	05456	Lec	032	NRG	4249	TTh	 5:30pm -  6:45pm	OH Gomez, Eloy
			Lab	032	NRG	4207	T	 6:50pm -  7:40pm	   
R	[14/20]	05437	Lec	008	PIN	301	M	 6:00pm -  8:40pm	OH Stanley, Danielle
			Lab	008	PIN	309	M	 8:50pm -  9:40pm	   
R	[15/20]	05434	Lec	005	PIN	301	MW	 9:10am - 10:25am	OH Geppert, June
			Lab	005	PIN	309	W	10:35am - 11:25am	   
R	[8/20]	05436	Lec	007	PIN	301	TTh	10:35am - 11:50am	OH Barton, Mary
			Lab	007	PIN	309	T	 9:35am - 10:25am	   
R	[11/22]	05438	Lec	009	RGC	A160	MW	 9:10am - 10:25am	OH Gomez, Eloy
			Lab	009	RGC	109	W	 8:10am -  9:00am	   
R	[14/22]	05439	Lec	011	RGC	A160	MW	12:00pm -  1:15pm	OH White, Denise
			Lab	011	RGC	109	W	 1:25pm -  2:15pm	   
R	[11/22]	05430	Lec	001	RGC	A160	MW	 2:50pm -  4:05pm	OH White, Denise
			Lab	001	RGC	109	M	 4:15pm -  5:05pm	   
R	[11/22]	05440	Lec	013	RGC	A160	TTh	10:35am - 11:50am	OH White, Denise
			Lab	013	RGC	109	Th	12:00pm - 12:50pm	   
R	[16/18]	05432	Lec	003	RRH	208	MW	 5:20pm -  6:30pm	OH Perkins, Kimberly
			Lab	003	RRH	TBA	TBA	                 	   
R	[10/24]	05442	Lec	015	RVS	9112	MW	10:35am - 11:50am	OH Floyd, David
			Lab	015	RVS	9138	M	12:00pm - 12:50pm	   
R	[14/24]	05443	Lec	016	RVS	9113	MW	 1:25pm -  2:40pm	OH Floyd, David
			Lab	016	RVS	9138	W	12:35pm -  1:15pm	   
R	[7/24]	05961	Lec	021	RVS	9113	S	 9:00am - 11:40am	OH Geppert, June
			Lab	021	RVS	9138	S	11:50am - 12:40pm	   
R	[11/24]	05446	Lec	020	RVS	2265	T	 5:40pm -  8:20pm	OH Hayes, Patricia
			Lab	020	RVS	9138	T	 8:30pm -  9:20pm	   
R	[11/24]	05444	Lec	017	RVS	9113	TTh	 9:10am - 10:25am	OH Floyd, David
			Lab	017	RVS	9138	Th	10:35am - 11:25am	   
R	[21/24]	05445	Lec	018	RVS	9113	TTh	12:00pm -  1:15pm	OH Floyd, David
			Lab	018	RVS	9138	Th	 1:25pm -  2:15pm	   
R	[19/26]	05441	Lec	014	SAC	1319	TTh	 5:40pm -  6:55pm	OH Knox, Chris
			Lab	014	SAC	1208	T	 7:00pm -  7:50pm	   
ACCT 2302 Principles of Managerial Accounting
B+	[0/36]	09817	Lec	010	GTC	TBA	T	 5:40pm -  8:20pm	   Staff
			Lab	010	GTC	TBA	T	 8:25pm -  9:15pm	   
B+	[20/21]	05465	Lec	011	NRG	PB1	MW	12:00pm -  1:15pm	OH Nobles, Tracie
			Lab	011	NRG	4207	M	11:00am - 11:50am	   
B+	[16/21]	05466	Lec	012	NRG	4250	MW	 5:30pm -  6:45pm	OH Long, Roberta
			Lab	012	NRG	4207	M	 6:50pm -  7:40pm	   
B+	[16/21]	05467	Lec	013	NRG	4220	TTh	 9:10am - 10:25am	OH Jacobs, Norma
			Lab	013	NRG	4207	T	 8:10am -  9:00am	   
B+	[14/21]	05468	Lec	016	NRG	4213	Th	 7:05pm -  9:45pm	OH Hester, John
			Lab	016	NRG	4207	Th	 5:50pm -  6:40pm	   
B+	[13/20]	05459	Lec	002	PIN	301	W	 7:00pm -  9:40pm	OH Chan, Man
			Lab	002	PIN	309	W	 6:00pm -  6:50pm	   
B+	[16/24]	09818	Lec	009	RGC	A160	MW	10:35am - 11:50am	OH Lovick, Cynthia
			Lab	009	RGC	109	M	 9:00am -  9:50am	   
B+	[11/22]	05461	Lec	004	RGC	218	TTh	10:35am - 11:50am	OH Mancill, Terrie
			Lab	004	RGC	109	T	12:00pm - 12:50pm	   
B+	[13/18]	05460	Lec	003	RRH	208	MW	 6:40pm -  7:55pm	OH Lint, Diane
			Lab	003	RRH	TBA	TBA	                 	   
B+	[22/24]	05463	Lec	007	RVS	9113	MW	 9:10am - 10:25am	OH Floyd, David
			Lab	007	RVS	9138	W	10:35am - 11:25am	   
B+	[14/24]	05464	Lec	008	RVS	9116	TTh	12:00pm -  1:15pm	OH Jacobs, Norma
			Lab	008	RVS	9138	T	 1:25pm -  2:15pm	   
ACNT 2303 Intermediate Accounting I
B+	[18/35]	05476	Lec	002	RGC	028	M	 6:30pm -  9:10pm	OH Lovick, Cynthia
B+	[8/24]	09844	Lec	001	RGC	111	T	 7:05pm -  9:35pm	OH Lovick, Cynthia
ACNT 2304 Intermediate Accounting II
B+	[9/24]	05478	Lec	002	RGC	A160	Th	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2330 Governmental and Not-for-Profit Accounting
B+	[19/28]	05479	Lec	001	SAC	1315	W	 6:00pm -  8:40pm	OH Ammons, Sheila
ACNT 2331 Internal Control and Auditing
B+	[17/24]	05480	Lec	001	RGC	A160	T	 7:00pm -  9:40pm	OH White, Denise
ACNT 2333 Advanced Accounting
B+	[18/24]	05477	Lec	001	RGC	105	S	 9:00am - 11:40am	OH Floyd, David
ACNT 2371 Small Business Accounting
B+	[20/22]	05481	Lec	001	EVC	8306	MW	 1:25pm -  2:15pm	OH Voss, William
			Lab	001	EVC	8306	MW	 2:15pm -  3:05pm	   
ACNT 2375 Advanced Theory and Problems in Accounting
B+	[0/25]	05483	Lec	002	RGC	110	S	10:00am - 12:40pm	   Staff
ACNT 2376 Financial Statement Analysis
B+	[7/36]	05484	Lec	001	EVC	8111	Th	 7:05pm -  9:45pm	OH White, Denise
ACNT 2388 Internship -- Accounting
P+	[2/12]	05485	Int	001	EVC	8341	M	 4:00pm -  4:50pm	OH Voss, William


12 Week Session September 24 - December 16
ACNT 1311 Introduction to Computerized Accounting
B+	[20/22]	09318	Lec	001	EVC	8306	MW	 5:40pm -  6:50pm	OH Voss, William
			Lab	001	EVC	8306	MW	 7:00pm -  8:10pm	   
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+	[0/36]	09862	Lec	002	CYP	2227	T	 6:00pm -  9:35pm	   Staff
ACCT 2302 Principles of Managerial Accounting
B+	[0/21]	05952	Lec	005	NRG	4220	TTh	 4:15pm -  6:00pm	   Staff
			OPC	005	NRG	Orientation req. See Open Campus	   


8 Week Session October 22 - December 16
ACCT 2302 Principles of Managerial Accounting
B+	[25/21]	09565	Lec	014	NRG	4250	TTh	12:00pm -  2:40pm	OH Peoples, Reed
			Lab	014	NRG	4207	TTh	11:00am - 11:50am	   
B+	[17/32]	09564	Lec	006	SAC	1304	MW	12:00pm -  2:40pm	OH Jacobs, Norma
			Lab	006	SAC	1209	MW	 2:50pm -  3:40pm	   


DISTANCE LEARNING
 

8 Week Session August 27 - October 21
ACNT 1171 Fundamentals of Intermediate Accounting
D+	[21/20]	05311	OPC	001	PCM	Orientation req. See Open Campus	OH Pratas, Gregory
05311 - Req: Internet access, Excel & word processing software; completion of or 
co-enrollment in ACCT 2302. For permission to enroll, call Katy Gott at 223.4800. 
For MANDATORY orientation information call G. Pratas at 223.1795 x25093 or email: 
gpratas@austincc.edu 


16 Week Session August 27 - December 16
ACNT 1331 Federal Income Tax: Individual
B+	[0/35]	05470	OPC	001	PCM	Orientation req. See Open Campus	   Staff
05470 - This section is CANCELLED. 
ACNT 1393 Special Topics in Taxation
B+	[15/36]	05951	OPC	001	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
05951 - TAX RESEARCH - Internet access required. T. Nobles, 223-4989. For MANDATORY 
orientation information email: tnobles@austincc.edu during the first week of class. 
Meeting of Sat 9/1 from 9-10am NRG 4204 is CANCELLED.
ACCT 2301 Principles of Financial Accounting
R	[36/50]	05447	OPC	022	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
05447 - Req: Internet access, Word & Excel. S. Ammons, 223.9216, email: sammons@austincc.edu. 
Visit www.austincc.edu/sammons for permission to enroll & then follow the instructions 
for MANDATORY online orientation. 
ACCT 2302 Principles of Managerial Accounting
B+	[19/40]	05458	OPC	001	PCM	Orientation req. See Open Campus	OH Lovick, Cynthia
05458 - Required: Internet access, Excel software & completion of ACCT 2301 with 
min. of C. For permission to enroll, then for MANDATORY online orientation, follow 
instructions at www.austincc.edu/cynthiam. Instructor C. Lovick, 223.3757, email: 
cynthiam@austincc.edu. 
ACNT 2375 Advanced Theory and Problems in Accounting
B+	[17/25]	05482	OPC	001	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
05482 - Internet access required. MANDATORY orientation: contact S. Ammons, 223.9216 
or email sammons@austincc.edu Additional information including requirements to enroll 
at www.austincc.edu/sammons 


8 Week Session October 22 - December 16
ACNT 1171 Fundamentals of Intermediate Accounting
D+	[32/35]	09566	OPC	002	PCM	Orientation req. See Open Campus	OH Pratas, Gregory
09566 - Req: Internet access, Excel & word processing software; completion of or 
co-enrollment in ACCT 2302. For permission to enroll, call Katy Gott at 223.4800. 
For MANDATORY orientation information call G. Pratas at 223.1795 x25093 or email: 
gpratas@austincc.edu 


Course Descriptions All Courses 
ACNT 1171 Fundamentals of Intermediate Accounting
Course will provide a solid foundation in the accounting cycle, financial statement preparation and time value of money applications. In addition, the standard-setting process and environment will be reviewed in order to facilitate development of skills necessary to conduct accounting research. Prerequisite: Completion of or co-enrollment in ACCT 2302.

ACNT 1303 Introduction to Accounting I -- Non-Business Majors
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.

ACNT 1311 Introduction to Computerized Accounting
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. Prerequisite: ACNT 1403.

ACNT 1331 Federal Income Tax: Individual
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. Prerequisite: ACCT 2301 or equivalent.

ACNT 1347 Federal Income Tax for Partnerships and Corporations
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. Prerequisite: ACNT 1331 or equivalent.

ACNT 1370 Accounting Ethics
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. Prerequisite: ACNT 2331.

ACNT 1392 Special Topics in Accounting Technician
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. Prerequisite: ACNT 1404 and ACNT 2371.

ACNT 1393 Special Topics in Taxation
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. Prerequisite: ACNT 1347.

ACNT 1403 Introduction to Accounting I
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.

ACNT 1404 Introduction to Accounting II
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). Prerequisite: ACNT 1403.

ACCT 2301 Principles of Financial Accounting
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.

ACCT 2302 Principles of Managerial Accounting
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. Prerequisite: ACCT 2301.

ACNT 2303 Intermediate Accounting I
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. Prerequisite: ACCT 2302 and ACNT 1171.

ACNT 2304 Intermediate Accounting II
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. Prerequisite: ACNT 2303 or equivalent.

ACNT 2330 Governmental and Not-for-Profit Accounting
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. Prerequisite: ACCT 2302.

ACNT 2331 Internal Control and Auditing
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. Prerequisite: ACNT 2304 or equivalent.

ACNT 2333 Advanced Accounting
Methods of measuring and communicating economic information, including consolidated statements, partnerships, real estate, foreign operations, and fund units. Prerequisite: ACNT 2304 or equivalent.

ACNT 2371 Small Business Accounting
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. Prerequisite: ACNT 1404 and ACNT 1311.

ACNT 2375 Advanced Theory and Problems in Accounting
As a capstone experience, students use case studies, database research and group projects to apply knowledge obtained in previous accounting courses. Case studies incorporate managerial, governmental, tax, audit, internal control, accounting information system and financial accounting issues. Prerequisite: Student must have completed a minimum of 20 hours of upper level accounting coursework.

ACNT 2376 Financial Statement Analysis
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. Prerequisite: ACNT 2304.

ACNT 2388 Internship -- Accounting
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. Prerequisite: 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.