Austin Community College
Fall 2007 - OPEN COURSES
Course Descriptions All Courses Classroom Courses Distance Learning Courses
Updated: 12/18/2007 10:20:22
ACCOUNTING
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 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 [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 [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 [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+ [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 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
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
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 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
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.