Austin Community College
Fall 2008 - ALL COURSES

Course Descriptions All Courses Classroom Courses Distance Learning Courses

Updated: 01/23/2009 13:28:07


ACCOUNTING

CLASSROOM 
8 Week Session August 25 - October 19
ACCT 2301 Principles of Financial Accounting

R+	[18/22]	21873	Lec	019	EVC	8301	MW	 5:40pm -  8:10pm	OH Floyd, David
			Lab	019	EVC	8301	MW	 8:10pm -  9:05pm	   
R+	[19/21]	21008	Lec	030	NRG	4250	TTh	12:00pm -  2:40pm	OH Peoples, Reed
			Lab	030	NRG	4207	TTh	11:00am - 11:50am	   


16 Week Session August 25 - December 14
ACNT 1303 Introduction to Accounting I -- Non-Business Majors
R	[16/21]	21173	Lec	001	NRG	4203	MW	 5:45pm -  7:00pm	OH Doss, James
			Lab	001	NRG	4207	M	 4:45pm -  5:35pm	   
ACNT 1331 Federal Income Tax: Individual
B+	[19/24]	21174	Lec	002	NRG	4220	Th	 6:00pm -  8:40pm	OH Nobles, Tracie
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+	[17/30]	25717	Lec	001	EVC	8107	M	 6:00pm -  8:40pm	OH Nobles, Tracie
ACNT 1370 Accounting Ethics
O+	[13/22]	24716	Lec	002	NRG	4203	F	 9:00am - 11:30am	OH Jacobs, Norma
O+	[24/35]	21175	Lec	001	NRG	1214	M	 7:05pm -  9:45pm	OH Jacobs, Norma
ACNT 1371 Fundamentals of Intermediate Accounting
O+	[28/35]	25936	Lec	001	RGC	028	M	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 1392 Special Topics in Accounting Technician
B+	[19/22]	21176	Lec	001	EVC	8306	TTh	 1:25pm -  2:40pm	OH Doss, James
ACNT 1403 Introduction to Accounting I
R	[15/22]	21180	Lec	003	CYP	2129	TTh	 5:40pm -  6:55pm	OH Voss, William
			Lab	003	CYP	2129	TTh	 7:05pm -  8:20pm	   
R	[16/22]	21178	Lec	001	EVC	8301	TTh	 1:25pm -  2:40pm	OH Voss, William
			Lab	001	EVC	8301	TTh	 2:50pm -  4:05pm	   
R	[18/22]	21179	Lec	002	EVC	8301	TTh	 6:00pm -  7:15pm	OH Doss, James
			Lab	002	EVC	8301	TTh	 7:25pm -  8:40pm	   
ACNT 1404 Introduction to Accounting II
B+	[10/22]	21182	Lec	002	EVC	8301	MW	 1:25pm -  2:40pm	OH Carr, David
			Lab	002	EVC	8301	MW	 2:50pm -  4:05pm	   
B+	[12/22]	21181	Lec	001	EVC	8306	TTh	 6:00pm -  7:15pm	OH Pratas, Gregory
			Lab	001	EVC	8306	TTh	 7:25pm -  8:40pm	   
ACCT 2301 Principles of Financial Accounting
R+	[11/20]	21142	Lec	010	CYP	2222	MW	10:35am - 11:50am	OH McDermott, Kristy
			Lab	010	CYP	2222	M	12:00pm - 12:50pm	   
R+	[12/20]	21134	Lec	002	CYP	2126	T	 7:05pm -  9:45pm	OH Prendergast, Vincent
			Lab	002	CYP	2126	T	 6:10pm -  7:00pm	   
R+	[10/24]	21136	Lec	004	EVC	8310	MW	 5:40pm -  6:55pm	OH Alexander, Ardra
			Lab	004	EVC	8310	W	 7:00pm -  7:50pm	   
R+	[12/21]	21138	Lec	006	NRG	4146	F	10:00am - 12:40pm	OH Mings, Angelica
			Lab	006	NRG	4207	F	 9:00am -  9:50am	   
R+	[13/21]	21153	Lec	024	NRG	4250	MW	 7:25am -  8:40am	OH Rosner, Steven
			Lab	024	NRG	4207	W	 8:50am -  9:40am	   
R+	[12/21]	21154	Lec	025	NRG	4249	MW	10:10am - 11:25am	OH Jacobs, Norma
			Lab	025	NRG	4207	M	 9:10am - 10:00am	   
R+	[10/21]	21155	Lec	026	NRG	4249	MW	12:00pm -  1:15pm	OH Jacobs, Norma
			Lab	026	NRG	4207	W	 1:25pm -  2:15pm	   
R+	[18/21]	21156	Lec	027	NRG	4203	MW	 2:45pm -  4:00pm	OH Nobles, Tracie
			Lab	027	NRG	4207	W	 4:10pm -  5:00pm	   
R+	[18/21]	21157	Lec	028	NRG	4203	MW	 7:50pm -  9:05pm	OH Thibodeaux, Jay
			Lab	028	NRG	4207	W	 6:50pm -  7:40pm	   
R+	[11/21]	21161	Lec	034	NRG	4250	S	 1:00pm -  3:40pm	OH Thibodeaux, Jay
			Lab	034	NRG	4207	S	12:00pm - 12:50pm	   
R+	[14/21]	21158	Lec	029	NRG	4250	TTh	 9:10am - 10:25am	OH Jacobs, Norma
			Lab	029	NRG	4207	Th	 8:10am -  9:00am	   
R+	[16/21]	21159	Lec	031	NRG	4251	TTh	 1:25pm -  2:40pm	OH Nobles, Tracie
			Lab	031	NRG	4207	Th	 2:50pm -  3:40pm	   
R+	[18/21]	21160	Lec	032	NRG	4249	TTh	 5:30pm -  6:45pm	OH Pumphret, James
			Lab	032	NRG	4207	T	 6:50pm -  7:40pm	   
R+	[15/20]	21140	Lec	008	PIN	301	M	 6:00pm -  8:40pm	OH Stanley, Danielle
			Lab	008	PIN	309	M	 8:50pm -  9:40pm	   
R+	[0/20]	21137	Lec	005	PIN	301	MW	 9:10am - 10:25am	   Staff
			Lab	005	PIN	309	W	10:35am - 11:25am	   
R+	[15/20]	21139	Lec	007	PIN	301	TTh	10:35am - 11:50am	OH Barton, Mary
			Lab	007	PIN	309	T	 9:35am - 10:25am	   
R+	[9/22]	21141	Lec	009	RGC	A160	MW	 9:10am - 10:25am	OH Hauser, Virginia
			Lab	009	RGC	109	W	 8:10am -  9:00am	   
R+	[17/22]	21143	Lec	011	RGC	A160	MW	12:00pm -  1:15pm	OH White, Denise
			Lab	011	RGC	109	W	 1:25pm -  2:15pm	   
R+	[12/22]	21133	Lec	001	RGC	A160	MW	 2:50pm -  4:05pm	OH White, Denise
			Lab	001	RGC	109	M	 4:15pm -  5:05pm	   
R+	[15/22]	21144	Lec	013	RGC	A160	TTh	10:35am - 11:50am	OH White, Denise
			Lab	013	RGC	109	Th	12:00pm - 12:50pm	   
R+	[14/18]	21135	Lec	003	RRH	208	MW	 5:20pm -  6:30pm	OH McDermott, Kristy
			Lab	003	RRH	TBA	TBA	                 	   
R+	[21/24]	21146	Lec	015	RVS	9113	MW	10:35am - 11:50am	OH Floyd, David
			Lab	015	RVS	9138	M	12:00pm - 12:50pm	   
R+	[0/24]	21147	Lec	016	RVS	9113	MW	 1:25pm -  2:40pm	   Staff
			Lab	016	RVS	9138	W	12:35pm -  1:15pm	   
R+	[0/24]	21151	Lec	021	RVS	9113	S	 9:00am - 11:40am	   Staff
			Lab	021	RVS	9138	S	11:50am - 12:40pm	   
R+	[16/24]	21150	Lec	020	RVS	9116	T	 5:40pm -  8:20pm	OH Floyd, David
			Lab	020	RVS	9138	T	 8:30pm -  9:20pm	   
R+	[14/24]	21148	Lec	017	RVS	9113	TTh	 9:10am - 10:25am	OH Geppert, June
			Lab	017	RVS	9138	Th	10:35am - 11:25am	   
R+	[21/24]	21149	Lec	018	RVS	9113	TTh	12:00pm -  1:15pm	OH Baird, Frederick
			Lab	018	RVS	9138	Th	 1:25pm -  2:15pm	   
R+	[15/24]	21007	Lec	012	SAC	1304	MW	 1:25pm -  2:40pm	OH Ammons, Sheila
			Lab	012	SAC	1209	W	 2:50pm -  3:40pm	   
R+	[20/24]	21145	Lec	014	SAC	1319	TTh	 5:40pm -  6:55pm	OH Polzin, Rebecca
			Lab	014	SAC	1208	T	 7:00pm -  7:50pm	   
ACCT 2302 Principles of Managerial Accounting
B+	[21/21]	21169	Lec	011	NRG	4207	MW	12:00pm -  1:15pm	OH Peoples, Reed
			Lab	011	NRG	4207	M	11:00am - 11:50am	   
B+	[21/21]	21170	Lec	012	NRG	4250	MW	 5:30pm -  6:45pm	OH Hester, John
			Lab	012	NRG	4207	M	 6:50pm -  7:40pm	   
B+	[19/21]	21171	Lec	013	NRG	4220	TTh	 9:10am - 10:25am	OH Peoples, Reed
			Lab	013	NRG	4207	T	 8:10am -  9:00am	   
B+	[19/21]	21172	Lec	016	NRG	4203	Th	 7:05pm -  9:45pm	OH Tucker, Wesley
			Lab	016	NRG	4207	Th	 5:50pm -  6:40pm	   
B+	[12/20]	21163	Lec	002	PIN	301	W	 7:00pm -  9:40pm	OH Hayes, Patricia
			Lab	002	PIN	309	W	 6:00pm -  6:50pm	   
B+	[19/24]	21168	Lec	009	RGC	A160	MW	10:35am - 11:50am	OH Hays, Jerry
			Lab	009	RGC	109	M	 9:00am -  9:50am	   
B+	[19/22]	21165	Lec	004	RGC	111	TTh	10:35am - 11:50am	OH Pumphret, James
			Lab	004	RGC	109	T	12:00pm - 12:50pm	   
B+	[11/18]	21164	Lec	003	RRH	208	MW	 6:40pm -  7:55pm	OH Proesel, Steven
			Lab	003	RRH	TBA	TBA	                 	   
B+	[16/24]	21166	Lec	007	RVS	9113	MW	 9:10am - 10:25am	OH Geppert, June
			Lab	007	RVS	9138	W	10:35am - 11:25am	   
B+	[17/24]	21167	Lec	008	RVS	9116	TTh	12:00pm -  1:15pm	OH Floyd, David
			Lab	008	RVS	9138	T	 1:25pm -  2:15pm	   
B+	[13/24]	25428	Lec	006	SAC	1304	MW	12:00pm -  1:15pm	OH Leiva, Catalina
			Lab	006	SAC	1209	M	11:00am - 11:50am	   
ACNT 2303 Intermediate Accounting I
B+	[24/35]	21184	Lec	002	RGC	A255	T	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2304 Intermediate Accounting II
B+	[21/30]	21185	Lec	002	RGC	A256	W	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2330 Governmental and Not-for-Profit Accounting
B+	[20/28]	21186	Lec	001	SAC	1315	W	 6:00pm -  8:40pm	OH Ammons, Sheila
ACNT 2331 Internal Control and Auditing
B+	[18/24]	21187	Lec	001	RGC	328	T	 7:00pm -  9:40pm	OH White, Denise
ACNT 2333 Advanced Accounting
B+	[6/24]	21188	Lec	001	RGC	105	S	 9:00am - 11:40am	OH Chan, Man
ACNT 2371 Small Business Accounting
B+	[24/24]	21189	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+	[19/36]	21191	Lec	001	EVC	8111	Th	 7:05pm -  9:45pm	OH White, Denise
ACNT 2388 Internship -- Accounting
P+	[9/12]	21192	Int	001	EVC	8341	M	 4:00pm -  4:50pm	OH Voss, William


12 Week Session September 22 - December 14
ACNT 1311 Introduction to Computerized Accounting
B+	[23/22]	25163	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 20 - December 14
ACCT 2302 Principles of Managerial Accounting
B+	[17/22]	22322	Lec	005	EVC	8301	MW	 5:40pm -  8:10pm	OH Floyd, David
			Lab	005	EVC	8301	MW	 8:10pm -  9:05pm	   
B+	[21/21]	25429	Lec	014	NRG	4250	TTh	12:00pm -  2:40pm	OH Peoples, Reed
			Lab	014	NRG	4207	TTh	11:00am - 11:50am	   


DISTANCE LEARNING
 

16 Week Session August 25 - December 14
ACNT 1331 Federal Income Tax: Individual
B+	[14/24]	22377	OPC	001	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
22377 - Internet access required. T. Nobles, 223.4989, email: tnobles@austincc.edu 
For MANDATORY orientation information, visit instructor website at www.austincc.edu/tnobles. 
 Orientation must be completed by Saturday, 8/30, 5pm. 
ACCT 2301 Principles of Financial Accounting
R+	[37/50]	21152	OPC	022	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
21152 - 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+	[31/40]	21162	OPC	001	PCM	Orientation req. See Open Campus	OH Lovick, Cynthia
21162 - 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 2309 Cost Accounting
B+	[27/34]	25999	OPC	002	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
25999 - Req: Internet access, word processing & spreadsheet software. S. Ammons, 
223-9216, email: sammons@austincc.edu For MANDATORY online orientaton and additional 
information, go to www.austincc.edu/sammons 


12 Week Session September 22 - December 14
ACNT 1391 Special Topics in Accounting
B	[21/24]	22373	OPC	001	PCM	Orientation req. See Open Campus	OH Jacobs, Norma
22373 - Internet access required. Prereq: Students must have completed a minimum 
of 20 hours of upper level accounting coursework.  N. Jacobs, 223.4810, www.austincc.edu/njacobs 
For MANDATORY Online orientation information, email: njacobs@austincc.edu 


Course Descriptions All Courses 
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 1371 Fundamentals of Intermediate Accounting
Overview of accounting information system and accounting cycle, financial statement preparation and time value of money applications. Introduction to research and writing for accountants. Prerequisite: Completion of or co-enrollment in ACCT 2302.

ACNT 1391 Special Topics in Accounting
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. Accounting Theory - Survey of current accounting theory, including historical development of accounting standards, the role of the FASB, SEC and other bodies on the standard-setting process; the FASB's Conceptual Framework project; concepts of income and valuation. Business Fraud and Abuse - Course will provide an overview of how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. 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.

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 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. Prerequisite: 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 1371.

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 2309 Cost Accounting
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. Prerequisite: ACCT 2302.

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 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.