Austin Community College
Fall 2008 - OPEN COURSES
Course Descriptions All Courses Classroom Courses Distance Learning Courses
Updated: 01/23/2009 13:28:08
ACCOUNTING
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+ [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+ [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+ [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 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
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
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.