Austin Community College
Spring 2008 - OPEN COURSES

Course Descriptions All Courses Classroom Courses Distance Learning Courses

Updated: 06/12/2008 15:25:23

ACCOUNTING

 Enrollment is restricted for the following Accounting classes: ACNT 1171, ACNT 1331, ACNT 1347, ACNT 1370, ACNT 2303, ACNT 2304. Contact your Accounting Advisor. See: http://www.austincc.edu/accting for accounting advisor information.

CLASSROOM 
8 Week Session January 14 - March 9
ACCT 2301 Principles of Financial Accounting 

R	[17/21]	13203	Lec	013	RGC	A253	TTh	 5:40pm -  8:10pm	OH Gomez, Eloy
			Lab	013	RGC	116	TTh	 8:15pm -  9:05pm	   
R	[12/36]	14712	Lec	025	SAC	1304	TTh	12:00pm -  2:30pm	OH Jacobs, Norma
			Lab	025	SAC	1208	TTh	 2:40pm -  3:30pm


16 Week Session January 14 - May 11
ACNT 1303 Introduction to Accounting I -- Non-Business Majors 
R	[14/21]	10256	Lec	001	NRG	4211	TTh	 2:50pm -  4:05pm	OH Doss, James
			Lab	001	NRG	4207	T	 1:50pm -  2:40pm
ACNT 1370 Accounting Ethics 
O+	[23/24]	10259	Lec	001	NRG	4220	T	 7:05pm -  9:45pm	OH Jacobs, Norma
ACNT 1403 Introduction to Accounting I 
R	[14/22]	10262	Lec	002	EVC	8301	MW	 1:25pm -  2:40pm	OH Voss, William
			Lab	002	EVC	8301	MW	 2:45pm -  4:00pm	   
R	[19/22]	10261	Lec	001	EVC	8301	MW	 5:40pm -  6:55pm	OH Doss, James
			Lab	001	EVC	8301	MW	 7:00pm -  8:15pm
ACNT 1404 Introduction to Accounting II 
B+	[8/24]	14950	Lec	002	CYP	2126	TTh	 5:40pm -  6:55pm	OH Voss, William
			Lab	002	CYP	2126	TTh	 7:05pm -  8:20pm	   
B+	[14/22]	10263	Lec	001	EVC	8301	TTh	 5:40pm -  6:55pm	OH Doss, James
			Lab	001	EVC	8301	TTh	 7:00pm -  8:15pm
ACNT 1475 Industry Accounting 
B+	[20/22]	10264	Lec	001	EVC	8301	TTh	 1:25pm -  2:40pm	OH Voss, William
			Lab	001	EVC	8301	TTh	 2:45pm -  4:00pm
ACCT 2301 Principles of Financial Accounting 
R	[9/20]	10213	Lec	002	CYP	2126	M	 5:40pm -  8:20pm	OH Sandoz, Lea
			Lab	002	CYP	2126	M	 8:30pm -  9:20pm	   
R	[16/20]	10239	Lec	032	CYP	2113	TTh	 9:10am - 10:25am	OH Hauser, Virginia
			Lab	032	CYP	2126	Th	10:35am - 11:25am	   
R	[8/36]	10231	Lec	021	GTC	214	T	 5:40pm -  8:20pm	OH Koosed, Marla
			Lab	021	GTC	214	T	 8:20pm -  9:20pm	   
R	[14/21]	10215	Lec	004	NRG	4250	MW	10:35am - 11:50am	OH Jacobs, Norma
			Lab	004	NRG	4207	M	 9:35am - 10:25am	   
R	[13/21]	10216	Lec	005	NRG	4249	MW	12:00pm -  1:15pm	OH Jacobs, Norma
			Lab	005	NRG	4207	W	 1:25pm -  2:15pm	   
R	[13/21]	10217	Lec	006	NRG	4204	MW	 7:15pm -  8:30pm	OH Prendergast, Vincent
			Lab	006	NRG	4207	M	 8:40pm -  9:30pm	   
R	[18/21]	10218	Lec	007	NRG	4249	TTh	 9:10am - 10:25am	OH Peoples, Reed
			Lab	007	NRG	4207	Th	 8:10am -  9:00am	   
R	[16/21]	10219	Lec	008	NRG	4249	TTh	10:35am - 11:50am	OH Peoples, Reed
			Lab	008	NRG	4207	T	12:00pm - 12:50pm	   
R	[18/21]	10220	Lec	009	NRG	4250	TTh	 1:25pm -  2:40pm	OH Peoples, Reed
			Lab	009	NRG	4207	Th	 2:50pm -  3:40pm	   
R	[11/21]	10221	Lec	010	NRG	1214	TTh	 5:35pm -  6:50pm	OH Hester, John
			Lab	010	NRG	4207	T	 6:55pm -  7:45pm	   
R	[12/21]	10222	Lec	011	NRG	4249	TTh	 7:55pm -  9:10pm	OH Hester, John
			Lab	011	NRG	4207	Th	 6:55pm -  7:45pm	   
R	[13/20]	10223	Lec	012	PIN	303	MW	10:35am - 11:50am	OH Barton, Mary
			Lab	012	PIN	309	W	12:00pm - 12:50pm	   
R	[10/20]	10225	Lec	014	PIN	301	T	 5:40pm -  8:20pm	OH Stanley, Danielle
			Lab	014	PIN	309	T	 8:30pm -  9:20pm	   
R	[9/22]	10237	Lec	029	RGC	A160	MW	10:35am - 11:50am	OH White, Denise
			Lab	029	RGC	109	M	12:00pm - 12:50pm	   
R	[21/22]	10227	Lec	017	RGC	A160	MW	 5:40pm -  6:55pm	OH Polzin, Rebecca
			Lab	017	RGC	109	W	 7:00pm -  7:50pm	   
R	[15/22]	10226	Lec	016	RGC	A160	TTh	10:35am - 11:50am	OH White, Denise
			Lab	016	RGC	109	T	12:00pm - 12:50pm	   
R	[10/22]	10229	Lec	019	RGC	A160	TTh	 2:50pm -  4:05pm	OH White, Denise
			Lab	019	RGC	109	Th	 4:10pm -  5:00pm	   
R	[13/18]	10212	Lec	001	RRH	208	MW	 5:20pm -  6:35pm	OH McDermott, Kristy
			Lab	001	RRH	TBA	TBA	                 	   
R	[16/24]	10232	Lec	022	RVS	9116	MW	 9:10am - 10:25am	OH Floyd, David
			Lab	022	RVS	9138	M	10:35am - 11:25am	   
R	[17/24]	10233	Lec	023	RVS	9116	MW	12:00pm -  1:15pm	OH Floyd, David
			Lab	023	RVS	9138	W	 1:25pm -  2:15pm	   
R	[14/24]	10234	Lec	024	RVS	9113	TTh	10:35am - 11:50am	OH Geppert, June
			Lab	024	RVS	9138	Th	12:00pm - 12:50pm	   
R	[17/24]	10238	Lec	030	RVS	9116	TTh	 5:40pm -  6:55pm	OH Hayes, Patricia
			Lab	030	RVS	9138	T	 7:05pm -  7:55pm	   
R	[17/24]	10228	Lec	018	SAC	1303	MW	10:35am - 11:50am	OH Ammons, Sheila
			Lab	018	SAC	1209	W	12:00pm - 12:50pm	   
R	[25/32]	10230	Lec	020	SAC	1320	W	 6:00pm -  8:40pm	OH Floyd, David
			Lab	020	SAC	1208	W	 8:50pm -  9:40pm
ACCT 2302 Principles of Managerial Accounting 
B+	[9/20]	14714	Lec	002	CYP	2207	MW	10:35am - 11:50am	OH Lint, Diane
			Lab	002	CYP	2129	M	12:00pm - 12:50pm	   
B+	[16/24]	14841	Lec	021	CYP	2229	T	 5:40pm -  8:20pm	OH Tucker, Wesley
			Lab	021	CYP	2126	T	 8:30pm -  9:20pm	   
B+	[17/20]	10224	Lec	020	EVC	8306	TTh	 5:40pm -  6:55pm	OH Alexander, Ardra
			Lab	020	EVC	8306	Th	 7:05pm -  7:55pm	   
B+	[16/21]	10242	Lec	004	NRG	4249	MW	 9:10am - 10:25am	OH Nobles, Tracie
			Lab	004	NRG	4207	W	10:35am - 11:25am	   
B+	[16/21]	10243	Lec	005	NRG	4250	MW	 5:40pm -  6:55pm	OH Pumphret, James
			Lab	005	NRG	4207	W	 4:35pm -  5:25pm	   
B+	[13/24]	11036	Lec	019	NRG	4250	S	10:00am - 12:40pm	OH Thibodeaux, Jay
			Lab	019	NRG	4207	S	12:50pm -  1:40pm	   
B+	[15/21]	10244	Lec	006	NRG	4207	TTh	 9:10am - 10:25am	OH Nobles, Tracie
			Lab	006	NRG	4207	T	 8:10am -  9:00am	   
B+	[18/21]	10245	Lec	007	NRG	4207	TTh	10:35am - 11:50am	OH Nobles, Tracie
			Lab	007	NRG	4207	Th	12:00pm - 12:50pm	   
B+	[20/21]	10247	Lec	009	NRG	4249	TTh	 6:30pm -  7:45pm	OH Peoples, Reed
			Lab	009	NRG	4207	T	 7:50pm -  8:40pm	   
B+	[16/20]	10248	Lec	010	PIN	302	MW	10:35am - 11:50am	OH Pumphret, James
			Lab	010	PIN	309	M	12:00pm - 12:50pm	   
B+	[13/22]	10250	Lec	012	RGC	A160	MW	 9:10am - 10:25am	OH Lovick, Cynthia
			Lab	012	RGC	109	W	10:35am - 11:25am	   
B+	[13/22]	10252	Lec	014	RGC	A160	TTh	 9:10am - 10:25am	OH Lovick, Cynthia
			Lab	014	RGC	109	Th	 8:10am -  9:00am	   
B+	[10/18]	10246	Lec	008	RRH	208	MW	 6:40pm -  7:55pm	OH Lint, Diane
			Lab	008	RRH	TBA	TBA	                 	   
B+	[9/24]	18538	Lec	023	RVS	9113	S	 9:00am - 11:40am	OH Geppert, June
			Lab	023	RVS	9138	S	11:50am - 12:40pm	   
B+	[15/24]	10253	Lec	016	RVS	9116	TTh	10:35am - 11:50am	OH Floyd, David
			Lab	016	RVS	9138	T	12:00pm - 12:50pm	   
B+	[19/24]	10254	Lec	017	RVS	9113	TTh	 5:40pm -  6:55pm	OH Floyd, David
			Lab	017	RVS	9138	Th	 7:05pm -  7:55pm	   
B+	[10/24]	10241	Lec	003	SAC	1315	MW	 1:25pm -  2:40pm	OH Ammons, Sheila
			Lab	003	SAC	1209	M	12:25pm -  1:15pm
ACNT 2303 Intermediate Accounting I 
B+	[17/35]	10265	Lec	002	RGC	016	W	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2304 Intermediate Accounting II 
B+	[25/35]	10266	Lec	002	RGC	A257	T	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2309 Cost Accounting 
B+	[19/27]	14946	Lec	002	SAC	1320	M	 6:00pm -  8:40pm	OH Ammons, Sheila
ACNT 2331 Internal Control and Auditing 
B+	[10/35]	10268	Lec	001	RGC	123	W	 5:40pm -  8:20pm	OH White, Denise
ACNT 2332 Accounting Information Systems 
B+	[14/36]	10269	Lec	001	EVC	8123	W	 6:00pm -  8:40pm	OH Jacobs, Norma
ACNT 2333 Advanced Accounting 
B+	[16/24]	10270	Lec	001	RGC	218	M	 6:30pm -  9:10pm	OH Floyd, David
ACNT 2375 Advanced Theory and Problems in Accounting 
B+	[3/20]	10271	Lec	001	NRG	4207	S	10:00am - 12:40pm	OH Ammons, Sheila
ACNT 2376 Financial Statement Analysis 
B+	[9/24]	10260	Lec	001	RGC	A160	Th	 6:30pm -  9:10pm	OH White, Denise
ACNT 2386 Internship -- Accounting Technology/Technician and Bookkeeping 
P+	[21/22]	10273	Int	001	EVC	8341	M	 4:30pm -  5:20pm	OH Voss, William


12 Week Session February 11 - May 11
ACNT 1311 Introduction to Computerized Accounting 
B+	[21/23]	14246	Lec	002	EVC	8306	MW	 5:40pm -  6:50pm	OH Voss, William
			Lab	002	EVC	8306	MW	 6:55pm -  8:05pm


8 Week Session March 17 - May 11
ACCT 2302 Principles of Managerial Accounting 
B+	[14/21]	14998	Lec	022	RGC	A253	TTh	 5:40pm -  8:10pm	OH Chan, Man
			Lab	022	RGC	116	TTh	 8:15pm -  9:05pm	   
B+	[17/36]	14713	Lec	015	SAC	1304	TTh	12:00pm -  2:30pm	OH Jacobs, Norma
			Lab	015	SAC	1208	TTh	 2:40pm -  3:30pm


DISTANCE LEARNING 
8 Week Session January 14 - March 9
ACNT 1171 Fundamentals of Intermediate Accounting 
D+	[8/20]	10106	OPC	001	PCM	Orientation req. See Open Campus	OH Pratas, Gregory
10106 - 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 January 14 - May 11
ACNT 1331 Federal Income Tax: Individual 
B+	[21/30]	14974	OPC	001	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
14974 - Internet access required. T. Nobles, 223.4989. For MANDATORY orientation 
information email: tnobles@austincc.edu no later than Friday, 1/18. 
B+	[17/30]	14226	OPC	002	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
14226 - Internet access required. T. Nobles, 223.4989. For MANDATORY orientation 
information email: tnobles@austincc.edu no later than Friday, 1/18.
ACCT 2301 Principles of Financial Accounting 
R	[23/40]	10236	OPC	028	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
10236 - 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+	[28/40]	10255	OPC	018	PCM	Orientation req. See Open Campus	OH Lovick, Cynthia
10255 - 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+	[13/20]	10272	OPC	002	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
10272 - Req: Internet access, word processing & spreadsheet software. 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 March 17 - May 11
ACNT 1171 Fundamentals of Intermediate Accounting 
D+	[17/30]	14497	OPC	002	PCM	Orientation req. See Open Campus	OH Pratas, Gregory
14497 - 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 
D+	[7/20]	17281	OPC	003	PCM	Orientation req. See Open Campus	OH Pratas, Gregory
17281 - 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 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.

 ACNT 1475 Industry Accounting
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. Prerequisite: ACNT 1404 and ACNT 1311.

 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 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 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 2332 Accounting Information Systems
A study of the role of accounting information systems and related subsystems including data collection, retrieval, manipulation, filtering, and sorting of data. Prerequisite: ACCT 2302.

 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 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 2386 Internship -- Accounting Technology/Technician and Bookkeeping
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 or certificate. Instructor approval required.