Austin Community College
Summer 2008 - ALL COURSES

Course Descriptions All Courses Classroom Courses Distance Learning Courses

Updated: 07/24/2008 13:40:13


ACCOUNTING

CLASSROOM 
5 - 1/2 Week Session May 27 - July 2
ACCT 2301 Principles of Financial Accounting

R	[16/21]	15033	Lec	002	NRG	4249	MTWTh	10:00am - 11:50am	OH Nobles, Tracie
			Lab	002	NRG	4207	TWTh	12:00pm - 12:50pm	   
R	[16/21]	15032	Lec	001	NRG	4146	MW	 5:30pm -  9:30pm	OH Geppert, June
			Lab	001	NRG	4207	Th	 6:00pm -  9:00pm	   
R	[21/23]	15036	Lec	005	RGC	A160	MTWTh	12:15pm -  2:05pm	OH White, Denise
			Lab	005	RGC	109	TWTh	11:15am - 12:05pm	   
R	[15/23]	15037	Lec	006	RGC	A160	MTWTh	 2:20pm -  4:10pm	OH White, Denise
			Lab	006	RGC	109	TWTh	 4:20pm -  5:10pm	   
R	[17/22]	15034	Lec	003	RVS	9116	MTWTh	 9:00am - 11:20am	OH Floyd, David
			Lab	003	RVS	9138	TWTh	 8:00am -  8:50am	   
R	[13/24]	15038	Lec	007	RVS	9113	MTWTh	 5:40pm -  7:30pm	OH Floyd, David
			Lab	007	RVS	9138	TTh	 7:40pm -  9:00pm	   
R	[15/24]	15035	Lec	004	SAC	1317	MTWTh	12:15pm -  2:05pm	OH Floyd, David
			Lab	004	SAC	1209	TWTh	 2:15pm -  3:15pm	   
ACCT 2302 Principles of Managerial Accounting
B+	[18/21]	15039	Lec	017	NRG	4203	MTWTh	10:00am - 11:50am	OH Jacobs, Norma
			Lab	017	NRG	4207	MTW	 9:00am -  9:50am	   


9 Week Session May 27 - July 27
ACCT 2301 Principles of Financial Accounting
R	[22/23]	16133	Lec	021	RGC	A160	TTh	 5:30pm -  8:00pm	OH Tucker, Wesley
			Lab	021	RGC	109	TTh	 8:05pm -  8:55pm	   
ACCT 2302 Principles of Managerial Accounting
B+	[21/24]	16134	Lec	008	RVS	9113	TTh	 9:00am - 11:20am	OH Geppert, June
			Lab	008	RVS	9138	TTh	11:30am - 12:20pm	   


11 Week Session May 27 - August 12
ACNT 1303 Introduction to Accounting I -- Non-Business Majors
R	[16/21]	19073	Lec	001	NRG	4203	MW	 1:25pm -  3:15pm	OH Doss, James
			Lab	001	NRG	4207	M	12:00pm -  1:15pm	   
ACNT 1311 Introduction to Computerized Accounting
B+	[14/22]	16114	Lec	001	CYP	2126	MW	 5:30pm -  6:50pm	OH Voss, William
			Lab	001	CYP	2126	MW	 6:55pm -  8:15pm	   
16114 This is a QuickBooks course. Prerequisite: ACNT 1403 or consent of instructor. 
Contact: Brian Voss, 223-5835 or bvoss@austincc.edu.
ACNT 1329 Payroll and Business Tax Accounting
B+	[20/22]	16135	Lec	001	EVC	8306	MW	 5:30pm -  7:20pm	OH Doss, James
			Lab	001	EVC	8306	MW	 7:30pm -  8:35pm	   
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+	[25/30]	19071	Lec	001	EVC	8105	T	 5:40pm -  9:20pm	OH Christianson, James
ACNT 1370 Accounting Ethics
O+	[23/24]	17144	Lec	001	RGC	A160	M	 5:30pm -  9:30pm	OH Jacobs, Norma
ACNT 1403 Introduction to Accounting I
R	[13/22]	16136	Lec	001	EVC	8306	TTh	 5:30pm -  7:20pm	OH Voss, William
			Lab	001	EVC	8306	TTh	 7:30pm -  8:35pm	   
ACCT 2301 Principles of Financial Accounting
R	[16/21]	16220	Lec	015	NRG	4203	MW	 6:30pm -  8:20pm	OH Thibodeaux, Jay
			Lab	015	NRG	4207	M	 5:00pm -  6:15pm	   
R	[18/21]	16221	Lec	016	NRG	4203	TTh	12:00pm -  1:50pm	OH Polzin, Rebecca
			Lab	016	NRG	4207	TTh	 2:00pm -  2:40pm	   
R	[17/21]	16222	Lec	017	NRG	4250	TTh	 6:00pm -  7:50pm	OH Hester, John
			Lab	017	NRG	4207	TTh	 5:10pm -  5:50pm	   
R	[17/20]	16223	Lec	018	PIN	301	T	 6:30pm -  9:00pm	OH Hayes, Patricia
			Lec	018	PIN	301	Th	 6:30pm -  7:45pm	   
			Lab	018	PIN	309	Th	 7:55pm -  9:10pm	   
ACCT 2302 Principles of Managerial Accounting
B+	[18/21]	16226	Lec	013	NRG	4204	TTh	 6:00pm -  7:50pm	OH McDermott, Kristy
			Lab	013	NRG	4207	T	 8:00pm -  9:15pm	   
B+	[16/20]	16225	Lec	005	PIN	301	M	 6:30pm -  9:00pm	OH Hayes, Patricia
			Lec	005	PIN	301	W	 6:30pm -  7:45pm	   
			Lab	005	PIN	309	W	 7:55pm -  9:10pm	   
ACNT 2309 Cost Accounting
B+	[14/28]	17186	Lec	002	RGC	028	MW	 6:00pm -  7:50pm	OH Ammons, Sheila
ACNT 2330 Governmental and Not-for-Profit Accounting
B+	[23/30]	15281	Lec	002	SAC	1315	S	 9:30am -  1:15pm	OH Ammons, Sheila
ACNT 2376 Financial Statement Analysis
B+	[19/24]	17221	Lec	001	RGC	123	Th	 5:40pm -  9:20pm	OH White, Denise
ACNT 2386 Internship -- Accounting Technology/Technician and Bookkeeping
P+	[2/12]	16235	Int	001	EVC	8123	TBA	                 	OH Voss, William


5 - 1/2 Week Session July 7 - August 12
ACCT 2301 Principles of Financial Accounting
R	[20/21]	15578	Lec	008	NRG	4250	MTWTh	10:00am - 11:50am	OH Peoples, Reed
			Lab	008	NRG	4207	TWTh	12:00pm - 12:50pm	   
R	[8/21]	17284	Lec	011	NRG	4146	MTWTh	 1:00pm -  2:50pm	OH McDermott, Kristy
			Lab	011	NRG	4207	MTW	 3:00pm -  3:50pm	   
R	[15/23]	15579	Lec	009	RGC	A160	MTWTh	 9:00am - 10:50am	OH Pumphret, James
			Lab	009	RGC	109	TWTh	 8:00am -  8:50am	   
R	[22/23]	15580	Lec	010	RGC	A160	MTWTh	12:15pm -  2:05pm	OH Pumphret, James
			Lab	010	RGC	109	TWTh	11:15am - 12:05pm	   
ACCT 2302 Principles of Managerial Accounting
B+	[20/21]	15584	Lec	007	NRG	4203	MTWTh	 9:00am - 10:50am	OH Jacobs, Norma
			Lab	007	NRG	4207	MTW	 8:00am -  8:50am	   
B+	[16/21]	15583	Lec	006	NRG	4146	MW	 5:30pm -  9:30pm	OH Lint, Diane
			Lab	006	NRG	4207	Th	 6:00pm -  9:00pm	   
B+	[23/23]	15585	Lec	010	RGC	A160	MTWTh	 2:20pm -  4:10pm	OH Peoples, Reed
			Lab	010	RGC	109	TWTh	 4:20pm -  5:10pm	   
B+	[22/24]	15581	Lec	001	RVS	9113	MTWTh	 5:40pm -  7:30pm	OH Chan, Man
			Lab	001	RVS	9142	TTh	 7:40pm -  9:00pm	   
B+	[21/24]	15582	Lec	002	SAC	1317	MTWTh	12:15pm -  2:05pm	OH Floyd, David
			Lab	002	SAC	1209	TWTh	 2:15pm -  3:15pm	   


DISTANCE LEARNING 
5 - 1/2 Week Session May 27 - July 2
ACNT 1171 Fundamentals of Intermediate Accounting
D+	[14/25]	15040	OPC	001	PCM	Orientation req. See Open Campus	OH Pratas, Gregory
15040 - 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 


11 Week Session May 27 - August 12
ACNT 1331 Federal Income Tax: Individual
B+	[35/50]	16228	OPC	001	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
16228 - Internet access required. T. Nobles, 223.4989, email: tnobles@austincc.edu 
- For MANDATORY orientation information visit www.austincc.edu/tnobles. Orientation 
must be complete by Friday, 5/30 or student will be dropped. 
ACNT 1391 Special Topics in Accounting
B+	[20/24]	17365	OPC	001	PCM	Orientation req. See Open Campus	OH Jacobs, Norma
17365 - Internet access required. N. Jacobs, 223.4810, www.austincc.edu/njacobs 
 For MANDATORY Online orientation information, email: njacobs@austincc.edu 

 

 
ACNT 1393 Special Topics in Taxation
B+	[26/36]	17199	OPC	001	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
17199 - Internet access required. T. Nobles, 223.4989. For MANDATORY orientation 
information email: tnobles@austincc.edu no later than Friday, 5/30. 
ACCT 2301 Principles of Financial Accounting
R	[44/55]	16224	OPC	022	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
16224 - 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+	[27/40]	16227	OPC	016	PCM	Orientation req. See Open Campus	OH Lovick, Cynthia
16227 - 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. 


5 - 1/2 Week Session July 7 - August 12
ACNT 1171 Fundamentals of Intermediate Accounting
D+	[34/35]	15586	OPC	002	PCM	Orientation req. See Open Campus	OH Pratas, Gregory
15586 - 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 1329 Payroll and Business Tax Accounting
A study of payroll tax procedures, taxing entities, and reporting requirements of local, state and federal taxing authorities in a manual and computerized environment. Prerequisite: ACNT 1404.

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 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. May be repeated when topics vary. 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. May be repeated when topics vary. Business Fraud: Occupational 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. May be repeated when topics vary. Prerequisite: ACNT 2303.

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.

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 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 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.