Austin Community College
Fall 2009 - ALL COURSES
Course Descriptions All Courses Classroom Courses Distance Learning Courses
Updated: 11/22/2009 21:00:16
ACCOUNTING
8 Week Session August 24 - October 18
ACCT 2301 Principles of Accounting I--Financial
R+ [17/22] 43603 Lec 019 EVC 8301 MW 5:40pm - 8:10pm OH Pumphret, James
Lab 019 EVC 8301 MW 8:10pm - 9:05pm
R+ [20/21] 43604 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 24 - December 13
ACNT 1303 Introduction to Accounting I--Non-Business Majors
R [16/21] 39045 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+ [20/24] 39047 Lec 002 NRG 4220 Th 6:00pm - 8:40pm OH Nobles, Tracie
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+ [14/25] 39048 Lec 001 NRG 4203 T 7:05pm - 9:45pm OH Nobles, Tracie
ACNT 1370 Accounting Ethics
O+ [22/24] 39049 Lec 001 NRG 1214 M 7:05pm - 9:45pm OH Jacobs, Norma
ACNT 1371 Business Applications in Accounting
O+ [16/24] 39051 Lec 001 RGC 028 M 6:30pm - 9:10pm OH Lovick, Cynthia
39051 - For enrollment, instructor's approval is required. Follow instructions at:
www.austincc.edu/cynthiam, then email instructor at: cynthiam@austincc.edu
O+ [18/24] 44351 Lec 002 RGC 135 S 10:00am - 12:30pm OH Lovick, Cynthia
For enrollment, instructor's approval is required. Follow instructions at: www.austincc.edu/cynthiam,
then email instructor at: cynthiam@austincc.edu
ACNT 1392 Special Topics in Accounting Technician
B+ [24/24] 39052 Lec 001 EVC 8306 TTh 1:25pm - 2:40pm OH Doss, James
ACNT 1403 Introduction to Accounting I
R [19/24] 39055 Lec 003 CYP 2129 TTh 5:40pm - 6:55pm OH Voss, William
Lab 003 CYP 2129 TTh 7:05pm - 8:20pm
R [20/24] 39053 Lec 001 EVC 8301 TTh 1:25pm - 2:40pm OH Voss, William
Lab 001 EVC 8301 TTh 2:50pm - 4:05pm
R [21/24] 39054 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+ [9/22] 39057 Lec 002 EVC 8301 MW 1:25pm - 2:40pm OH Carr, David
Lab 002 EVC 8301 MW 2:50pm - 4:05pm
B+ [12/22] 39056 Lec 001 EVC 8306 TTh 6:00pm - 7:15pm OH Fink, Jason
Lab 001 EVC 8306 TTh 7:25pm - 8:40pm
ACCT 2301 Principles of Accounting I--Financial
R+ [19/20] 39014 Lec 010 CYP 2113 MW 10:35am - 11:50am OH McDermott, Kristy
Lab 010 CYP 2126 M 12:00pm - 12:50pm
R+ [14/20] 39007 Lec 002 CYP 2126 T 7:05pm - 9:45pm OH Prendergast, Vincent
Lab 002 CYP 2126 T 6:10pm - 7:00pm
R+ [0/24] 39009 Lec 004 EVC 8310 MW 5:40pm - 6:55pm Staff
Lab 004 EVC 8310 W 7:00pm - 7:50pm
R+ [17/21] 39010 Lec 006 NRG 4146 F 10:00am - 12:40pm OH Jacobs, Norma
Lab 006 NRG 4207 F 9:00am - 9:50am
R+ [0/21] 39024 Lec 024 NRG 4250 MW 7:25am - 8:40am Staff
Lab 024 NRG 4207 W 8:50am - 9:40am
R+ [15/21] 39025 Lec 025 NRG 4249 MW 10:10am - 11:25am OH Jacobs, Norma
Lab 025 NRG 4207 M 9:10am - 10:00am
R+ [20/21] 39026 Lec 026 NRG 4249 MW 12:00pm - 1:15pm OH Nobles, Tracie
Lab 026 NRG 4207 W 1:25pm - 2:15pm
R+ [16/21] 39027 Lec 027 NRG 4203 MW 2:45pm - 4:00pm OH Perkins, Kimberly
Lab 027 NRG 4207 W 4:10pm - 5:00pm
R+ [20/21] 39028 Lec 028 NRG 4203 MW 7:50pm - 9:05pm OH Hester, John
Lab 028 NRG 4207 W 6:50pm - 7:40pm
R+ [16/21] 39032 Lec 034 NRG 4250 S 1:00pm - 3:40pm OH Rosner, Steven
Lab 034 NRG 4207 S 12:00pm - 12:50pm
R+ [17/21] 39029 Lec 029 NRG 4250 TTh 9:10am - 10:25am OH Jacobs, Norma
Lab 029 NRG 4207 Th 8:10am - 9:00am
R+ [20/21] 39030 Lec 031 NRG 4251 TTh 1:25pm - 2:40pm OH Nobles, Tracie
Lab 031 NRG 4207 Th 2:50pm - 3:40pm
R+ [16/21] 39031 Lec 032 NRG 4249 TTh 5:30pm - 6:45pm OH Leiva, Catalina
Lab 032 NRG 4233 T 6:50pm - 7:40pm
R+ [14/20] 39012 Lec 008 PIN 301 M 6:00pm - 8:40pm OH Stanley, Danielle
Lab 008 PIN 309 M 8:50pm - 9:40pm
R+ [14/20] 39011 Lec 007 PIN 301 TTh 10:35am - 11:50am OH Barton, Mary
Lab 007 PIN 309 T 9:35am - 10:25am
R+ [19/22] 39013 Lec 009 RGC A160 MW 9:10am - 10:25am OH Sandoz, Lea
Lab 009 RGC 109 W 8:10am - 9:00am
R+ [13/22] 39015 Lec 011 RGC A160 MW 12:00pm - 1:15pm OH White, Denise
Lab 011 RGC 109 W 1:25pm - 2:15pm
R+ [14/22] 39006 Lec 001 RGC A160 MW 2:50pm - 4:05pm OH White, Denise
Lab 001 RGC 109 M 4:15pm - 5:05pm
R+ [14/22] 39017 Lec 013 RGC A160 TTh 10:35am - 11:50am OH White, Denise
Lab 013 RGC 109 Th 12:00pm - 12:50pm
R+ [0/22] 44295 Lec 016 RGC 331 TTh 8:25pm - 9:40pm Staff
Lab 016 RGC 109 Th 7:30pm - 8:15pm
R+ [14/18] 39008 Lec 003 RRH 208 MW 5:20pm - 6:35pm OH McDermott, Kristy
Lab 003 RRH TBA TBA
R+ [18/24] 39019 Lec 015 RVS 9113 MW 10:35am - 11:50am OH Perkins, Kimberly
Lab 015 RVS 9138 M 12:00pm - 12:50pm
R+ [19/24] 39022 Lec 020 RVS 9116 T 5:40pm - 8:20pm OH Tucker, Wesley
Lab 020 RVS 9138 T 8:30pm - 9:20pm
R+ [17/24] 39020 Lec 017 RVS 9113 TTh 9:10am - 10:25am OH Floyd, David
Lab 017 RVS 9138 Th 10:35am - 11:25am
R+ [19/24] 39021 Lec 018 RVS 9113 TTh 12:00pm - 1:15pm OH Floyd, David
Lab 018 RVS 9138 Th 1:25pm - 2:15pm
R+ [17/24] 39016 Lec 012 SAC 1304 MW 1:25pm - 2:40pm OH Floyd, David
Lab 012 SAC 1209 W 2:50pm - 3:40pm
R+ [20/24] 39018 Lec 014 SAC 1319 TTh 5:40pm - 6:55pm OH Polzin, Rebecca
Lab 014 SAC 1208 T 7:00pm - 7:50pm
R+ [14/24] 44262 Lec 005 SMG 118 MW 12:00pm - 1:15pm OH Geppert, June
Lab 005 SMG 121 W 1:25pm - 2:15pm
ACCT 2302 Principles of Accounting II--Managerial
B+ [21/24] 44310 Lec 018 CYP 2223 TTh 10:35am - 11:50am OH Mings, Angelica
Lab 018 CYP 2222 Th 12:00pm - 12:50pm
B+ [16/21] 39041 Lec 011 NRG 4207 MW 12:00pm - 1:15pm OH Peoples, Reed
Lab 011 NRG 4207 M 11:00am - 11:50am
B+ [15/21] 39042 Lec 012 NRG 4250 MW 5:30pm - 6:45pm OH Hester, John
Lab 012 NRG 4207 M 6:50pm - 7:40pm
B+ [15/21] 39043 Lec 013 NRG 4220 TTh 9:10am - 10:25am OH Peoples, Reed
Lab 013 NRG 4207 T 8:10am - 9:00am
B+ [18/21] 39044 Lec 016 NRG 4203 Th 7:05pm - 9:45pm OH Gonzalez, Gracie
Lab 016 NRG 4207 Th 5:50pm - 6:40pm
B+ [18/20] 39034 Lec 002 PIN 301 W 7:00pm - 9:40pm OH Hayes, Patricia
Lab 002 PIN 309 W 6:00pm - 6:50pm
B+ [0/24] 39040 Lec 009 RGC A160 MW 10:35am - 11:50am Staff
Lab 009 RGC 109 M 9:00am - 9:50am
B+ [15/22] 39036 Lec 004 RGC 111 TTh 10:35am - 11:50am OH Geppert, June
Lab 004 RGC 109 T 12:00pm - 12:50pm
B+ [21/24] 44294 Lec 017 RGC 331 TTh 7:00pm - 8:15pm OH Chan, Man
Lab 017 RGC 109 T 6:00pm - 6:50pm
B+ [10/18] 39035 Lec 003 RRH 208 MW 6:40pm - 7:55pm OH Proesel, Steven
Lab 003 RRH TBA TBA
B+ [0/24] 39038 Lec 007 RVS 9113 MW 9:10am - 10:25am Staff
Lab 007 RVS 9138 W 10:35am - 11:25am
B+ [11/24] 40859 Lec 015 RVS 9113 S 10:00am - 12:40pm OH Alexander, Ardra
Lab 015 RVS 9113 S 9:00am - 9:50am
B+ [16/24] 39039 Lec 008 RVS 9116 TTh 12:00pm - 1:15pm OH Perkins, Kimberly
Lab 008 RVS 9138 T 1:25pm - 2:15pm
B+ [19/24] 39037 Lec 006 SAC 1304 MW 12:00pm - 1:15pm OH Floyd, David
Lab 006 SAC 1209 M 11:00am - 11:50am
ACNT 2303 Intermediate Accounting I
B+ [21/30] 44350 Lec 001 EVC 8341. T 6:00pm - 8:40pm OH White, Denise
44350 - For enrollment, instructor's approval is required. Follow instructions at:
www.austincc.edu/dwhite, then email instructor at: dwhite3@austincc.edu
B+ [25/30] 39058 Lec 002 RGC A255 T 6:30pm - 9:10pm OH Lovick, Cynthia
39058 - For enrollment, instructor's approval is required. Follow instructions at:
www.austincc.edu/cynthiam, then email instructor at: cynthiam@austincc.edu
ACNT 2304 Intermediate Accounting II
B+ [19/24] 39059 Lec 002 RGC A256 W 6:30pm - 9:10pm OH Lovick, Cynthia
39059 - For enrollment, instructor's approval is required. Follow instructions at:
www.austincc.edu/cynthiam, then email instructor at: cynthiam@austincc.edu
ACNT 2309 Cost Accounting
B+ [23/30] 39060 Lec 002 RVS 9114 Th 6:00pm - 8:40pm OH Floyd, David
ACNT 2330 Governmental and Not-for-Profit Accounting
B+ [21/28] 39061 Lec 001 SAC 1315 S 10:00am - 12:30pm OH Ammons, Sheila
B+ [17/24] 44359 Lec 002 SAC 1315 S 1:30pm - 4:00pm OH Ammons, Sheila
ACNT 2331 Internal Control and Auditing
B+ [21/24] 39062 Lec 001 RGC 328 T 7:00pm - 9:40pm OH Perkins, Kimberly
ACNT 2333 Advanced Accounting
B+ [21/28] 39063 Lec 001 SAC 1315 W 6:00pm - 8:40pm OH Ammons, Sheila
ACNT 2371 Small Business Accounting
B+ [23/24] 39064 Lec 001 EVC 8306 MW 1:25pm - 2:15pm OH Voss, William
Lab 001 EVC 8306 MW 2:15pm - 3:05pm
ACNT 2375 Advanced Theory and Problems in Accounting
B+ [14/24] 43844 Lec 001 SAC 1318 T 6:00pm - 8:40pm OH Ammons, Sheila
ACNT 2376 Financial Statement Analysis
B+ [17/24] 39065 Lec 001 EVC 8111 Th 7:05pm - 9:45pm OH White, Denise
ACNT 2388 Internship -- Accounting
P+ [3/12] 39066 Int 001 EVC 8341. M 4:00pm - 6:30pm OH Voss, William
12 Week Session September 21 - December 13
ACNT 1311 Introduction to Computerized Accounting
B+ [20/24] 43178 Lec 001 EVC 8306 MW 5:40pm - 6:50pm OH Voss, William
Lab 001 EVC 8306 MW 7:00pm - 8:10pm
ACNT 1370 Accounting Ethics
O+ [0/24] 44428 Lec 002 NRG 4203 TTh 7:20am - 9:00am OH Jacobs, Norma
ACCT 2301 Principles of Accounting I--Financial
R+ [17/24] 44402 Lec 021 EVC 8310 MW 5:30pm - 7:10pm OH Floyd, David
Lab 021 EVC 8310 W 7:25pm - 8:25pm
R+ [16/21] 44420 Lec 033 NRG 4250 MW 7:05am - 8:45am OH Jacobs, Norma
Lab 033 NRG 4207 W 8:50am - 9:50am
R+ [0/22] 44416 Lec 023 RGC 133 TTh 8:20pm - 9:55pm Staff
Lab 023 RGC 109 Th 7:15pm - 8:20pm
R+ [19/24] 44421 Lec 035 RGC 331 TTh 8:20pm - 9:55pm OH Dahm, Sarah
Lab 035 RGC 109 Th 7:15pm - 8:15pm
ACCT 2302 Principles of Accounting II--Managerial
B+ [11/21] 39050 Lec 010 NRG 4203 F 9:10am - 12:45pm OH Hays, Jerry
Lab 010 NRG 4207 F 12:50pm - 2:00pm
B+ [0/21] 44422 Lec 021 RGC 125 MW 8:55am - 10:30am OH Hays, Jerry
Lab 021 RGC 109 M 7:50am - 8:50am
B+ [0/36] 44417 Lec 019 RGC A160 MW 10:25am - 12:00pm Staff
Lab 019 RGC 109 M 9:00am - 10:20am
B+ [0/25] 44418 Lec 020 RVS 9113 MW 8:45am - 10:25am OH Floyd, David
Lab 020 RVS 9138 W 10:35am - 11:45am
8 Week Session October 19 - December 13
ACCT 2302 Principles of Accounting II--Managerial
B+ [18/22] 43448 Lec 005 EVC 8301 MW 5:40pm - 8:10pm OH Pumphret, James
Lab 005 EVC 8301 MW 8:10pm - 9:05pm
B+ [20/21] 43449 Lec 014 NRG 4250 TTh 12:00pm - 2:40pm OH Peoples, Reed
Lab 014 NRG 4207 TTh 11:00am - 11:50am
16 Week Session August 24 - December 13
ACNT 1331 Federal Income Tax: Individual
B+ [13/24] 39046 OPC 001 PCM Orientation req. See Open Campus OH Nobles, Tracie
39046 - Internet access required. T. Nobles, 223.4989, email: tnobles@austincc.edu
For MANDATORY orientation information and permission to enroll, visit www.austincc.edu/tnobles/
ACNT 1391 Special Topics in Accounting
B [14/24] 43179 OPC 001 PCM Orientation req. See Open Campus OH Jacobs, Norma
43179 - 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 1393 Special Topics in Taxation
B+ [27/24] 44276 OPC 001 PCM Orientation req. See Open Campus OH Nobles, Tracie
44276 - Internet access required. T. Nobles, 223.4989, email: tnobles@austincc.edu
For MANDATORY
orientation information and permission to enroll, visit www.austincc.edu/tnobles/
ACCT 2301 Principles of Accounting I--Financial
R+ [33/50] 39023 OPC 022 PCM Orientation req. See Open Campus OH Ammons, Sheila
Lab 022 PCM SAC TBA
39023 - Req: Internet access, Word & Excel. S. Ammons, 223.9216, email:
sammons@austincc.edu. Before enrolling visit www.austincc.edu/sammons for
course information & instructions for MANDATORY online orientation.
ACCT 2302 Principles of Accounting II--Managerial
B+ [19/40] 39033 OPC 001 PCM Orientation req. See Open Campus OH Lovick, Cynthia
39033 - Required: Internet access, Excel software & completion of ACCT 2301 with
min. of C. For MANDATORY information on both registration & Online orientation information
follow instructions at www.austincc.edu/cynthiam. Instructor: C. Lovick, 223.3757,
email: cynthiam@austincc.edu
12 Week Session September 21 - December 13
ACNT 1331 Federal Income Tax: Individual
B+ [14/24] 43112 OPC 003 PCM Orientation req. See Open Campus OH Nobles, Tracie
43112 - Internet access required. T. Nobles, 223.4989, email: tnobles@austincc.edu
For MANDATORY orientation information and permission to enroll, visit www.austincc.edu/tnobles/
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 Business Applications in 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 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 Accounting I--Financial
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 Accounting II--Managerial
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 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.