Austin Community College
Spring 2009 - ALL COURSES

Course Descriptions All Courses Classroom Courses Distance Learning Courses

Updated: 07/09/2008 01:25:16


ACCOUNTING

CLASSROOM 
8 Week Session January 20 - March 15
ACCT 2301 Principles of Financial Accounting

R+	[0/36]	31583	Lec	013	RGC	A259	TTh	 5:40pm -  8:10pm	   Staff
			Lab	013	RGC	116	TTh	 8:15pm -  9:05pm	   
R+	[0/36]	28007	Lec	025	SAC	1304	TTh	12:00pm -  2:30pm	   Staff
			Lab	025	SAC	1208	TTh	 2:40pm -  3:30pm	   


16 Week Session January 20 - May 17
ACNT 1303 Introduction to Accounting I -- Non-Business Majors
R	[0/21]	28185	Lec	001	NRG	4211	TTh	 2:50pm -  4:05pm	   Staff
			Lab	001	NRG	4207	T	 1:50pm -  2:40pm	   
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+	[0/24]	28187	Lec	001	RGC	A160	Th	 5:40pm -  8:20pm	OH Nobles, Tracie
ACNT 1370 Accounting Ethics
O+	[0/24]	28188	Lec	001	NRG	4220	T	 7:05pm -  9:45pm	   Staff
ACNT 1371 Fundamentals of Intermediate Accounting
O+	[0/24]	28008	Lec	001	RGC	A253	M	 6:30pm -  9:10pm	   Staff
ACNT 1403 Introduction to Accounting I
R	[0/22]	28190	Lec	002	EVC	8301	MW	 1:25pm -  2:40pm	   Staff
			Lab	002	EVC	8301	MW	 2:45pm -  4:00pm	   
R	[0/22]	28189	Lec	001	EVC	8301	MW	 5:40pm -  6:55pm	   Staff
			Lab	001	EVC	8301	MW	 7:00pm -  8:15pm	   
ACNT 1404 Introduction to Accounting II
B+	[0/22]	28192	Lec	002	CYP	2230	TTh	 5:40pm -  6:55pm	   Staff
			Lab	002	CYP	2222	TTh	 7:05pm -  8:20pm	   
B+	[0/22]	28191	Lec	001	EVC	8301	TTh	 5:40pm -  6:55pm	   Staff
			Lab	001	EVC	8301	TTh	 7:00pm -  8:15pm	   
ACNT 1475 Industry Accounting
B+	[0/22]	28193	Lec	001	EVC	8301	TTh	 1:25pm -  2:40pm	   Staff
			Lab	001	EVC	8301	TTh	 2:45pm -  4:00pm	   
ACCT 2301 Principles of Financial Accounting
R+	[0/20]	28140	Lec	002	CYP	2126	M	 5:40pm -  8:20pm	   Staff
			Lab	002	CYP	2126	M	 8:30pm -  9:20pm	   
R+	[0/20]	28165	Lec	032	CYP	2113	TTh	 9:10am - 10:25am	   Staff
			Lab	032	CYP	2126	Th	10:35am - 11:25am	   
R+	[0/36]	28157	Lec	021	GTC	TBA	T	 5:40pm -  8:20pm	   Staff
			Lab	021	GTC	TBA	T	 8:20pm -  9:20pm	   
R+	[0/21]	28141	Lec	003	NRG	4250	MW	 7:45am -  9:00am	   Staff
			Lab	003	NRG	4207	W	 9:10am - 10:00am	   
R+	[0/21]	28142	Lec	004	NRG	4250	MW	10:35am - 11:50am	OH Peoples, Reed
			Lab	004	NRG	4207	M	 9:35am - 10:25am	   
R+	[0/21]	28143	Lec	005	NRG	4249	MW	12:00pm -  1:15pm	OH Peoples, Reed
			Lab	005	NRG	4207	W	 1:25pm -  2:15pm	   
R+	[0/21]	28144	Lec	006	NRG	4204	MW	 7:15pm -  8:30pm	   Staff
			Lab	006	NRG	4207	M	 8:40pm -  9:30pm	   
R+	[0/21]	28145	Lec	007	NRG	4249	TTh	 9:10am - 10:25am	OH Peoples, Reed
			Lab	007	NRG	4207	Th	 8:10am -  9:00am	   
R+	[0/21]	28146	Lec	008	NRG	4249	TTh	10:35am - 11:50am	OH Nobles, Tracie
			Lab	008	NRG	4207	T	12:00pm - 12:50pm	   
R+	[0/21]	28147	Lec	009	NRG	4250	TTh	 1:25pm -  2:40pm	OH Nobles, Tracie
			Lab	009	NRG	4207	Th	 2:50pm -  3:40pm	   
R+	[0/21]	28148	Lec	010	NRG	1214	TTh	 5:35pm -  6:50pm	   Staff
			Lab	010	NRG	4207	T	 6:55pm -  7:45pm	   
R+	[0/21]	28149	Lec	011	NRG	4249	TTh	 7:55pm -  9:10pm	   Staff
			Lab	011	NRG	4207	Th	 6:55pm -  7:45pm	   
R+	[0/20]	28150	Lec	012	PIN	303	MW	10:35am - 11:50am	   Staff
			Lab	012	PIN	309	W	12:00pm - 12:50pm	   
R+	[0/20]	28151	Lec	014	PIN	301	T	 5:40pm -  8:20pm	   Staff
			Lab	014	PIN	309	T	 8:30pm -  9:20pm	   
R+	[0/22]	28163	Lec	029	RGC	A160	MW	10:35am - 11:50am	OH White, Denise
			Lab	029	RGC	109	M	12:00pm - 12:50pm	   
R+	[0/22]	28153	Lec	017	RGC	A160	MW	 5:40pm -  6:55pm	   Staff
			Lab	017	RGC	109	W	 7:00pm -  7:50pm	   
R+	[0/22]	28152	Lec	016	RGC	A160	TTh	10:35am - 11:50am	OH White, Denise
			Lab	016	RGC	109	T	12:00pm - 12:50pm	   
R+	[0/22]	28155	Lec	019	RGC	A160	TTh	 2:50pm -  4:05pm	OH White, Denise
			Lab	019	RGC	109	Th	 4:10pm -  5:00pm	   
R+	[0/18]	28139	Lec	001	RRH	208	MW	 5:20pm -  6:35pm	   Staff
			Lab	001	RRH	TBA	TBA	                 	   
R+	[0/24]	28158	Lec	022	RVS	9116	MW	 9:10am - 10:25am	OH Floyd, David
			Lab	022	RVS	9138	M	10:35am - 11:25am	   
R+	[0/24]	28159	Lec	023	RVS	9116	MW	12:00pm -  1:15pm	OH Floyd, David
			Lab	023	RVS	9138	W	 1:25pm -  2:15pm	   
R+	[0/24]	28161	Lec	027	RVS	9113	MW	 5:40pm -  6:55pm	   Staff
			Lab	027	RVS	9138	M	 7:05pm -  7:55pm	   
R+	[0/24]	28160	Lec	024	RVS	9113	TTh	10:35am - 11:50am	OH Floyd, David
			Lab	024	RVS	9138	Th	12:00pm - 12:50pm	   
R+	[0/24]	28164	Lec	030	RVS	9116	TTh	 5:40pm -  6:55pm	   Staff
			Lab	030	RVS	9138	T	 7:05pm -  7:55pm	   
R+	[0/32]	28154	Lec	018	SAC	1303	MW	10:35am - 11:50am	OH Ammons, Sheila
			Lab	018	SAC	1209	W	12:00pm - 12:50pm	   
R+	[0/32]	28156	Lec	020	SAC	1317	W	 6:00pm -  8:40pm	   Staff
			Lab	020	SAC	1208	W	 8:50pm -  9:40pm	   
ACCT 2302 Principles of Managerial Accounting
B+	[0/20]	28166	Lec	002	CYP	2209	MW	10:35am - 11:50am	   Staff
			Lab	002	CYP	2129	M	12:00pm - 12:50pm	   
B+	[0/26]	28184	Lec	021	CYP	2126	T	 5:40pm -  8:20pm	   Staff
			Lab	021	CYP	2126	T	 8:30pm -  9:20pm	   
B+	[0/20]	28183	Lec	020	EVC	8306	TTh	 5:40pm -  6:55pm	   Staff
			Lab	020	EVC	8306	Th	 7:05pm -  7:55pm	   
B+	[0/36]	28177	Lec	013	FBG	TBA	Th	 6:00pm -  8:40pm	   Staff
			Lab	013	FBG	TBA	Th	 8:45pm -  9:35pm	   
B+	[0/21]	28168	Lec	004	NRG	4249	MW	 9:10am - 10:25am	OH Nobles, Tracie
			Lab	004	NRG	4207	W	10:35am - 11:25am	   
B+	[0/21]	28169	Lec	005	NRG	4250	MW	 5:40pm -  6:55pm	   Staff
			Lab	005	NRG	4207	W	 4:35pm -  5:25pm	   
B+	[0/24]	28182	Lec	019	NRG	4250	S	10:00am - 12:40pm	   Staff
			Lab	019	NRG	4207	S	12:50pm -  1:40pm	   
B+	[0/21]	28170	Lec	006	NRG	4207	TTh	 9:10am - 10:25am	OH Nobles, Tracie
			Lab	006	NRG	4207	T	 8:10am -  9:00am	   
B+	[0/21]	28171	Lec	007	NRG	4207	TTh	10:35am - 11:50am	OH Peoples, Reed
			Lab	007	NRG	4207	Th	12:00pm - 12:50pm	   
B+	[0/21]	28173	Lec	009	NRG	4249	TTh	 6:30pm -  7:45pm	   Staff
			Lab	009	NRG	4207	T	 7:50pm -  8:40pm	   
B+	[0/20]	28174	Lec	010	PIN	302	MW	10:35am - 11:50am	   Staff
			Lab	010	PIN	309	M	12:00pm - 12:50pm	   
B+	[0/20]	28175	Lec	011	PIN	301	Th	 5:40pm -  8:20pm	   Staff
			Lab	011	PIN	309	Th	 8:30pm -  9:20pm	   
B+	[0/22]	28176	Lec	012	RGC	A160	MW	 9:10am - 10:25am	OH Lovick, Cynthia
			Lab	012	RGC	109	W	10:35am - 11:25pm	   
B+	[0/22]	28178	Lec	014	RGC	A160	TTh	 9:10am - 10:25am	OH Lovick, Cynthia
			Lab	014	RGC	109	Th	 8:10am -  9:00am	   
B+	[0/18]	28172	Lec	008	RRH	208	MW	 6:40pm -  7:55pm	   Staff
			Lab	008	RRH	TBA	TBA	                 	   
B+	[0/24]	32840	Lec	023	RVS	9113	S	 9:00am - 11:40am	   Staff
			Lab	023	RVS	9138	S	11:50am - 12:40pm	   
B+	[0/24]	28179	Lec	016	RVS	9116	TTh	10:35am - 11:50am	   Staff
			Lab	016	RVS	9138	T	12:00pm - 12:50pm	   
B+	[0/24]	28180	Lec	017	RVS	9113	TTh	 5:40pm -  6:55pm	OH Floyd, David
			Lab	017	RVS	9138	Th	 7:05pm -  7:55pm	   
B+	[0/32]	28167	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+	[0/35]	28194	Lec	002	RGC	A257	T	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2304 Intermediate Accounting II
B+	[0/35]	28195	Lec	002	RGC	A253	W	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2331 Internal Control and Auditing
B+	[0/35]	28197	Lec	001	RGC	123	W	 5:40pm -  8:20pm	OH White, Denise
ACNT 2332 Accounting Information Systems
B+	[0/36]	28198	Lec	001	EVC	8123	W	 6:00pm -  8:40pm	   Staff
ACNT 2333 Advanced Accounting
B+	[0/24]	28199	Lec	001	RGC	A259	M	 6:30pm -  9:10pm	   Staff
ACNT 2386 Internship -- Accounting Technology/Technician and Bookkeeping
P+	[0/12]	28203	Int	001	EVC	8341	M	 4:30pm -  5:20pm	   Staff


12 Week Session February 16 - May 17
ACNT 1311 Introduction to Computerized Accounting
B+	[0/22]	32413	Lec	002	EVC	8306	MW	 5:40pm -  6:50pm	   Staff
			Lab	002	EVC	8306	MW	 6:55pm -  8:05pm	   


8 Week Session March 23 - May 17
ACCT 2302 Principles of Managerial Accounting
B+	[0/36]	31596	Lec	022	RGC	A259	TTh	 5:40pm -  8:10pm	   Staff
			Lab	022	RGC	116	TTh	 8:15pm -  9:05pm	   
B+	[0/36]	32661	Lec	015	SAC	1304	TTh	12:00pm -  2:30pm	   Staff
			Lab	015	SAC	1208	TTh	11:00am - 11:50am	   


DISTANCE LEARNING 
16 Week Session January 20 - May 17
ACNT 1331 Federal Income Tax: Individual
B+	[0/30]	28186	OPC	001	PCM	Orientation req. See Open Campus	   Staff
ACCT 2301 Principles of Financial Accounting
R+	[0/50]	28162	OPC	028	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
ACCT 2302 Principles of Managerial Accounting
B+	[0/40]	28181	OPC	018	PCM	Orientation req. See Open Campus	OH Lovick, Cynthia
ACNT 2309 Cost Accounting
B+	[0/36]	28196	OPC	002	PCM	Orientation req. See Open Campus	OH Ammons, Sheila


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 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. 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 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 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.