Austin Community College
Summer 2010 - ALL COURSES

Course Descriptions All Courses Classroom Courses Distance Learning Courses

Updated: 12/09/2010 14:50:12


ACCOUNTING

CLASSROOM 
5.5 Week Session June 1 - July 7
ACCT 2301 Principles of Accounting I--Financial

R+	[14/20]	12619	Lec	012	CYP	2126	MTWTh	12:00pm -  1:50pm	OH Perkins, Kimberly
			Lab	012	CYP	2126	TWTh	 2:00pm -  2:50pm	   
R+	[16/21]	10714	Lec	002	NRG	4249	MTWTh	10:00am - 11:50am	OH Peoples, Reed
			Lab	002	NRG	4207	TWTh	12:00pm - 12:50pm	   
R+	[18/22]	10713	Lec	001	NRG	4146	MW	 5:30pm -  9:30pm	OH Nobles, Tracie
			Lab	001	NRG	4207	Th	 6:00pm -  9:00pm	   
R+	[18/23]	10717	Lec	005	RGC	A160	MTWTh	12:15pm -  2:05pm	OH White, Denise
			Lab	005	RGC	109	TWTh	11:15am - 12:05pm	   
R+	[0/23]	10718	Lec	006	RGC	A160	MTWTh	 2:20pm -  4:10pm	   Staff
			Lab	006	RGC	109	TWTh	 4:20pm -  5:10pm	   
R+	[18/22]	10715	Lec	003	RVS	9113	MTWTh	 9:00am - 11:20am	OH Floyd, David
			Lab	003	RVS	9142	TWTh	 8:00am -  8:50am	   
R+	[19/24]	10719	Lec	007	RVS	9116	MTWTh	 5:40pm -  7:30pm	OH Dahm, Sarah
			Lab	007	RVS	9138	TTh	 7:40pm -  9:00pm	   
R+	[12/24]	10716	Lec	004	SAC	1317	MTWTh	12:15pm -  2:05pm	OH Briceno, Henry
			Lab	004	SAC	1312	TWTh	11:15am - 12:05pm	   
ACCT 2302 Principles of Accounting II--Managerial
B+	[0/26]	12647	Lec	009	CYP	2229	TTh	 5:30pm -  9:30pm	   Staff
			Lab	009	CYP	2126	W	 6:00pm -  9:00pm	   
B+	[0/21]	10721	Lec	017	NRG	4203	MTWTh	10:00am - 11:50am	   Staff
			Lab	017	NRG	4207	MTW	 9:00am -  9:50am	   
B+	[24/24]	10720	Lec	003	RGC	A160	MTWTh	 8:30am - 10:50am	OH Geppert, June
			Lab	003	RGC	229	TTh	11:00am - 11:50am	   


11 Week Session June 1 - August 15
ACNT 1303 Introduction to Accounting I--Non-Business Majors
R	[14/21]	11292	Lec	001	NRG	4203	MW	 1:25pm -  3:20pm	OH Doss, James
			Lab	001	NRG	4207	M	12:00pm -  1:20pm	   
ACNT 1311 Introduction to Computerized Accounting
B+	[18/24]	11293	Lec	001	EVC	8306	TTh	 5:30pm -  6:45pm	OH Fink, Jason
			Lab	001	EVC	8306	TTh	 6:50pm -  8:05pm	   
ACNT 1329 Payroll and Business Tax Accounting
B+	[22/24]	10148	Lec	001	EVC	8301	MW	 5:30pm -  6:50pm	OH Doss, James
			Lab	001	EVC	8301	MW	 6:50pm -  8:10pm	   
B+	[18/24]	11760	Lec	002	EVC	8301	TTh	 1:25pm -  2:40pm	OH Doss, James
			Lab	002	EVC	8301	TTh	 2:45pm -  4:00pm	   
ACNT 1331 Federal Income Tax: Individual
B+	[0/30]	12781	Lec	002	EVC	9317	Th	 5:30pm -  9:30pm	   Staff
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+	[28/30]	11295	Lec	001	EVC	8105	T	 5:40pm -  9:20pm	OH Christianson, James
ACNT 1370 Accounting Ethics
O+	[19/24]	11296	Lec	001	RGC	A254	M	 5:30pm -  9:30pm	OH Jacobs, Norma
ACNT 1371 Business Applications in Accounting
O+	[18/24]	11297	Lec	001	RGC	125	T	 5:30pm -  9:30pm	OH Lovick, Cynthia
Please go to instructor's web page:  www.austincc.edu/cynthiam for course
information and instructions on how to enroll.  Instructor:  C. Lovick,
223-3757, cynthiam@austincc.edu
O+	[18/24]	12780	Lec	002	RGC	A254	W	 5:30pm -  9:30pm	OH White, Denise
ACNT 1391 Special Topics in Accounting
B	[0/24]	11298	Lec	001	RGC	125	T	 5:30pm -  9:30pm	   Staff
ACNT 1403 Introduction to Accounting I
R	[16/24]	10149	Lec	001	EVC	8306	MW	 5:30pm -  7:30pm	OH Voss, William
			Lab	001	EVC	8306	MW	 7:30pm -  9:25pm	   
ACNT 1404 Introduction to Accounting II
B+	[0/24]	12639	Lec	001	EVC	8301	TTh	 5:30pm -  7:20pm	   Staff
			Lab	001	EVC	8301	TTh	 7:30pm -  9:15pm	   
ACCT 2301 Principles of Accounting I--Financial
R+	[15/21]	11284	Lec	015	NRG	4203	MW	 6:30pm -  8:25pm	OH Leiva, Catalina
			Lab	015	NRG	4207	M	 5:00pm -  6:20pm	   
R+	[14/21]	11285	Lec	016	NRG	4203	TTh	12:00pm -  1:50pm	OH McDermott, Kristy
			Lab	016	NRG	4207	TTh	 2:00pm -  2:40pm	   
R+	[15/21]	11286	Lec	017	NRG	4250	TTh	 6:00pm -  7:50pm	OH Alexander, Ardra
			Lab	017	NRG	4207	TTh	 5:10pm -  5:50pm	   
R+	[18/20]	11287	Lec	018	PIN	301	T	 6:30pm -  9:00pm	OH Polzin, Rebecca
			Lec	018	PIN	301	Th	 6:30pm -  7:45pm	   
			Lab	018	PIN	309	Th	 7:55pm -  9:10pm	   
ACCT 2302 Principles of Accounting II--Managerial
B+	[20/21]	11290	Lec	013	NRG	4204	TTh	 6:00pm -  7:50pm	OH Tucker, Wesley
			Lab	013	NRG	4207	T	 8:00pm -  9:15pm	   
B+	[16/20]	11289	Lec	005	PIN	301	M	 6:30pm -  9:00pm	OH Hayes, Patricia
			Lec	005	PIN	301	W	 6:30pm -  9:05pm	   
			Lab	005	PIN	309	W	 7:55pm -  9:10pm	   
ACNT 2309 Cost Accounting
B+	[25/30]	12318	Lec	001	RVS	8133	T	 5:40pm -  9:20pm	OH Floyd, David
ACNT 2330 Governmental and Not-for-Profit Accounting
B+	[15/24]	12713	Lec	001	SAC	1311	M	 5:30pm -  9:30pm	OH Ammons, Sheila
B+	[20/28]	11301	Lec	002	SAC	1315	W	 5:30pm -  9:30pm	OH Ammons, Sheila
ACNT 2331 Internal Control and Auditing
B+	[25/30]	12649	Lec	002	CYP	2221	Th	 6:00pm -  9:40pm	OH Perkins, Kimberly
ACNT 2386 Internship -- Accounting Technology/Technician and Bookkeeping
P+	[2/12]	11302	Int	001	EVC	8123	TBA	                 	OH Voss, William


9 Week Session June 1 - August 2
ACCT 2301 Principles of Accounting I--Financial
R+	[14/23]	10146	Lec	021	RGC	A160	TTh	 5:30pm -  8:00pm	OH Chan, Man
			Lab	021	RGC	109	TTh	 8:05pm -  8:55pm	   
ACCT 2302 Principles of Accounting II--Managerial
B+	[17/24]	10147	Lec	008	RVS	2212	TTh	 9:00am - 11:20am	OH Sandoz, Lea
			Lab	008	RVS	9138	TTh	 8:00am -  8:50am	   


5.5 Week Session July 8 - August 15
ACCT 2301 Principles of Accounting I--Financial
R+	[8/21]	10249	Lec	008	NRG	4250	MTWTh	10:00am - 11:55am	OH Jacobs, Norma
			Lab	008	NRG	4207	TWTh	12:00pm - 12:50pm	   
R+	[12/21]	12441	Lec	011	NRG	4146	MTWTh	 2:00pm -  3:55pm	OH Peoples, Reed
			Lab	011	NRG	4207	TWTh	 4:00pm -  4:55pm	   
R+	[11/23]	10250	Lec	009	RGC	A160	MTWTh	 9:00am - 10:55am	OH McDermott, Kristy
			Lab	009	RGC	109	TWTh	 8:00am -  8:50am	   
R+	[18/23]	10251	Lec	010	RGC	A160	MTWTh	12:15pm -  2:10pm	OH Pumphret, James
			Lab	010	RGC	109	TWTh	11:15am - 12:05pm	   
ACCT 2302 Principles of Accounting II--Managerial
B+	[0/26]	12648	Lec	011	CYP	2126	MTWTh	12:00pm -  1:55pm	   Staff
			Lab	011	CYP	2126	TWTh	 2:00pm -  2:50pm	   
B+	[10/26]	12624	Lec	004	CYP	2229	TTh	 5:30pm -  9:30pm	OH Prendergast, Vincent
			Lab	004	CYP	2126	W	 6:00pm -  9:00pm	   
B+	[18/21]	10255	Lec	007	NRG	4203	MTWTh	 9:00am - 10:55am	OH Peoples, Reed
			Lab	007	NRG	4207	MTW	 8:00am -  8:55am	   
B+	[11/21]	10254	Lec	006	NRG	4146	MW	 5:30pm -  9:30pm	OH Hester, John
			Lab	006	NRG	4207	Th	 6:00pm -  9:00pm	   
B+	[20/23]	10256	Lec	010	RGC	A160	MTWTh	 2:20pm -  4:15pm	OH Jacobs, Norma
			Lab	010	RGC	109	TWTh	 4:20pm -  5:10pm	   
B+	[10/24]	10252	Lec	001	RVS	9116	MTWTh	 5:40pm -  7:35pm	OH Mount, Sarah
			Lab	001	RVS	9142	TTh	 7:40pm -  9:00pm	   
B+	[15/26]	10253	Lec	002	SAC	1317	MTWTh	12:15pm -  2:10pm	OH Floyd, David
			Lab	002	SAC	1312	TWTh	11:15am - 12:05pm	   


DISTANCE LEARNING 
11 Week Session June 1 - August 15
ACNT 1331 Federal Income Tax: Individual
B+	[32/50]	11294	OPC	001	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
11294 - Internet access required. T. Nobles, 223.4989, email: tnobles@austincc.edu 
- For MANDATORY orientation information, visit www.austincc.edu/tnobles/ 
ACNT 1370 Accounting Ethics
O+	[20/20]	10433	OPC	002	PCM	Orientation req. See Open Campus	OH Jacobs, Norma
10433 - Internet access required. N. Jacobs, 223.4810, www.austincc.edu/njacobs 
- For MANDATORY Online orientation information, email: njacobs@austincc.edu  
ACNT 1391 Special Topics in Accounting
B	[17/24]	11299	OPC	002	PCM	Orientation req. See Open Campus	OH Jacobs, Norma
11299 - 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+	[26/30]	11300	OPC	001	PCM	Orientation req. See Open Campus	OH Nobles, Tracie
11300 - 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+	[39/50]	11288	OPC	022	PCM	Orientation req. See Open Campus	OH Ammons, Sheila
11288 - 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+	[29/40]	11291	OPC	016	PCM	Orientation req. See Open Campus	OH Lovick, Cynthia
11291 - 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 


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 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 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 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 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 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.