Austin Community College
Summer 2010 - OPEN COURSES
Course Descriptions All Courses Classroom Courses Distance Learning Courses
Updated: 11/22/2009 13:50:08
ACCOUNTING
5.5 Week Session June 1 - July 7
ACCT 2301 Principles of Accounting I--Financial
R+ [0/21] 10714 Lec 002 NRG 4249 MTWTh 10:00am - 11:50am Staff
Lab 002 NRG 4207 TWTh 12:00pm - 12:50pm
R+ [0/21] 10713 Lec 001 NRG 4146 MW 5:30pm - 9:30pm Staff
Lab 001 NRG 4207 Th 6:00pm - 9:00pm
R+ [0/23] 10717 Lec 005 RGC A160 MTWTh 12:15pm - 2:05pm Staff
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+ [0/22] 10715 Lec 003 RVS 9113 MTWTh 9:00am - 11:20am Staff
Lab 003 RVS 9142 TWTh 8:00am - 8:50am
R+ [0/24] 10719 Lec 007 RVS 9113 MTWTh 5:40pm - 7:30pm Staff
Lab 007 RVS 9138 TTh 7:40pm - 9:00pm
R+ [0/24] 10716 Lec 004 SAC 1317 MTWTh 12:15pm - 2:05pm Staff
Lab 004 SAC 1312 TWTh 11:15am - 12:05pm
ACCT 2302 Principles of Accounting II--Managerial
B+ [0/21] 10721 Lec 017 NRG 4203 MTWTh 10:00am - 11:50am Staff
Lab 017 NRG 4207 MTW 9:00am - 9:50am
B+ [0/36] 10720 Lec 003 RGC A160 MTWTh 8:30am - 10:50am Staff
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 [0/21] 11292 Lec 001 NRG 4203 MW 1:25pm - 3:15pm Staff
Lab 001 NRG 4207 M 12:00pm - 1:15pm
ACNT 1311 Introduction to Computerized Accounting
B+ [0/22] 11293 Lec 001 CYP 2221 TTh 5:30pm - 6:45pm Staff
Lab 001 CYP 2221 TTh 6:50pm - 8:05pm
ACNT 1347 Federal Income Tax for Partnerships and Corporations
B+ [0/30] 11295 Lec 001 EVC 8105 T 5:40pm - 9:20pm Staff
ACNT 1370 Accounting Ethics
O+ [0/24] 11296 Lec 001 RGC A254 M 5:30pm - 9:10pm Staff
ACNT 1371 Business Applications in Accounting
O+ [0/24] 11297 Lec 001 RGC 125 Th 5:30pm - 9:30pm Staff
ACNT 1391 Special Topics in Accounting
B [0/24] 11298 Lec 001 RGC 125 T 5:30pm - 9:30pm Staff
ACCT 2301 Principles of Accounting I--Financial
R+ [0/21] 11284 Lec 015 NRG 4203 MW 6:30pm - 8:20pm Staff
Lab 015 NRG 4207 M 5:00pm - 6:15pm
R+ [0/21] 11285 Lec 016 NRG 4203 TTh 12:00pm - 1:50pm Staff
Lab 016 NRG 4207 TTh 2:00pm - 2:40pm
R+ [0/21] 11286 Lec 017 NRG 4250 TTh 6:00pm - 7:50pm Staff
Lab 017 NRG 4207 TTh 5:10pm - 5:50pm
R+ [0/20] 11287 Lec 018 PIN 301 T 6:30pm - 9:00pm Staff
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+ [0/21] 11290 Lec 013 NRG 4204 TTh 6:00pm - 7:50pm Staff
Lab 013 NRG 4207 T 8:00pm - 9:15pm
B+ [0/20] 11289 Lec 005 PIN 301 M 6:30pm - 9:00pm Staff
Lec 005 PIN 301 W 6:30pm - 7:45pm
Lab 005 PIN 309 W 7:55pm - 9:10pm
ACNT 2309 Cost Accounting
B+ [0/24] 12318 Lec 001 RVS 9113 T 5:40pm - 9:20pm Staff
ACNT 2330 Governmental and Not-for-Profit Accounting
B+ [0/24] 11301 Lec 002 SAC 1315 W 5:30pm - 9:30pm Staff
ACNT 2331 Internal Control and Auditing
B+ [0/36] 12330 Lec 001 EVC 8105 Th 5:40pm - 9:20pm Staff
ACNT 2386 Internship -- Accounting Technology/Technician and Bookkeeping
P+ [0/12] 11302 Int 001 EVC 8123 TBA Staff
9 Week Session June 1 - August 2
ACNT 1329 Payroll and Business Tax Accounting
B+ [0/22] 10148 Lec 001 EVC 8301 MW 5:30pm - 6:45pm Staff
Lab 001 EVC 8301 MW 6:50pm - 8:05pm
ACNT 1403 Introduction to Accounting I
R [0/22] 10149 Lec 001 EVC 8306 MW 5:30pm - 7:20pm Staff
Lab 001 EVC 8306 MW 7:30pm - 9:15pm
ACCT 2301 Principles of Accounting I--Financial
R+ [0/23] 10146 Lec 021 RGC A160 TTh 5:30pm - 8:00pm Staff
Lab 021 RGC 109 TTh 8:05pm - 8:55pm
ACCT 2302 Principles of Accounting II--Managerial
B+ [0/23] 10147 Lec 008 RVS 9113 TTh 9:00am - 11:20am Staff
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+ [0/21] 10249 Lec 008 NRG 4250 MTWTh 10:00am - 11:50am Staff
Lab 008 NRG 4207 TWTh 12:00pm - 12:50pm
R+ [0/21] 12441 Lec 011 NRG 4146 MTWTh 2:00pm - 3:50pm Staff
Lab 011 NRG 4207 TWTh 4:00pm - 4:50pm
R+ [0/23] 10250 Lec 009 RGC A160 MTWTh 9:00am - 10:50am Staff
Lab 009 RGC 109 TWTh 8:00am - 8:50am
R+ [0/23] 10251 Lec 010 RGC A160 MTWTh 12:15pm - 2:05pm Staff
Lab 010 RGC 109 TWTh 11:15am - 12:05pm
ACCT 2302 Principles of Accounting II--Managerial
B+ [0/21] 10255 Lec 007 NRG 4203 MTWTh 9:00am - 10:50am Staff
Lab 007 NRG 4207 MTW 8:00am - 8:50am
B+ [0/21] 10254 Lec 006 NRG 4146 MW 5:30pm - 9:30pm Staff
Lab 006 NRG 4207 Th 6:00pm - 9:00pm
B+ [0/23] 10256 Lec 010 RGC A160 MTWTh 2:20pm - 4:10pm Staff
Lab 010 RGC 109 TWTh 4:20pm - 5:10pm
B+ [0/24] 10252 Lec 001 RVS 9116 MTWTh 5:40pm - 7:30pm Staff
Lab 001 RVS 9142 TTh 7:40pm - 9:00pm
B+ [0/36] 10253 Lec 002 SAC 1317 MTWTh 12:15pm - 2:05pm Staff
Lab 002 SAC 1312 TWTh 11:15am - 12:05pm
11 Week Session June 1 - August 15
ACNT 1331 Federal Income Tax: Individual
B+ [0/30] 11294 OPC 001 PCM Orientation req. See Open Campus Staff
ACNT 1391 Special Topics in Accounting
B [0/24] 11299 OPC 002 PCM Orientation req. See Open Campus Staff
ACNT 1393 Special Topics in Taxation
B+ [0/24] 11300 OPC 001 PCM Orientation req. See Open Campus Staff
ACCT 2301 Principles of Accounting I--Financial
R+ [0/45] 11288 OPC 022 PCM Orientation req. See Open Campus Staff
ACCT 2302 Principles of Accounting II--Managerial
B+ [0/40] 11291 OPC 016 PCM Orientation req. See Open Campus Staff
9 Week Session June 1 - August 2
ACNT 1331 Federal Income Tax: Individual
B+ [0/24] 12496 OPC 002 PCM Orientation req. See Open Campus Staff
12496 - Internet access required. (Nobles per 9/24/09 paperwork)
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.
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.