Austin Community College
Spring 2011 - OPEN COURSES

Course Descriptions All Courses Classroom Courses Distance Learning Courses

Updated: 11/30/2011 11:00:28

ACCOUNTING
CLASSROOM 
8 Week Session January 18 - March 13
ACCT 2301 Principles of Accounting I--Financial 

R+	[16/24]	26279	Lec	013	RGC	A259	TTh	 5:40pm -  8:10pm	OH Briceno, Henry
			Lab	013	RGC	116	TTh	 8:15pm -  9:05pm	   
R+	[22/24]	26280	Lec	025	SAC	1304	TTh	12:00pm -  2:30pm	OH Floyd, David
			Lab	025	SAC	1208	TTh	 2:40pm -  3:30pm


16 Week Session January 18 - May 15
ACNT 1303 Introduction to Accounting I -- Non-Business Majors 
R	[15/21]	24180	Lec	002	NRG	4207	MW	 2:40pm -  4:00pm	OH Doss, James
			Lab	002	NRG	4207	M	 4:10pm -  5:00pm	   
R	[16/21]	21559	Lec	001	NRG	4211	TTh	 2:50pm -  4:05pm	OH Doss, James
			Lab	001	NRG	4207	T	 1:50pm -  2:40pm
ACNT 1331 Federal Income Tax: Individual 
B+	[23/30]	26255	Lec	002	RRC	1124.	Th	 7:05pm -  9:45pm	OH Pumphret, James
ACNT 1347 Federal Income Tax for Partnerships and Corporations 
B+	[22/30]	25256	Lec	002	RRC	3222.	M	 7:05pm -  9:45pm	OH Nobles, Tracie
B+	[9/30]	32027	Lec	001	RRC	1218.	W	 7:10pm -  9:50pm	OH Geppert, June
ACNT 1370 Accounting Ethics 
O+	[22/24]	21562	Lec	001	NRG	4220	T	 6:40pm - 10:00pm	OH Jacobs, Norma
			Lab	001	NRG	TBA	TBA
ACNT 1371 Business Applications in Accounting 
O+	[15/24]	21563	Lec	001	RGC	A253	M	 6:30pm -  9:10pm	OH White, Denise
O+	[17/24]	21564	Lec	002	RGC	334	Th	 6:30pm -  9:10pm	OH White, Denise
ACNT 1403 Introduction to Accounting I 
R	[14/22]	21567	Lec	002	EVC	8301	MW	 1:25pm -  2:45pm	OH Carr, David
			Lab	002	EVC	8301	MW	 2:55pm -  4:15pm	   
R	[16/22]	21566	Lec	001	EVC	8301	MW	 5:40pm -  7:00pm	OH Doss, James
			Lab	001	EVC	8301	MW	 7:05pm -  8:25pm
ACNT 1404 Introduction to Accounting II 
B+	[20/22]	21568	Lec	001	EVC	8301	TTh	 5:40pm -  6:55pm	OH Voss, William
			Lab	001	EVC	8301	TTh	 7:00pm -  8:15pm
ACCT 2301 Principles of Accounting I--Financial 
R+	[13/22]	21511	Lec	002	CYP	2126	M	 5:40pm -  8:20pm	OH Prendergast, Vincent
			Lab	002	CYP	2126	M	 8:30pm -  9:25pm	   
R+	[19/22]	21532	Lec	026	CYP	2113	MW	 1:30pm -  2:50pm	OH Sandoz, Lea
			Lab	026	CYP	2126	M	 3:00pm -  3:55pm	   
R+	[18/22]	21537	Lec	032	CYP	2228	TTh	 9:10am - 10:25am	OH Ponder, Elizabeth
			Lab	032	CYP	2126	Th	10:35am - 11:25am	   
R+	[18/21]	21512	Lec	003	NRG	4250	MW	 7:40am -  9:00am	OH Gonzalez, Gracie
			Lab	003	NRG	4207	W	 9:15am - 10:05am	   
R+	[19/21]	21513	Lec	004	NRG	4250	MW	10:40am - 12:00pm	OH Perkins, Kimberly
			Lab	004	NRG	4207	M	 9:35am - 10:30am	   
R+	[19/21]	21514	Lec	005	NRG	4249	MW	12:00pm -  1:20pm	OH Peoples, Reed
			Lab	005	NRG	4207	W	 1:30pm -  2:20pm	   
R+	[16/21]	21515	Lec	006	NRG	4204	MW	 7:30pm -  8:50pm	OH Tucker, Wesley
			Lab	006	NRG	4207	M	 9:00pm -  9:55pm	   
R+	[20/21]	21516	Lec	007	NRG	4207	TTh	 9:10am - 10:25am	OH Hays, Jerry
			Lab	007	NRG	4207	Th	 8:10am -  9:00am	   
R+	[16/21]	21517	Lec	008	NRG	4207	TTh	10:35am - 11:50am	OH Perkins, Kimberly
			Lab	008	NRG	4207	T	12:00pm - 12:50pm	   
R+	[19/21]	21518	Lec	009	NRG	4249	TTh	 1:25pm -  2:40pm	OH Perkins, Kimberly
			Lab	009	NRG	4207	Th	 2:50pm -  3:40pm	   
R+	[20/21]	21519	Lec	010	NRG	1214	TTh	 5:35pm -  6:50pm	OH Hays, Jerry
			Lab	010	NRG	4207	T	 6:55pm -  7:45pm	   
R+	[16/21]	21520	Lec	011	NRG	4249	TTh	 7:55pm -  9:10pm	OH Tucker, Wesley
			Lab	011	NRG	4207	Th	 6:55pm -  7:45pm	   
R+	[15/23]	21521	Lec	012	PIN	303	MW	10:30am - 11:50am	OH Barton, Mary
			Lab	012	PIN	309	W	12:00pm - 12:50pm	   
R+	[18/23]	21522	Lec	014	PIN	410	T	 5:40pm -  8:20pm	OH Stanley, Danielle
			Lab	014	PIN	309	T	 8:30pm -  9:20pm	   
R+	[14/24]	21535	Lec	029	RGC	124	MW	10:35am - 11:55am	OH White, Denise
			Lab	029	RGC	229	M	12:05pm -  1:00pm	   
R+	[20/24]	21524	Lec	017	RGC	124	MW	 5:40pm -  7:00pm	OH Dahm, Sarah
			Lab	017	RGC	109	W	 7:05pm -  7:55pm	   
R+	[15/24]	21523	Lec	016	RGC	124	TTh	10:35am - 11:50am	OH White, Denise
			Lab	016	RGC	109	T	12:00pm - 12:50pm	   
R+	[21/24]	21526	Lec	019	RGC	124	TTh	 2:50pm -  4:05pm	OH White, Denise
			Lab	019	RGC	109	Th	 4:10pm -  5:00pm	   
R+	[21/24]	26906	Lec	031	RRC	2226.	MW	 1:25pm -  2:40pm	OH Nobles, Tracie
			Lab	031	RRC	TBA	TBA	                 	   
R+	[23/24]	21510	Lec	001	RRC	3340.	MW	 6:15pm -  7:35pm	OH Mings, Angelica
			Lab	001	RRC	TBA	TBA	                 	   
R+	[14/24]	26250	Lec	034	RRC	2214.	TTh	 9:05am - 10:25am	OH Jacobs, Norma
			Lab	034	RRC	TBA	TBA	                 	   
R+	[13/24]	26254	Lec	035	RRC	3222.	TTh	 5:20pm -  6:40pm	OH Brennan, Jeffrey
			Lab	035	RRC	TBA	TBA	                 	   
R+	[16/24]	21529	Lec	022	RVS	9116	MW	 9:00am - 10:20am	OH Floyd, David
			Lab	022	RVS	9138	M	10:40am - 11:35am	   
R+	[16/22]	21530	Lec	023	RVS	9113	MW	12:00pm -  1:20pm	OH Brown, Patti
			Lab	023	RVS	9138	W	 1:30pm -  2:20pm	   
R+	[16/22]	21531	Lec	024	RVS	9113	TTh	10:35am - 11:50am	OH Briceno, Henry
			Lab	024	RVS	9138	Th	12:00pm - 12:50pm	   
R+	[16/22]	21536	Lec	030	RVS	9111	TTh	 5:40pm -  6:55pm	OH Leiva, Catalina
			Lab	030	RVS	9138	T	 7:05pm -  7:55pm	   
R+	[18/24]	21527	Lec	020	SAC	1319	M	 6:00pm -  8:40pm	OH Hayes, Patricia
			Lab	020	SAC	1208	M	 8:50pm -  9:45pm	   
R+	[16/24]	21525	Lec	018	SAC	1303	MW	 9:00am - 10:20am	OH Geppert, June
			Lab	018	SAC	1209	W	10:30am - 11:20am	   
R+	[10/14]	21528	Lec	021	SMG	118	TTh	10:45am - 12:00pm	OH Geppert, June
			Lab	021	SMG	121	T	 9:45am - 10:35am
ACCT 2302 Principles of Accounting II--Managerial 
B+	[17/22]	21539	Lec	002	CYP	2221	MW	10:30am - 11:50am	OH Hauser, Virginia
			Lab	002	CYP	2221	M	12:00pm - 12:55pm	   
B+	[20/22]	21557	Lec	021	CYP	2126	T	 5:40pm -  8:20pm	OH Prendergast, Vincent
			Lab	021	CYP	2126	T	 8:30pm -  9:20pm	   
B+	[15/20]	21556	Lec	020	EVC	8306	TTh	 5:40pm -  6:55pm	OH Alexander, Ardra
			Lab	020	EVC	8306	Th	 7:05pm -  7:55pm	   
B+	[18/21]	21541	Lec	004	NRG	4249	MW	 9:00am - 10:20am	OH Peoples, Reed
			Lab	004	NRG	4207	W	10:30am - 11:20am	   
B+	[14/21]	21542	Lec	005	NRG	4250	MW	 5:40pm -  7:00pm	OH Hester, John
			Lab	005	NRG	4207	W	 4:35pm -  5:25pm	   
B+	[14/21]	21555	Lec	019	NRG	4250	S	10:00am - 12:40pm	OH Rosner, Steven
			Lab	019	NRG	4207	S	12:50pm -  1:40pm	   
B+	[19/21]	21543	Lec	006	NRG	4249	TTh	 9:10am - 10:25am	OH Peoples, Reed
			Lab	006	NRG	4207	T	 8:10am -  9:00am	   
B+	[18/21]	21544	Lec	007	NRG	4249	TTh	10:35am - 11:50am	OH Peoples, Reed
			Lab	007	NRG	4207	Th	12:00pm - 12:50pm	   
B+	[14/21]	21546	Lec	009	NRG	4249	TTh	 6:30pm -  7:45pm	OH Proesel, Steven
			Lab	009	NRG	4207	T	 7:55pm -  8:45pm	   
B+	[18/20]	21547	Lec	010	PIN	302	MW	10:30am - 11:50am	OH Geppert, June
			Lab	010	PIN	309	M	12:00pm - 12:55pm	   
B+	[16/20]	21548	Lec	011	PIN	410	Th	 5:40pm -  8:20pm	OH Geppert, June
			Lab	011	PIN	309	Th	 8:30pm -  9:20pm	   
B+	[21/24]	21549	Lec	012	RGC	124	MW	 9:10am - 10:30am	OH Sandoz, Lea
			Lab	012	RGC	109	W	10:40am - 11:30am	   
B+	[20/24]	21551	Lec	014	RGC	124	TTh	 9:10am - 10:25am	OH Pumphret, James
			Lab	014	RGC	109	Th	 8:10am -  9:00am	   
B+	[18/24]	27498	Lec	028	RRC	2226.	MW	10:30am - 11:50am	OH Nobles, Tracie
			Lab	028	RRC	TBA	TBA	                 	   
B+	[11/24]	27499	Lec	027	RRC	3339.	TTh	12:25pm -  1:45pm	OH Jacobs, Norma
			Lab	027	RRC	TBA	TBA	                 	   
B+	[17/22]	21552	Lec	016	RVS	9116	TTh	10:35am - 11:50am	OH Leiva, Catalina
			Lab	016	RVS	9138	T	12:00pm - 12:50pm	   
B+	[13/22]	21553	Lec	017	RVS	9113	TTh	 5:40pm -  6:55pm	OH Hayes, Patricia
			Lab	017	RVS	9138	Th	 7:05pm -  7:55pm	   
B+	[13/14]	21538	Lec	001	SMG	118	TTh	12:10pm -  1:30pm	OH Geppert, June
			Lab	001	SMG	121	Th	 1:40pm -  2:20pm
ACNT 2303 Intermediate Accounting I 
B+	[15/24]	21572	Lec	003	RGC	A259	M	 6:30pm -  9:10pm	OH Lovick, Cynthia
B+	[14/24]	21571	Lec	002	RGC	A257	T	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2304 Intermediate Accounting II 
B+	[22/24]	26155	Lec	003	RGC	124	Th	 6:30pm -  9:10pm	OH Lovick, Cynthia
B+	[16/24]	21574	Lec	002	RGC	A253	W	 6:30pm -  9:10pm	OH Lovick, Cynthia
ACNT 2309 Cost Accounting 
B+	[23/28]	21575	Lec	002	RGC	124	T	 5:40pm -  8:20pm	OH Floyd, David
B+	[8/24]	25816	Lec	001	RVS	9116	Th	 6:30pm -  9:10pm	OH Floyd, David
ACNT 2330 Governmental and Not-for-Profit Accounting 
B+	[15/28]	21576	Lec	001	SAC	1319	W	 6:00pm -  8:40pm	OH Ammons, Sheila
			Lab	001	SAC	TBA	TBA
ACNT 2331 Internal Control and Auditing 
B+	[18/24]	25279	Lec	001	NRG	2121	M	 7:20pm - 10:00pm	OH Perkins, Kimberly
ACNT 2332 Accounting Information Systems 
B+	[16/24]	21578	Lec	001	EVC	8123	W	 6:00pm -  8:40pm	OH Floyd, David
ACNT 2333 Advanced Accounting 
B+	[25/28]	21579	Lec	001	SAC	1319	Th	 7:05pm -  9:45pm	OH Ammons, Sheila
			Lab	001	SAC	TBA	TBA
ACNT 2371 Small Business Accounting 
B+	[15/24]	24878	Lec	001	EVC	8310	MW	 1:25pm -  2:20pm	OH Voss, William
			Lab	001	EVC	8310	MW	 2:30pm -  3:20pm
ACNT 2375 Advanced Theory and Problems in Accounting 
B+	[15/24]	21580	Lec	001	SAC	1312	S	10:00am - 12:40pm	OH Ammons, Sheila
ACNT 2376 Financial Statement Analysis 
B+	[14/24]	26156	Lec	002	EVC	8310	W	 6:00pm -  9:20pm	OH White, Denise
ACNT 2386 Internship - Accounting Technology/Technician and Bookkeeping 
P+	[16/22]	21582	Int	001	EVC	8341.	MW	 4:10pm -  5:25pm	OH Voss, William


12 Week Session February 14 - May 15
ACNT 1311 Introduction to Computerized Accounting 
B+	[13/22]	26534	Lec	002	EVC	8306	MW	 5:40pm -  6:50pm	OH Fink, Jason
			Lab	002	EVC	8306	MW	 6:55pm -  8:05pm
ACCT 2301 Principles of Accounting I--Financial 
R+	[9/20]	26533	Lec	015	EVC	8310	TTh	12:00pm -  1:40pm	OH Brown, Patti
			Lab	015	EVC	8310	Th	 1:45pm -  2:55pm	   
R+	[16/24]	27459	Lec	033	SAC	1203	TTh	 6:00pm -  7:45pm	OH Polzin, Rebecca
			Lab	033	SAC	1208	Th	 7:55pm -  8:55pm
ACCT 2302 Principles of Accounting II--Managerial 
B+	[13/25]	25555	Lec	024	RGC	A252	MW	 5:40pm -  7:30pm	OH Thibodeaux, Jay
			Lab	024	RGC	229	W	 7:40pm -  8:30pm


8 Week Session March 21 - May 15
ACCT 2301 Principles of Accounting I--Financial 
R+	[18/24]	32184	Lec	036	RRC	2226.	TTh	 6:00pm -  8:40pm	OH Thibodeaux, Jay
			Lab	036	RRC	TBA	TBA
ACCT 2302 Principles of Accounting II--Managerial 
B+	[14/24]	26394	Lec	022	RGC	A259	TTh	 5:40pm -  8:10pm	OH Chan, Man
			Lab	022	RGC	116	TTh	 8:15pm -  9:05pm	   
B+	[17/24]	26393	Lec	015	SAC	1304	TTh	12:00pm -  2:30pm	OH Floyd, David
			Lab	015	SAC	1209	TTh	11:00am - 11:50am


DISTANCE LEARNING 
16 Week Session January 18 - May 15
ACNT 1331 Federal Income Tax: Individual 
B+	[34/50]	21560	DIL	001	ONL	Orientation req. See Open Campus	OH Nobles, Tracie
21560 - Internet access required.
ACNT 1370 Accounting Ethics 
O+	[20/24]	25813	DIL	002	ONL	Orientation req. See Open Campus	OH Jacobs, Norma
			Lab	002	TBA	TBA	TBA	                 	   
25813 - Internet access required. (Reserved per sign form dated 7/26/10 for N. Jacobs)
ACNT 1391 Special Topics in Accounting 
B	[16/24]	27418	DIL	002	ONL	Orientation req. See Open Campus	OH Jacobs, Norma
ACNT 1393 Special Topics in Taxation 
B+	[17/24]	21565	DIL	001	ONL	Orientation req. See Open Campus	OH Nobles, Tracie
21565 - Internet access required.
ACCT 2301 Principles of Accounting I--Financial 
R+	[30/50]	21534	DIL	028	ONL	Orientation req. See Open Campus	OH Ammons, Sheila
			Lab	028	TBA	TBA	TBA	                 	   
21534 - Internet access required.
ACCT 2302 Principles of Accounting II--Managerial 
B+	[24/50]	21554	DIL	018	ONL	Orientation req. See Open Campus	OH Lovick, Cynthia
			Lab	018	TBA	TBA	TBA	                 	   
21554 - Internet access required.
ACNT 2330 Governmental and Not-for-Profit Accounting 
B+	[19/28]	21577	DIL	003	ONL	Orientation req. See Open Campus	OH Ammons, Sheila
			Lab	003	TBA	TBA	TBA


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 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.

 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 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 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 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 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.