COMMUNITY COLLEGE SYSTEM
A study of
analyzing, classifying, and recording business transactions in a manual and
computerized environment. Emphasis
on understanding the complete accounting cycle and preparing financial
statements, bank reconciliations, and payroll.
Coverage also includes the fundamental principles of double-entry
bookkeeping, financial statements, trial balances, worksheets, special journals,
adjusting entries and closing entries.
ACNT 1304 Introduction to Accounting II
ACNT 1313 Computerized Accounting Applications
ACNT 1331 Federal Income Tax: Individual
ACNT 1347 Federal Income Tax for Partnerships and
ACNT 1382 Cooperative Education – Accounting
ACNT 1391 Oil and Gas Accounting
introduction to particularities of recording and reporting cost and revenues
incident to creation and realization of mineral interests.
ACNT 1391 Accounting Information Systems
A study of accounting information systems for external
reporting and management control. Attention
is directed toward providing an understanding of the integration of
computerization into business accounting systems.
ACNT 1391 Government and Non-Profit Accounting
A study of the unique accounting principles and
practices, for governmental, and nonprofit organizations.
Included in the study are state and local governmental units, public
schools, colleges and universities, hospitals, voluntary health and welfare
organizations, and other nonprofit entities.
ACNT 1391 Advanced Accounting
Advanced Accounting applies financial accounting
principles to specialized problems in mergers and acquisitions; consolidated
financial reporting; partnership accounting, foreign currency transactions,
foreign currently translation and re-measurement for reporting purposes.
ACNT 1392 Small Business Accounting
A course on
how to start and operate a small business.
Topics include essential management skills and how to prepare a business
plan, and marketing strategies. Practical
guidance is provided for selecting and maintaining a cost-effective accounting
system, records retention, budgets and cash flow projections.
ACCT 2301 Principles of Accounting I
covers the fundamentals of financial accounting, including double-entry
accounting and the accounting cycle. Other
topics include cash, receivables, inventories, plant assets, liabilities,
partnerships, corporation, investments, statement of cash flows and
interpretation of financial statements.
ACCT 2302 Principles of Accounting II
covers the fundamentals of managerial accounting including manufacturing
operations and planning and control. Other
topics include budgets, introduction to cost accounting, cost control
techniques, methods of measuring performance and financial statement analysis.
ACNT 2303 Intermediate Accounting I
analysis of general accepted accounting principles, concepts, and theory
underlying the preparation of financial statements.
Emphasis on current theory and practice. Covers the theoretical and practical basis for financial
statements, present value applications, and the theory and practice of
accounting for cash, receivables, inventories, liabilities, long-term
investments, depreciable and depletable property, and intangible assets.
ACNT 2304 Intermediate Accounting II
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.
Coverage also includes historical cost systems, work-in-process
inventories, material and labor control, multiple products, budgeting, applying
overhead, standard costs, direct costing, evaluating profit performance, and
ACNT 2331 Internal Control and Auditing
A study of
internal control and auditing standards and processing used by internal
auditors, managers, and independent public accountants. Covers also auditing principles and procedures, auditing
standards, ethics, working papers and audit reports.
ACNT 2382 Cooperative Education – Accounting