ACNT 1277 (2 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Taxation Procedures for Individuals This is a Local Need Course. Prerequisite Recommended: ACNT 1372. Course Description: Federal income tax concepts relating to individuals and sole proprietorships. Topics include understanding the appreciation of basic tax concepts and their application of tax law in areas of compensation planning, investment planning, tax shelters and current developments relating to the individual taxpayer. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (2 Lec.) |
ACNT 1278 (2 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Taxation Procedures for C Corps and S Corps This is a Local Need Course. Prerequisite Recommended: ACNT 1277. Course Description: Concepts and principles governing the taxation of corporations and their shareholders; the effect of taxes on corporate formation, capital structure, distributions and liquidations. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (2 Lec.) |
ACNT 1279 (2 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Taxation Procedures for Estates, Trusts and Partnerships This is a Local Need Course. Prerequisite Recommended: ACNT 1277. Course Description: Introduction to taxation of decedents’ estates and lifetime gifts; valuation of property subject to estate and gift taxes. Federal taxation of flow-through entities, including; partnerships and limited and liability partnerships (LLPs). This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (2 Lec.) |
ACNT 1303 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Introduction to Accounting I This is a WECM Course Number. Course Description: 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. (3 Lec.) |
ACNT 1304 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Introduction to Accounting II This is a WECM Course Number. Prerequisite Recommended: ACNT 1303. Course Description: A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment. (3 Lec.) |
ACNT 1305 (3 Credit Hours)
Offered at CVC, EFC, ECC, MVC, NLC, RLC Forensic Accounting This is a WECM Course Number. Course Description: Accounting fraud and examination designed to provide a basic understanding of the impact that fraud has on an organization. (3 Lec.) |
ACNT 1311 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Introduction to Computerized Accounting This is a WECM Course Number. Course Description: Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package. This course may be repeated if topics and learning outcomes vary. (2 Lec., 2 Lab.) |
ACNT 1313 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Computerized Accounting Applications This is a WECM Course Number. Prerequisite Recommended: ACCT 2301. Course Description: Use of the computer to develop and maintain accounting records and to process common business applications for managerial decision-making. (2 Lec., 2 Lab.) |
ACNT 1329 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Payroll and Business Tax Accounting This is a WECM Course Number. Course Description: A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. (3 Lec.) |
ACNT 1331 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Federal Income Tax: Individual This is a WECM Course Number. Course Description: A study of the federal tax law for preparation of individual income tax returns. This course is cross-listed as ACNT 1431. The student may register for either ACNT 1331 or ACNT 1431 but may receive credit for only one of the two. (3 Lec.) |
ACNT 1335 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Accounting Ethics This is a WECM Course Number. Prerequisite Recommended: ACNT 1372. Course Description: Introduction to professional ethics in the accounting and business environments. This course may also be offered for qualifying education credit for CPA examination by Texas community colleges that meet Texas State Board of Public Accountancy standards. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an approved accounting ethics course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 1340 (3 Credit Hours)
Offered at CVC, EFC, ECC, MVC, NLC, RLC Accounting and Business Ethics This is a WECM Course Number. Prerequisite Recommended: ACNT 2301. Course Description: Ethical standards and behaviors, codes of professional conduct, and the impact of unethical behavior on an individual, business and society. (3 Lec.) |
ACNT 1347 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Federal Income Tax for Partnerships and Corporations This is a WECM Course Number. Prerequisite Recommended: ACNT 1331. Course Description: A study of federal tax laws for preparation of partnership and corporate returns. (3 Lec.) |
ACNT 1371 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Commercial Transactions for Accountants This is a Local Need Course. Course Description: Legal concepts underlying sale of goods; commercial paper; securities interests, securities regulation, accountants’ malpractice, negotiable instruments and bankruptcy; application of the Uniform Commercial Code and preparation for the CPA examination. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as a business-related course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 1372 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Foundations of Accounting and Operations Disclosure This is a Local Need Course. Prerequisite Recommended: Admission to the Certificate in Processional Accountancy Program. Course Description: Technical accounting theory and principles of the balance sheet, income statement and cash flow statement issued from the perspective of the preparer of corporate financial reports. Topics also include the conceptual framework of accounting and time value of money. Understanding of decision-making uses of accounting information; product costing, profit planning and standard cost analysis. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. The course is an introductory level course. (3 Lec.) |
ACNT 1373 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Financial Accounting Reporting Standards I This is a Local Need Course. Prerequisite Recommended: ACNT 1372. Course Description: A study of financial reporting and disclosure issues with an emphasis on the use of corporate financial statements and their accompany footnotes. Covers the theoretical structure of financial accounting, required financial statements, revenue recognition, operating assets, current liabilities and long-term liabilities. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 1374 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Financial Accounting Reporting Standards II This is a Local Need Course. Prerequisite Recommended: ACNT 1373. Course Description: A study of financial reporting and disclosure issues with an emphasis on the use of corporate financial statements and their accompany footnotes. Continuation of ACNT 1373 and includes coverage of accounting for investments, equity, accounting for income taxes, derivatives, accounting changes, statement of cash flows, earnings per share and full disclosure. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 1375 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Forensic Financial Investigation This is a Local Need Course. Prerequisite Recommended: ACNT 1373. Course Description: Forensic accountants serve in a variety of non-traditional capacities. The class will be based on real-world case studies. The course provides students with an understanding of different types of engagements, how investigative teams work and investigative methods and techniques used when performing financial statement investigations. Additionally, the course will highlight the many common types of financial reporting manipulations that frequently occur historically and in today’s environment that includes an overview of current accounting topics that are often susceptible to manipulations and recurring financial statement fraud. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 1376 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Non-Profit Institutions and Reporting This is a Local Need Course. Prerequisite Recommended: ACNT 1372. Course Description: Introduction to the accounting process of non-profit organizations with emphasis on FASB 116 and 117 and OMB Circular 133. Topics include budgeting, revenue sources, revenue projections, audits, taxation – including the preparation of a 990 tax return, information technology, audit committees and other topics which affect non-profit accounting. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 1380 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Cooperative Education - Accounting This is a WECM Course Number. Prerequisite Recommended: Instructor approval. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 20 Ext.) |
ACNT 1391 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Special Topics in Accounting This is a WECM Course Number. Course Description: 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 may be repeated if topics and learning outcomes vary. (3 Lec.) |
ACNT 1393 (3 Credit Hours)
Offered at CVC, EFC, ECC, MVC, NLC, RLC Special Topics in Accounting This is a WECM Course Number. Prerequisite Recommended: ACNT 1331. Course Description: 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 may be repeated if topics and learning outcomes vary. (3 Lec.) |
ACNT 1431 (4 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Federal Income Tax: Individual This is a WECM Course Number. Prerequisite Recommended: ACCT 2301 or ACCT 2401. Course Description: A study of the federal tax law for preparation of individual income tax returns. This course is cross-listed as ACNT 1331. The student may register for either ACNT 1331 or ACNT 1431 but may receive credit for only one of the two. (4 Lec.) |
ACNT 2302 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Accounting Capstone This is a WECM Course Number. Prerequisite Recommended: ACCT 2301 , ACCT 2302, ACNT 1311, and ACNT 1313. Course Description: Allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations. (3 Lec.) |
ACNT 2303 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Intermediate Accounting I This is a WECM Course Number. Prerequisite Required: ACCT 2301. Course Description: Analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. (3 Lec.) |
ACNT 2304 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Intermediate Accounting II This is a WECM Course Number. Prerequisite Required: ACNT 2303. Course Description: Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements, including comparative analysis and statement of cash flows. (3 Lec.) |
ACNT 2309 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Cost Accounting This is a WECM Course Number. Prerequisite Required: ACCT 2302. Course Description: Budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (3 Lec.) |
ACNT 2311 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Managerial Accounting This is a WECM Course Number. Prerequisite Required: ACCT 2302. Course Description: Practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, and financial statement analysis. (3 Lec.) |
ACNT 2330 (3 Credit Hours)
Offered at CVC, EFC, ECC, MVC, NLC, RLC Governmental and Not-for-Profit Accounting This is a WECM Course Number. Prerequisite Recommended: ACCT 2301. Course Description: A study of basic fund accounting and financial reporting concepts for governmental and not-for-profit entities. (3 Lec.) |
ACNT 2331 (3 Credit Hours)
Offered at CVC, EFC, ECC, MVC, NLC, RLC Internal Control and Auditing This is a WECM Course Number. Prerequisite Recommended: ACNT 2303. Course Description: Internal controls, auditing standards and processes used by internal auditors, managers, and independent public accountants. (3 Lec.) |
ACNT 2332 (3 Credit Hours)
Offered at CVC, EFC, ECC, MVC, NLC, RLC Accounting Information Systems This is a WECM Course Number. Prerequisite Recommended: ACCT 2301. Course Description: A study of accounting information systems and related subsystems, including data collection, security, retrieval, manipulation, filtering and sorting of data. (3 Lec.) |
ACNT 2333 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Advanced Accounting This is a WECM Course Number. Prerequisite Recommended: ACNT 2304 or ACNT 2404. Course Description: Methods of measuring and communicating financial information with emphasis on consolidated statements and other complex business transactions. (3 Lec.) |
ACNT 2335 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Financial Statement Analysis This is a WECM Course Number. Prerequisite Recommended: ACNT 1372. Course Description: Financial statement analysis from a decision-maker's perspective. Analysis of corporate financial reports from a decision-maker’s perspective. Applications included credit analysis, equity valuation and financial distress, including the construction of financial statements, the meaning of accounts, ratios and other evaluation indices. The course is case-and-applications-oriented. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper-division course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2337 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC International Financial Reporting This is a WECM Course Number. Prerequisite Recommended: ACNT 1373. Course Description: An examination of the aspects of accounting that applies to multinational businesses. IFRS is an examination of the aspects of accounting that apply to multinational business and to practice outside the United States. Topics included in the course are: patterns of accounting practice in other nations, the promulgation of international accounting standards and the harmonization of standards; accounting problems associated with multinational operations; and a comparison of auditing, corporate governance and regulation issues around the world. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper-division course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2339 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Advanced Auditing This is a WECM Course Number. Prerequisite Recommended: ACNT 2371. Course Description: Advanced level of external auditing issues and practice. The focus is on current issues facing the auditing professions with emphasis on the challenges facing the audit practitioner in the foreseeable future. Emerging issues in auditing are identified and analyzed using audit concepts. Topics may include auditing theory and research, economic function of audits, professional standards, malpractice, securities regulation, statistical sampling and computerized auditing. Cases, readings, individual research and discussion. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper-division course and satisfy the required research component for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2341 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Management Auditing and Control This is a WECM Course Number. Prerequisite Recommended: ACNT 1374. Course Description: Topics include internal audit standards, internal controls, risk assessment, evidence, documentation and communications. Auditing techniques including sampling and use of systems-based audit techniques. Review of ethics, emerging issues and industry specific matters. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper-division course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2343 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Accounting Theory This is a WECM Course Number. Prerequisite Recommended: ACNT 1374. Course Description: Analysis of Generally Accepted Accounting Principles (GAAP) and a detailed review of Financial Accounting Standards, including the theoretical foundations of GAAP. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper-division course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2345 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Technical Writing for Accountants This is a WECM Course Number. Prerequisite Recommended: ACNT 1374 and ACNT 2371. Course Description: Examination and application of effective written business and accounting communications. The course may also be offered for qualifying education credit for the CPA examinations by Texas Community Colleges that meet Texas State Board of Public Accountancy standards. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as a business-related course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2347 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Accounting Research and Analysis This is a WECM Course Number. Prerequisite Recommended: ACNT 1374, ACNT 1393, ACNT 2370 and ACNT 2371. Course Description: The course is designed to give accounting majors exposure to and appreciation of various types of research that are undertaken by accounting and auditing professionals, including CPA’s, tax professionals, financial analysts and academics. Account research will be studied as it relates to financial accounting standards, auditing, governmental accounting and gaining understanding of a business and industry, tax research and academic research. Students will gain experience working with professional accounting and tax research databases as well as other databases that are useful for accounting research. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper-division course and satisfy the required research component for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2370 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Accounting Control Systems This is a Local Need Course. Prerequisite Recommended: ACNT 1372. Course Description: In-depth study of methods used by managers for decision-making, budgeting and performance evaluation. Emphasizes cost accounting systems and procedures for data accumulation and cost control. Issues related to the design, control and implementation of accounting information systems. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2371 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC SEC Accounting and Auditing, Registration and Reporting This is a Local Need Course. Prerequisite Recommended: ACNT 1374. Course Description: Legal, institutional and economic implications of being a U.S. public company. An examination of the interrelationships between accounting and government with particular emphasis on the effects of SEC regulations on accounting practices and reporting. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2372 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Forensic Accounting in Family Law This is a Local Need Course. Prerequisite Recommended: ACNT 1305 and ACNT 1371 or ACNT 1375. Course Description: Comprehensive presentation of common financial challenges and problems found in divorce engagements. Course will cover community property, separate property, and management of family law case, tracing, business valuation and division of property. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as a business-related course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2373 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Role of the Expert, Expert Testimony and the Expert Report This is a Local Need Course. Prerequisite Recommended: ACNT 1373 or ACNT 2303 and ACNT 1305 or ACNT 1375. Course Description: Forensic accountants serve a variety of clients in a variety of roles. This course will explore these different roles whether as a consultant or expert, working for the plaintiff, defense or a regulator. In addition, the course will address issues confronted by the expert in developing and issuing an expert report. Other topics include the preparation and presentation methods needed to effective present both direct testimony and cross-examination and to enable the expert to withstand challenges from opposing counsel. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an accounting business-related course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2374 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Fund Accounting Measurement and Reporting This is a Local Need Course. Prerequisite Recommended: ACNT 1373. Course Description: An introduction to the accounting principles and reporting practices of government organizations on the state and local level. Topics include the fund and governmental financial reporting model, government financial wide statement reporting, the preparation of fund and government-wide financial statements, footnote disclosures and management discussion and analysis. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2375 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Business Valuation This is a Local Need Course. Prerequisite Recommended: ACNT 1373 and ACNT 2335 or ACNT 1374. Course Description: The objective of this course is to provide a framework for business valuation using financial accounting information. To attain the objective, the course will rely on ‘fundamental analysis’, which implies the use of financial reports and other relevant information to produce pro-forma financial statements and then use them to estimate a value for the business. Topics include advanced issues in accounting, earnings quality, performance measurement, cash flows and accounting-based valuation and trading strategies. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2376 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Forensic Damages and Valuation This is a Local Need Course. Prerequisite Recommended: ACNT 1373 or ACNT 2303 and ACNT 1375. Course Description: This course will provide the student with an overview of the law related to damages and valuates of closely held businesses or assets that have no clearly established market valuation. The student will study various techniques available to determine forensic damages and forensic valuation. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an accounting business-related course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2377 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Information Technology on Financial Statement Auditing This is a Local Need Course. Prerequisite Recommended: ACNT 1374. Course Description: The course is designed to provide the financial statement auditor with an understanding of the information technology process along with the technical aspects of controls and control testing in an information technology. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2378 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Financial Statement Auditing Theory This is a Local Need Course. Prerequisite Recommended: ACNT 1374 or concurrent enrollment in ACNT 1374 and ACNT 1375. Course Description: Exploration of the necessary skills and knowledge needed to offer services in assurance, attestation or auditing engagements. The main focus is the process used by external auditors to conduct financial statement audits. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2379 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Mergers, Acquisitions and Investments This is a Local Need Course. Prerequisite Recommended: ACNT 1374. Course Description: Study of accounting for mergers and acquisitions for GAAP and IFRS, the development of consolidated financial statements and related reorganization issues. Topics also include accounting for partnerships, financial instruments and bankruptcy. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.) |
ACNT 2380 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Cooperative Education - Accounting This is a WECM Course Number. Prerequisite Recommended: Instructor approval. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 20 Ext.) |
ACNT 2403 (4 Credit Hours)
Course not offered this year at any colleges of DCCCD. Intermediate Accounting I This is a WECM Course Number. Prerequisite Recommended: ACCT 2301 or ACCT 2401. Course Description: Analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. This course is cross-listed as ACNT 2303. The student may register for either ACNT 2303 or ACNT 2403 but may receive credit for only one of the two. (4 Lec.) |
ACNT 2404 (4 Credit Hours)
Course not offered this year at any colleges of DCCCD. Intermediate Accounting II This is a WECM Course Number. Prerequisite Recommended: ACNT 2303 or ACNT 2403. Course Description: Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements, including comparative analysis and statement of cash flows. This course is cross-listed as ACNT 2304. The student may register for either ACNT 2304 or ACNT 2404 but may receive credit for only one of the two. (4 Lec.) |
BMGT 1191 (1 Credit Hours)
This course is not currently offered by Richland College. Offered at BHC, EFC Special Topics In Business Administration and Management, General This is a WECM Course Number. Course Description: 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 may be repeated if topics and learning outcomes vary. (1 Lec.) |
BMGT 1301 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Supervision This is a WECM Course Number. Course Description: The role of the supervisor includes managerial functions as applied to leadership, counseling, motivation, and human relations skills. (3 Lec.) |
BMGT 1305 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at MVC Communications in Management This is a WECM Course Number. Prerequisite Recommended: Successful completion of all Internet Development Technologies core curricula, and concurrent enrollment in specialization track, or demonstrated competence approved by program director. Course Description: Basic theory and processes of communication skills necessary for the management of an organization's workforce. (3 Lec.) |
BMGT 1306 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at EFC Facilities Management This is a WECM Course Number. Course Description: For individuals whose responsibility includes general management and supervision of public buildings, business and industrial facilities, and other complexes requiring supervision and control. Includes fire alarm maintenance, plant maintenance, occupational safety, OSHA rules and regulations, management of maintenance supervisors, and hazardous materials awareness. (2 Lec., 4 Lab.) |
BMGT 1309 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at EFC, ECC Single-Course Delivery for EFC, ECC Information and Project Management This is a WECM Course Number. Course Description: Critical path methods for planning and controlling projects. Includes time/cost tradeoffs, resource utilization, stochastic considerations, task determination, time management, scheduling management, status reports, budget management, customer service, professional attitude, and project supervision. (3 Lec.) |
BMGT 1313 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at BHC, MVC Principles of Purchasing This is a WECM Course Number. Course Description: The purchasing process as it relates to such topics as inventory control, price determination, vendor selection, negotiation techniques, and ethical issues. (3 Lec.) |
BMGT 1327 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Principles of Management This is a WECM Course Number. Course Description: Concepts, terminology, principles, theories, and issues in the field of management. (3 Lec.) |
BMGT 1331 (3 Credit Hours)
Course not offered this year at any colleges of DCCCD. Production and Operations Management This is a WECM Course Number. Course Description: Fundamentals of the various techniques used in the practice of production and operations management. Includes location, design, and resource allocation. (3 Lec.) |
BMGT 1382 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Cooperative Education - Business Administration And Management, General This is a WECM Course Number. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. The student should have previous credit in or concurrent enrollment in BMGT 1301 or demonstrated competence approved by the instructor. (1 Lec., 14 Ext.) |
BMGT 1383 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Cooperative Education - Business Administration And Management, General This is a WECM Course Number. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. The student should have previous credit in or concurrent enrollment in HRPO 2301 or demonstrated competence approved by the instructor. (1 Lec., 14 Ext.) |
BMGT 1391 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at BHC, CVC, EFC, MVC Special Topics in Business Administration and Management, General This is a WECM Course Number. Course Description: 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 may be repeated if topics and learning outcomes vary. (3 Lec.) |
BMGT 1482 (4 Credit Hours)
This course is not currently offered by Richland College. Offered at EFC Cooperative Education - Business Administration and Management, General This is a WECM Course Number. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 21 Ext.) |
BMGT 1483 (4 Credit Hours)
This course is not currently offered by Richland College. Offered at EFC Cooperative Education - Business Administration and Management, General This is a WECM Course Number. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 21 Ext.) |
BMGT 2303 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Problem Solving and Decision Making This is a WECM Course Number. Course Description: Decision-making and problem-solving processes in organizations utilizing logical and creative problem solving techniques. Application of theory is provided by experiential activities using managerial decision tools. (3 Lec.) |
BMGT 2309 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at ECC Leadership This is a WECM Course Number. Course Description: Concepts of leadership and its relationship to management. Prepares the student with leadership and communication skills needed to motivate and identify leadership styles. (3 Lec.) |
BMGT 2331 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at BHC, EFC, MVC Total Quality Management This is a WECM Course Number. Course Description: Quality of productivity in organizations. Includes planning for quality throughout the organization, analysis of costs of quality, and employee empowerment. (3 Lec.) |
BMGT 2341 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at ECC Strategic Management This is a WECM Course Number. Course Description: Strategic management process involving analysis of how organizations develop and implement a strategy for achieving organizational objectives in a changing environment. (3 Lec.) |
BMGT 2347 (3 Credit Hours)
Course not offered this year at any colleges of DCCCD. Critical Thinking and Problem Solving This is a WECM Course Number. Course Description: Instruction in interpreting data for effective problem solving and recommending corrective action with emphasis on a structured approach to critical thinking and problem solving in a team environment. (3 Lec.) |
BMGT 2382 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Cooperative Education - Business Administration And Management, General This is a WECM Course Number. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. The student should have previous credit in or concurrent enrollment in HRPO 2307 or demonstrated competence approved by the instructor. (1 Lec., 14 Ext.) |
BMGT 2383 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Cooperative Education - Business Administration And Management, General This is a WECM Course Number. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. The student should have previous credit in or concurrent enrollment in BMGT 2303 or demonstrated competence approved by the instructor. (1 Lec., 14 Ext.) |
BMGT 2384 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at CVC, NLC Cooperative Education - Operations Management and Supervision This is a WECM Course Number. Course Description: Career related activities encountered in the student's area of specialization are offered through a cooperative agreement between the college, employer, and student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid work experience. (1 Lec., 20 Ext.) |
BUSG 1302 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at BHC E-Business Management This is a WECM Course Number. Prerequisite Recommended: Integrated Software Applications I. Course Description: Unique aspects of creating and managing an E-Commerce business; topics address the Internet, infrastructure for electronic commerce, markup languages, web-based tools and software, security issues, electronic payment systems, strategies for marketing, sales and purchasing, legal, ethical and tax issues, management functions including how managers plan, exercise leadership, organize, and control the operations. (3 Lec.) |
BUSG 1303 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at NLC Principles of Finance This is a WECM Course Number. Course Description: Financial dynamics of a business. Includes monetary and credit theory, cash inventory, capital management, and consumer and government finance. Emphasizes the time value of money. (3 Lec.) |
BUSG 1304 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at NLC Financial Literacy This is a WECM Course Number. Course Description: A study of the financial problems encountered by financial advisors when managing family financial affairs. Includes methods to advise clients on topics such as estate planning, retirement, home ownership, savings, and investment planning. (3 Lec.) |
BUSG 1315 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at BHC, ECC Small Business Operations This is a WECM Course Number. Course Description: A course in the unique aspects of managing a small business. Topics address management functions including how managers plan, exercise leadership, organize, and control the operations. (3 Lec.) |
BUSG 1341 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at BHC, ECC Small Business Financing This is a WECM Course Number. Course Description: A study of the financial structure of a small business. Topics address business finance, including where the funds come from and what they are used for; budgeting including planning and preparing, record keeping, taxation, insurance, and banking. (3 Lec.) |
BUSG 2309 (3 Credit Hours)
Offered at BHC, ECC, RLC Small Business Management/Entrepreneurship This is a WECM Course Number. Course Description: Starting, operating, and growing a small business. Includes essential management skills, how to prepare a business plan, accounting, financial needs, staffing, marketing strategies, and legal issues. (3 Lec.) |
HRPO 1311 (3 Credit Hours)
This course is not currently offered by Richland College. Offered at CVC Human Relations This is a WECM Course Number. Course Description: Practical application of the principles and concepts of the behavioral sciences to interpersonal relationships in the business and industrial environment. (3 Lec.) |
HRPO 1391 (3 Credit Hours)
Course not offered this year at any colleges of DCCCD. Special Topics in Human Resource Management This is a WECM Course Number. Course Description: This course provides students with a global perspective of the history, development, methodology, ethical and societal issues and trends in Alternative Dispute Resolution. This course may be repeated if topics and learning outcomes vary. (3 Lec.) |
HRPO 2301 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Human Resources Management This is a WECM Course Number. Course Description: Behavioral and legal approaches to the management of human resources in organizations. (3 Lec.) |
HRPO 2307 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Organizational Behavior This is a WECM Course Number. Course Description: The analysis and application of organizational theory, group dynamics, motivation theory, leadership concepts, and the integration of interdisciplinary concepts from the behavioral sciences. (3 Lec.) |
TRVM 1117 (1 Credit Hours)
Offered at RLC Cruises This is a WECM Course Number. Course Description: Current issues and trends related to the cruise industry. Includes a discussion of the many types of cruise lines and the reasons for the popularity of this mode of travel. (2 Lab.) |
TRVM 1191 (1 Credit Hours)
Offered at RLC Special Topics in Travel and Tourism This is a WECM Course Number. Course Description: 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 may be repeated if topics and learning outcomes vary. (1 Lec.) |
TRVM 1201 (2 Credit Hours)
Offered at RLC Customer Sales and Service This is a WECM Course Number. Course Description: Practical information and techniques to create excellent customer sales and service unique to the travel public. (2 Lec.) |
TRVM 1280 (2 Credit Hours)
Offered at RLC Cooperative Education-Tourism and Travel Services Management This is a WECM Course Number. Prerequisite Recommended: Student must complete two TRVM Classes. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 10 Ext.) |
TRVM 1291 (2 Credit Hours)
Offered at RLC Special Topics in Travel and Tourism This is a WECM Course Number. Course Description: 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 may be repeated if topics and learning outcomes vary. (1 Lec., 2 Lab.) |
TRVM 1300 (3 Credit Hours)
Offered at RLC Introduction to Travel and Tourism This is a WECM Course Number. Course Description: An overview of the travel and tourism industry. Emphasis on travel careers and the impact of tourism on society. (3 Lec.) |
TRVM 1302 (3 Credit Hours)
Offered at RLC Home-Based Travel Business This is a WECM Course Number. Course Description: Establishing a home based travel business. (3 Lec.) |
TRVM 1308 (3 Credit Hours)
Offered at RLC Travel Destinations I - Western Hemisphere This is a WECM Course Number. Course Description: Study of countries located in the Western Hemisphere including Canada, United States, Latin America, South America, and the Caribbean Islands. Emphasis on the culture, customs, seasonal attractions, climate, physical features, language, currency, political conditions, and how they affect both the business and leisure traveler. (3 Lec.) |
TRVM 1323 (3 Credit Hours)
Offered at RLC Group Tour Operations This is a WECM Course Number. Course Description: A study of the role of the group planner, selling to groups, and planning itineraries, including components of a tour package, tour costing, advertising, and promotion, group dynamics, and tour guide qualifications. (3 Lec.) |
TRVM 1325 (3 Credit Hours)
Offered at RLC Introduction to Exposition and Trade Show Management This is a WECM Course Number. Course Description: A broad-based introduction to the principles and skills required for the management of expositions. Examination of the fundamental business philosophy of expositions and their position in the marketplace. An overview of the major issues in exposition management including needs assessment, budget strategies, site selection, floor plan development, contractor relationships, sales and marketing and related management issues. (2 Lec., 2 Lab.) |
TRVM 1327 (3 Credit Hours)
Offered at RLC Special Events Design This is a WECM Course Number. Course Description: The development of a special event from the conceptual stage through completion. Emphasis on industry terminology, factors to consider when planning a special event, and contingency plans. (3 Lec.) |
TRVM 1331 (3 Credit Hours)
Offered at RLC Introduction to Hospitality Industry This is a WECM Course Number. Course Description: An exploration of the hospitality/lodging industry with emphasis on its history and development with relationships between hotel/lodging and suppliers. Explain the elements of the hospitality industry including food and beverage, housing, reservations, and convention services. Define the responsibilities of key executives and interpret a hotel organizational chart. (3 Lec.) |
TRVM 1341 (3 Credit Hours)
Offered at RLC Travel Destinations II - Eastern Hemisphere This is a WECM Course Number. Course Description: Study of countries located in the Eastern Hemisphere including Europe, Asia, Africa, Middle East, Australia, and New Zealand. Emphasis on the culture, customs, climate, physical features, language, currency, and political conditions and how they affect both the business and leisure traveler. (3 Lec.) |
TRVM 1345 (3 Credit Hours)
Offered at RLC Travel and Tourism Sales and Marketing Techniques This is a WECM Course Number. Course Description: A study of marketing, sales techniques, promotions, and advertising theories as applied to the travel and tourism industry. Coverage of the marketing mix in travel, market segmentation, market planning, and the use of advertising and other communication techniques. Emphasis on buyer motivation, telephone sales techniques, profitable travel counseling, and the use of promotional material in selling travel. (3 Lec.) |
TRVM 1391 (3 Credit Hours)
Offered at RLC Special Topics in Travel and Tourism This is a WECM Course Number. Course Description: 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 may be repeated if topics and learning outcomes vary. (3 Lec.) |
TRVM 2300 (3 Credit Hours)
Offered at RLC Applied Industry Software Products This is a WECM Course Number. Prerequisite Recommended: TRVM 2301 and COSC 1401, or BICS 1405 or demonstrated competence in meeting planning and Microsoft office software. Course Description: Overview of software products used to assist the industry professional in the fields of travel and tourism, meetings and hospitality. (2 Lec., 2 Lab.) |
TRVM 2301 (3 Credit Hours)
Offered at RLC Introduction to Convention/Meeting Management This is a WECM Course Number. Course Description: Overview of the meetings and conventions industry and the various aspects and skills involved in planning and managing meetings and conventions. Emphasis on types of meetings, meeting markets, industry suppliers, budget and program planning, site selection and contract negotiations, registration and housing, food and beverage requirements, functions and meeting room setup, and audiovisual requirements. (3 Lec.) |
TRVM 2331 (3 Credit Hours)
Offered at RLC Convention and Exposition Law and Ethics This is a WECM Course Number. Prerequisite Recommended: TRVM 2301 or TRVM 1300 or demonstrated competence in meeting planning or travel management. Course Description: Application of general legal principles and statutory requirements to meetings, conventions and trade shows. Emphasis on ethical considerations to problems faced by meeting planners, hotels, and convention centers in the negotiation and implementation of agreements for meetings and similar events. (3 Lec.) |
TRVM 2333 (3 Credit Hours)
Offered at RLC Applied Convention/Meetings Management This is a WECM Course Number. Prerequisite Required: TRVM 2301. Course Description: Practical application of meetings and exposition skills through a case study or participation in a conference/meeting. Includes integration of meeting planning tools that compare and discriminate between key areas of program development and convention objectives. (3 Lec.) |
TRVM 2341 (3 Credit Hours)
Offered at RLC International Convention/Meeting Management This is a WECM Course Number. Prerequisite Recommended: TRVM 2301 and TRVM 1341 or demonstrated competence in meeting planning and knowledge of International destinations. Course Description: Apply the principles of convention/meeting management in an international setting. Compare the differences in planning a domestic versus an international meeting; including contract negotiation, foreign currency, customs and laws, exposition, marketing, shipping, languages, cultures, and how foreign policy affects the meeting planning process. Identify resources to assist planner in development of an international meeting. (3 Lec.) |
TRVM 2355 (3 Credit Hours)
Offered at RLC Exposition and Trade Show Operations This is a WECM Course Number. Prerequisite Recommended: TRVM 1325. Course Description: A discussion of management of the specific problems of trade shows and exhibitions, including design, construction, and regulation. Includes logistics for planning events such as crowd control, special effects, lighting, decorations and audio. (3 Lec.) |
TRVM 2380 (3 Credit Hours)
Offered at RLC Cooperative Education - Tourism and Travel Services Management This is a WECM Course Number. Prerequisite Recommended: Student must have completed basic courses including: TRVM 1300 and TRVM 2301. Course Description: Career related activities encountered in the student's area of specialization are offered though a cooperative agreement between college, employer and student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through paid work experience. (1 Lec., 20 Ext.) |
TRVM 2480 (4 Credit Hours)
Offered at RLC Cooperative Education - Tourism and Travel Services Management This is a WECM Course Number. Course Description: Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 21 Ext.) |
Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.
WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four-year colleges and universities.
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.
WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four-year colleges and universities.