ACCT 2301 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Principles of Financial Accounting This is a Texas Common Course Number. Prerequisite Required: College level ready in Mathematics at the non-algebra or algebra levels. Course Description: This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS). (3 Lec.) Coordinating Board Academic Approval Number 5203015104 |
ACCT 2302 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC Principles of Managerial Accounting This is a Texas Common Course Number. Prerequisite Required: ACCT 2301. Course Description: This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity’s accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation. (3 Lec.) Coordinating Board Academic Approval Number 5203015104 |
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 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 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 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 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.) |
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.