DCCCD
Course Number: ACCT 2301 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Principles of Financial Accounting
This is a Texas Common Course Number.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
Course Number: ACCT 2302 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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
Course Number: ACNT 1277 (2 Credit Hours)
Offered at MVC
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.)
Offered at MVC
Course Title: Taxation Procedures for Individuals
This is a Local Need Course.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.)
Course Number: ACNT 1278 (2 Credit Hours)
Offered at MVC
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.)
Offered at MVC
Course Title: Taxation Procedures for C Corps and S Corps
This is a Local Need Course.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.)
Course Number: ACNT 1279 (2 Credit Hours)
Offered at MVC
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.)
Offered at MVC
Course Title: Taxation Procedures for Estates, Trusts and Partnerships
This is a Local Need Course.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.)
Course Number: ACNT 1303 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1304 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1305 (3 Credit Hours)
Offered at CVC, EFC, ECC, MVC, NLC, RLC
Course Description: Accounting fraud and examination designed to provide a basic understanding of the impact that fraud has on an organization. (3 Lec.)
Offered at CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1311 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1313 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1329 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1331 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1335 (3 Credit Hours)
Offered at MVC
Course Description: Introduction to professional ethics in the accounting and business environments. This is a Texas State Board of Public Accountancy (TSBPA) approved ethics course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Offered at MVC
Course Title: Accounting Ethics
This is a WECM Course Number.Course Description: Introduction to professional ethics in the accounting and business environments. This is a Texas State Board of Public Accountancy (TSBPA) approved ethics course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Course Number: ACNT 1347 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACNT 1331.
Course Description: A study of federal tax laws for preparation of partnership and corporate returns. (3 Lec.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1373 (3 Credit Hours)
Offered at MVC
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.)
Offered at MVC
Course Title: 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.)
Course Number: ACNT 1374 (3 Credit Hours)
Offered at MVC
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.)
Offered at MVC
Course Title: 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.)
Course Number: ACNT 1375 (3 Credit Hours)
Offered at MVC
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.)
Offered at MVC
Course Title: 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.)
Course Number: ACNT 1380 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1391 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 1393 (3 Credit Hours)
Offered at MVC
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 is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. This course may be repeated if topics and learning outcomes vary. (3 Lec.)
Offered at MVC
Course Title: Special Topics in Taxation
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 is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. This course may be repeated if topics and learning outcomes vary. (3 Lec.)
Course Number: ACNT 2302 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
Course Number: ACNT 2303 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Required: ACCT 2301.
Course Description: Analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. This course is cross-listed as ACNT 2403. The student may register for either ACNT 2303 or ACNT 2403 but may receive credit for only one of the two. (3 Lec.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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. This course is cross-listed as ACNT 2403. The student may register for either ACNT 2303 or ACNT 2403 but may receive credit for only one of the two. (3 Lec.)
Course Number: ACNT 2304 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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. This course is cross-listed as ACNT 2404. The student may register for either ACNT 2304 or ACNT 2404 but may receive credit for only one of the two. (3 Lec.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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. This course is cross-listed as ACNT 2404. The student may register for either ACNT 2304 or ACNT 2404 but may receive credit for only one of the two. (3 Lec.)
Course Number: ACNT 2309 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACCT 2302.
Course Description: Budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (3 Lec.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Cost Accounting
This is a WECM Course Number.Prerequisite Recommended: ACCT 2302.
Course Description: Budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (3 Lec.)
Course Number: ACNT 2311 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Prerequisite Recommended: ACCT 2302.
Course Description: Practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, and financial statement analysis. (3 Lec.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: Managerial Accounting
This is a WECM Course Number.Prerequisite Recommended: ACCT 2302.
Course Description: Practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, and financial statement analysis. (3 Lec.)
Course Number: ACNT 2330 (3 Credit Hours)
Offered at MVC
Course Description: A study of basic fund accounting and financial reporting concepts for governmental and not-for-profit entities. This is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Offered at MVC
Course Title: Governmental and Not-for-Profit Accounting
This is a WECM Course Number.Course Description: A study of basic fund accounting and financial reporting concepts for governmental and not-for-profit entities. This is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Course Number: ACNT 2332 (3 Credit Hours)
Offered at MVC
Course Description: A study of accounting information systems and related subsystems, including data collection, security, retrieval, manipulation, filtering and sorting of data. This is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Offered at MVC
Course Title: Accounting Information Systems
This is a WECM Course Number.Course Description: A study of accounting information systems and related subsystems, including data collection, security, retrieval, manipulation, filtering and sorting of data. This is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Course Number: ACNT 2336 (3 Credit Hours)
Offered at MVC
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 is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accounting (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Offered at MVC
Course Title: Financial Statement Analysis
This is a WECM Course Number.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 is a Texas State Board of Public Accountancy (TSBPA) approved upper-division accounting course that will count towards the Certified Public Accounting (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Course Number: ACNT 2345 (3 Credit Hours) Reinstated course added March 25, 2020
Offered at MVC
Course Description: Examination and application of effective written business and accounting communications. This is a Texas State Board of Public Accountancy (TSBPA) approved accounting and business communications course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Offered at MVC
Course Title: Technical Writing for Accountants
This is a WECM Course Number.Course Description: Examination and application of effective written business and accounting communications. This is a Texas State Board of Public Accountancy (TSBPA) approved accounting and business communications course that will count towards the Certified Public Accountant (CPA) Exam eligibility in the State of Texas for those students who have completed a bachelor‘s degree before taking the course. (3 Lec.)
Course Number: ACNT 2378 (3 Credit Hours)
Offered at MVC
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.)
Offered at MVC
Course Title: 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.)
Course Number: ACNT 2380 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
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.)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Course Title: 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.)
ACGM (Lower-Division Academic Course Guide Manual) Courses
WECM (Workforce Education Course Manual) Courses
Designated by the Texas Higher Education Coordinating Board for general academic transfer among community, state, and technical colleges in Texas; and state public four-year colleges and universities as freshman and sophomore general education courses.
WECM (Workforce Education Course Manual) 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.
