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Course Descriptions for ACCT (Archived)

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ACCT 2301 is a 3 credit hour lecture course. ACCT 2401 is a 4 credit hour lecture and laboratory course. Either course will meet degree requirements. A student may receive credit for ACCT 2301 or ACCT 2401 but not for both.


ACCT 2301 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC.

Principles of Accounting I
This is a Texas Common Course Number.
Course Description: This course covers the theory and practice of measuring and interpreting financial data for business units. Basic concepts, principles, and procedures are applied to the following topics: operating cycle, accruals and deferrals, financial statements, internal controls, receivables, inventory, fixed assets, and liabilities. This course is cross-listed as Accounting 2401. The student may register for either Accounting 2301 or Accounting 2401, but may receive credit for only one of the two. (3 Lec.)
Coordinating Board Academic Approval Number 5203015104


ACCT 2302 is a 3 credit hour lecture course. ACCT 2402 is a 4 credit hour lecture and laboratory course. Either course will meet degree requirements. A student may receive credit for ACCT 2302 or ACCT 2402 but not for both.


ACCT 2302 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC.

Principles of Accounting II
This is a Texas Common Course Number.
Prerequisite: Accounting 2301 or Accounting 2401. This course is a continuation of Accounting 2301 or Accounting 2401.
Course Description: This course covers the theory and practice of measuring and interpreting financial data for business units, with emphasis on corporations and managerial applications. Basic concepts, principles, and procedures are applied to the following topics: preparation and analysis of financial statements, budgeting, cash flow, cost systems, responsibility accounting, and cost-volume-profit analysis. This course is cross-listed as Accounting 2402. The student may register for either Accounting 2302 or 2402, but may receive credit for only one of the two. (3 Lec.)
Coordinating Board Academic Approval Number 5203015104


ACCT 2401 is a 4 credit hour lecture course and laboratory. ACCT 2301 is a 3 credit hour lecture course. Either course will meet degree requirements. A student may receive credit for ACCT 2401 or ACCT 2301 but not for both.


ACCT 2401 (4 Credit Hours)
Offered at BHC, CVC, EFC, ECC, RLC.

Principles of Accounting I
This is a Texas Common Course Number.
Course Description: This course covers the theory and practice of measuring and interpreting financial data for business units. Basic concepts, principles, and procedures are applied to the following topics: operating cycle, accruals and deferrals, financial statements, internal controls, receivables, inventory, fixed assets, and liabilities. This course is cross-listed as Accounting 2301. The student may register for either Accounting 2401 or Accounting 2301, but may receive credit for only one of the two. (3 Lec., 2 Lab.)
Coordinating Board Academic Approval Number 5203015104


ACCT 2402 is a 4 credit hour lecture course and laboratory. ACCT 2302 is a 3 credit hour lecture course. Either course will meet degree requirements. A student may receive credit for ACCT 2402 or ACCT 2302 but not for both.


ACCT 2402 (4 Credit Hours)
Offered at BHC, CVC, EFC, ECC, RLC.

Principles of Accounting II
This is a Texas Common Course Number.
Prerequisite: Accounting 2301 or Accounting 2401.
Course Description: This course covers the theory and practice of measuring and interpreting financial data for business units, with emphasis on corporations and managerial applications. Basic concepts, principles, and procedures are applied to the following topics: preparation and analysis of financial statements, budgeting, cash flow, cost systems, responsibility accounting, and cost-volume-profit analysis. This course is cross-listed as Accounting 2302. The student may register for either Accounting 2402 or 2302, but may receive credit for only one of the two. (3 Lec., 2 Lab.)
Coordinating Board Academic Approval Number 5203015104



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.

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