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Course Descriptions for ACNT

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Course Number: ACNT 1277 (2 Credit Hours)
Listed by Campus(es): MVC, NLC

Course Title: Taxation Procedures for Individuals

This is a Local Need Course.
Course Description: A study of federal income tax principles including income, deductions, losses, and property transactions. Emphasis is placed on the taxation of individuals and sole proprietorships as well as an understanding of the taxation of property transactions as applied to individual taxpayers. (2 Lec.)


Course Number: ACNT 1278 (2 Credit Hours)
Listed by Campus(es): MVC, NLC

Course Title: Taxation Procedures for C Corps and S Corps

This is a Local Need Course.
Prerequisite Recommended: ACNT 1277 or equivalent.
Course Description: A study of the federal income tax principles that apply to C corporations, S Corporations and their shareholders. Concepts include organization, capital structure, shareholder distributions and Earnings & Profits as well as S Corporation eligibility, election and termination. (2 Lec.)


Course Number: ACNT 1279 (2 Credit Hours)
Listed by Campus(es): MVC, NLC

Course Title: Taxation Procedures for Estates, Trusts and Partnerships

This is a Local Need Course.
Prerequisite Recommended: ACNT 1277 or equivalent and ACNT 1278 or equivalent.
Course Description: A study of the federal income tax principles that apply to Estates, Trusts and Tax Exempt Entities, plus estate and gift taxes and a comprehensive overview of the Internal Revenue Service. (2 Lec.)


Course Number: ACNT 1303 (3 Credit Hours)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): MVC, NLC

Course Title: Financial Accounting Reporting Standards I

This is a Local Need Course.
Prerequisite Recommended: ACCT 2301.
Course Description: An in-depth study of the conceptual framework of accounting as it relates to recording, reporting, and disclosing financial information on a Balance Sheet and on an Income Statement. (3 Lec.)


Course Number: ACNT 1374 (3 Credit Hours)
Listed by Campus(es): MVC, NLC

Course Title: Financial Accounting Reporting Standards II

This is a Local Need Course.
Prerequisite Recommended: ACNT 1373 or equivalent.
Course Description: An in-depth study of the conceptual framework of accounting as it relates to disclosing financial information on a Statement of Cash Flows as well as accounting for intangible assets, investments, financing activities, retained earnings, income taxes, leases and changes & errors. (3 Lec.)


Course Number: ACNT 1375 (3 Credit Hours)
Listed by Campus(es): MVC, NLC

Course Title: Forensic Financial Investigation

This is a Local Need Course.
Prerequisite Recommended: ACCT 2301.
Course Description: A comprehensive study of the investigative techniques used by forensic accountants to conduct forensic examinations as well as the common schemes and techniques used to commit fraud. The skills acquired in this course will enable students to assist businesses in detecting, investigating, documenting, and preventing fraud. (3 Lec.)


Course Number: ACNT 1380 (3 Credit Hours)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): CVC, EFC, ECC, MVC, NLC, RLC

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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): 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)
Listed by Campus(es): MVC, NLC

Course Title: Financial Statement Auditing Theory

This is a Local Need Course.
Prerequisite Recommended: ACNT 1374 (or equivalent) or concurrent enrollment in ACNT 1374.
Course Description: This course focuses on the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the role of the independent auditor, professional conduct and ethics, auditors' reporting responsibilities, risk assessment and internal controls. (3 Lec.)


Course Number: ACNT 2380 (3 Credit Hours)
Listed by Campus(es): 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

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.