2013 - 2014 Combined Catalogs of the Colleges

Program: Accounting



This degree plan includes updates that were added after it was originally published on May 28, 2013.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2013, web published version.
Show me what changed in 2013-2014.



ACCOUNTING

(Associate in Applied Sciences Degree)

Offered at all colleges

  • Students pursuing this award program are required to meet Texas Success Initiative (TSI) standards and course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: AAS.ACCT.9/10

This degree is designed to prepare students for various career opportunities in accounting. Students may specialize in the areas of financial, managerial, cost, tax, and/or small business accounting. Emphasis is placed on internal accounting procedures and generally accepted accounting principles. This program is intended to provide a foundation on which the graduate can build an accounting career through expanded experience and/or further education.

CREDIT HOURS

SEMESTER I

+ACCT 2301 Principles of Accounting I OR 3
+ACCT 2401 Principles of Accounting I (4)
ACNT 1311 Introduction to Computerized Accounting 3
POFT 1127 Introduction to Keyboarding++ 1
++POFT 1325 Business Math Using Technology 3
++POFI 2301 Word Processing OR 3
++POFI 1341 Computer Applications II (3)
Elective1 Business/Technical 3-4
16-18

SEMESTER II

ACCT 2302 Principles of Accounting II OR 3
ACCT 2402 Principles of Accounting II (4)
ACNT 1313 Computerized Accounting Applications 3
ENGL 1301 Composition I 3
SPCH 1311 Introduction to Speech Communication OR 3
SPCH 1315 Fundamentals of Public Speaking (3)
Elective1 Business/Technical 3-4
15-17

SEMESTER III

ECON 2301 Principles of Economics I 3
+++MATH 1324 Mathematics for Business and Economics 3
Elective1 Business/Technical 3-4
Elective2 Accounting Specialty 3
Elective3 Social/Behavioral Science 3
15-16

SEMESTER IV

ECON 2302 Principles of Economics II 3
ENGL 1302 Composition II 3
ACNT 2302 Accounting Capstone 3
Elective2 Accounting Specialty 3
Elective4 Humanities/Fine Arts 3
15
Minimum Hours Required 61-66

Upon completion of Semester I courses, the Accounting Clerk Certificate will be conferred.

Upon completion of Semester I and Semester II courses, the Accounting Assistant Certificate will be conferred.

Upon completion of Semester I through Semester IV courses, the Associate in Applied Sciences Degree in Accounting will be conferred.

+ACNT 1303 is recommended prior to ACCT 2301 or ACCT 2401 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included in the Business/Technical Elective1 list in this program.

++Any student demonstrating proficiency by previous training, experience, or placement tests may substitute a course from the Business/Technical Elective1 list.

+++Any three-credit mathematics course assigned the MATH rubric may be substituted except students cannot take POFT 1321, TECM 1303, TECM 1341, or TECM 1317.

Business/Technical Elective1 - must be selected from the following fields/courses:

Accounting (ACNT, ACCT), Business (BUSG, BUSI), any computer course (BCIS, ITCC, ITMC, ITSC, ITSE, ITNW, ITSW, INEW, COSC), ENGL 2311, Management (HRPO, BMGT), Marketing (MRKG), Mathematics (MATH), Business Office Systems and Support (POFI, POFT). The cooperative education courses (ACNT 1380 and ACNT 2380) are recommended for students employed in a general business or accounting area.

Accounting Specialty Elective2 - must be selected from the following accounting courses:

ACNT 1329 Payroll and Business Tax Accounting 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 1380 Cooperative Education-Accounting 3
ACNT 1391 Special Topics in Accounting 3
ACNT 2303 Intermediate Accounting I 3
ACNT 2304 Intermediate Accounting II 3
ACNT 2309 Cost Accounting 3
ACNT 2311 Managerial Accounting 3
ACNT 2380 Cooperative Education-Accounting 3

Social/Behavioral Science Elective3 - must be selected from the AAS Core Options for Social/Behavioral Sciences.

Humanities/Fine Arts Elective4 - must be selected from the AAS Core Options for Humanities/Fine Arts.

NOTE: Students enrolling in this program who plan to transfer to a four-year institution should consult an advisor or counselor regarding transfer requirements and the transferability of these courses to the four-year institution of their choice.

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This degree plan includes updates that were added after it was originally published on May 28, 2013.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2013, web published version.
Show me what changed in 2013-2014.


Candidates for this certificate must possess a Bachelor's degree in a discipline other than Accounting and must be approved by the Mountain View College Accounting Department before being granted approval to earn this certificate.

ACCOUNTING - ADVANCED TECHNICAL CERTIFICATE IN PROFESSIONAL ACCOUNTANCY

(Advanced Technical Certificate)

Mountain View only

  • Students pursuing this award are required to meet Texas Success Initiative (TSI) standards and course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: ATC.ACCT.13

The Certificate in Professional Accountancy will allow students who are eligible to sit for the uniform Certified Public Accountant Exam in the State of Texas. Candidates for this certificate must have obtained a minimum of a United States Bachelor's degree or higher in any discipline prior to entering the program.

The program focuses on advanced topics in accounting including financial, managerial, taxation and auditing. The intent of the program is to increase the quality and number of competent and ethical candidates to sit for the uniform CPA exam.

Admission Prerequisite: Candidates for this certificate must have obtained a minimum of a United States Bachelor's degree or higher in any discipline prior to entering the program. Students must also complete ACNT 1372 Foundations of Accounting Operations Disclosure or have completed the equivalent of ACNT 1373 Financial Accounting Reporting Standards I in prior course work or pass a comprehensive exam with a minimum score of 75. Students must complete all appropriate paperwork and request official transcripts from each college attended. The transcripts must be sent directly from the transcripting college directly to the Mountain View College Department of Accounting Academic Division. Transcripts cannot be addressed to students and cannot be delivered by students. Students must adhere to the deadline of October 1st for spring admission and to the deadline of April 1st for fall admission.

PREREQUISITE REQUIREMENT: Before entering the program, students must have completed ACNT 1372 with a "C" or better, or passed a credit-by exam with a "C" or better, or be approved by instructor.

CREDIT HOURS

PREREQUISITES

ACNT 1372 Foundations of Accounting and Operations Disclosure 3
3

SEMESTER I

ACNT 1373 Financial Accounting Reporting Standards I 3
ACNT 1277 Taxation Procedures for Individuals 2
ACNT 1278 Taxation Procedures for C Corps and S Corps 2
+Elective Accounting or Business 3
10

SEMESTER II

ACNT 1374 Financial Accounting Reporting Standards II 3
ACNT 1279 Taxation Procedures for Estates, Trusts and Partnerships 2
++Elective Accounting 3
8

SEMESTER III

ACNT 2378 Financial Statement Auditing Theory 3
ACNT 2379 Mergers, Acquisitions and Investments 3
++Elective Accounting 3
9

SEMESTER IV

ACNT 1335 Accounting Ethics 3
ACNT 1393 Special Topics in Taxation OR 3
ACNT 2339 Advanced Auditing OR (3)
ACNT 2347 Accounting Research and Analysis (3)
++Elective Accounting 3
9
Minimum Hours Required 39

+Elective - must be selected from the following:

ACNT 1371 Commercial Transactions for Accountants 3
ACNT 2345 Technical Writing for Accountants 3
ACNT 2372 Forensic Accounting in Family Law 3
ACNT 2373 Role of the Expert, Expert Testimony and the Expert Report 3
BMGT 1391 Special Topics in Business Administration and Management, General 3

++Elective - must be selected from the following:

ACNT 1375 Forensic Financial Investigation 3
ACNT 1376 Non-Profit Institutions and Reporting 3
ACNT 2335 Financial Statement Analysis 3
ACNT 2337 International Financial Reporting 3
ACNT 2341 Management Auditing and Control 3
ACNT 2343 Accounting Theory 3
ACNT 2370 Accounting Control Systems 3
ACNT 2371 SEC Accounting and Auditing, Registration and Reporting 3
ACNT 2374 Fund Accounting Measurement and Reporting 3
ACNT 2375 Business Valuation 3
ACNT 2376 Forensic Damages and Valuation 3
ACNT 2377 Information Technology on Financial Statement Auditing 3

NOTE: Students enrolling in this program who plan to transfer to a four-year institution should consult an advisor or counselor regarding transfer requirements and the transferability of these courses to the four-year institution of their choice.

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This degree plan includes updates that were added after it was originally published on May 28, 2013.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2013, web published version.
Show me what changed in 2013-2014.



ACCOUNTING ASSISTANT

(Level I Certificate)

Offered at all colleges

  • Students pursuing this certificate are waived from the Texas Success Initiative (TSI) standards, but must meet course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: C1.ACCT.ASST.9/10

The program is designed to provide the student with an expanded knowledge of basic accounting and business principles while emphasizing the development of communication and human relations skills necessary for advancement in accounting or other business-related careers. The courses required for this certificate are applicable to the Associate in Applied Sciences Degree in Accounting.

CREDIT HOURS

SEMESTER I

+ACCT 2301 Principles of Accounting I OR 3
+ACCT 2401 Principles of Accounting I (4)
ACNT 1311 Introduction to Computerized Accounting 3
POFT 1127 Introduction to Keyboarding++ 1
++POFT 1325 Business Math Using Technology 3
++POFI 2301 Word Processing OR 3
++POFI 1341 Computer Applications II (3)
Elective1 Business/Technical 3-4
16-18

SEMESTER II

ACCT 2302 Principles of Accounting II OR 3
ACCT 2402 Principles of Accounting II (4)
ACNT 1313 Computerized Accounting Applications 3
ENGL 1301 Composition I 3
SPCH 1311 Introduction to Speech Communication OR 3
SPCH 1315 Fundamentals of Public Speaking (3)
Elective1 Business/Technical 3-4
15-17
Minimum Hours Required 31-35

+ACNT 1303 is recommended prior to ACCT 2301 or ACCT 2401 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included in the Elective1 (Business/Technical) list in this program.

++Any student demonstrating proficiency by previous training, experience, or placement tests may substitute a course from the Elective1 (Business/Technical) list.

Business/Technical Elective1 -- The Business/Technical elective must be selected from the following fields/courses:

Accounting (ACNT, ACCT), Business (BUSG, BUSI), any computer course (BCIS, ITCC, ITMC, ITSC, ITSE, ITNW, ITSW, INEW, COSC), ENGL 2311, Management (HRPO, BMGT), Marketing (MRKG), Mathematics (MATH), Business Office Systems and Support (POFI, POFT). The cooperative education courses (ACNT 1380 and ACNT 2380) are recommended for students employed in a general business or accounting area.

[Back to Top]



This degree plan includes updates that were added after it was originally published on May 28, 2013.
New students who are entering the college for the first time should follow the version on this page.

Show me the May 28, 2013, web published version.
Show me what changed in 2013-2014.



ACCOUNTING CLERK

(Level I Certificate)

Offered at all colleges

  • Students pursuing this certificate are waived from the Texas Success Initiative (TSI) standards, but must meet course prerequisites.
  • Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.

Degree Plan Code: C1.ACCT.CLRK.12

This program is designed to provide the student with the skills necessary to obtain entry-level employment in accounting. Emphasis is on the development of basic accounting, spreadsheet, word processing, and ten-key skills. The courses required for the certificate are applicable to the Accounting Assistant Certificate and the Associate in Applied Sciences Degree in Accounting.

CREDIT HOURS

SEMESTER I

+ACCT 2301 Principles of Accounting I OR 3
+ACCT 2401 Principles of Accounting I (4)
ACNT 1311 Introduction to Computerized Accounting 3
++POFT 1127 Introduction to Keyboarding 1
++POFT 1325 Business Math Using Technology 3
++POFI 2301 Word Processing OR 3
++POFI 1341 Computer Applications II (3)
Elective1 Business/Technical 3-4
16-18
Minimum Hours Required 16-18

+ACNT 1303 is recommended prior to ACCT 2301 or ACCT 2401 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included in the Elective1 (Business/Technical) list in this program.

++Any student demonstrating proficiency by previous training, experience, or placement tests must substitute a course from the Elective1 (Business/Technical) list.

Elective1 - The Business/Technical elective may be selected from the following fields/courses:

Accounting (ACNT, ACCT), Business (BUSG, BUSI), any computer course (BCIS, ITCC, ITMC, ITSC, ITSE, ITNW, ITSW, INEW, COSC), ENGL 2311, Management (HRPO, BMGT), Marketing (MRKG), Mathematics (MATH), Business Office Systems and Support (POFI, POFT). The cooperative education courses (ACNT 1380 and ACNT 2380) are recommended for students employed in a general business or accounting area.

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