2015 - 2016 Combined Catalogs of the Colleges

Program: Accounting



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. Emphasis is placed on 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 experiences and/or further education.

Upon completion of Semester I courses, apply for and receive the Accounting Clerk Certificate.

Upon completion of Semester I and Semester II courses, apply for and receive the Accounting Assistant Certificate.

Upon completion of Semester I through Semester IV courses, apply for and receive the Associate in Applied Sciences Degree in Accounting.

CREDIT HOURS

SEMESTER I

ACCT 2301 Principles of Financial Accounting * # 3
ACNT 1311 Introduction to Computerized Accounting * 3
ENGL 1301 Composition I 3
Elective1 Mathematics Elective 3
Elective2 General Elective 3
Elective2 General Elective 3
18

SEMESTER II

ACCT 2302 Principles of Managerial Accounting * 3
ACNT 1313 Computerized Accounting Applications * 3
Elective3 Speech Elective 3
Elective4 Humanities/Fine Arts Elective 3
12

SEMESTER III

ACNT 2303 Intermediate Accounting I * 3
ECON 2301 Principles of Macroeconomics 3
HIST 1301 United States History I 3
Elective5 Accounting Specialty Elective * 3
Elective5 Accounting Specialty Elective* 3
15

SEMESTER IV

ECON 2302 Principles of Microeconomics 3
GOVT 2305 Federal Government 3
ACNT 2302 Accounting Capstone 3
Elective5 Accounting Specialty Elective * 3
Elective5 Accounting Specialty Elective * 3
15
Minimum Hours Required 60

Upon completion of Semester I courses, apply for and receive the Accounting Clerk Certificate.

Upon completion of Semester I and Semester II courses, apply for and receive the Accounting Assistant Certificate.

Upon completion of Semester I through Semester IV courses, apply for and receive the Associate in Applied Sciences Degree in Accounting.

* Students must earn a grade of "C" or higher in all ACCT and ACNT courses.

# ACNT 1303 Introduction to Accounting I and ACNT 1304 Introduction to Accounting II are recommended prior to enrollment in ACCT 2301 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included under General Elective2. If ACNT 1303 and/or ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301.

Mathematics Elective1 - must be selected from the AAS Core Options for Mathematics.

General Elective2 - may select any 3 hours of elective college credit courses including ACNT 1303, ACNT 1304, or ACNT 1305. If ACNT 1303 and ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301.

Speech Elective3 - must be selected from the following:

SPCH 1311 Introduction to Speech Communication 3
SPCH 1315 Public Speaking 3
SPCH 1321 Business and Professional Communication 3

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

Accounting Specialty Elective5--must be selected from the following accounting courses:

ACNT 1329 Payroll and Business Tax Accounting 3
ACNT 1331 Federal Income Tax: Individual 3
ACNT 1347 Federal Income Tax for Partnerships and Corporations 3
ACNT 1380 Cooperative Education - Accounting 3
ACNT 1391 Special Topics in Accounting 3
ACNT 2304 Intermediate Accounting II 3
ACNT 2309 Cost Accounting 3
ACNT 2311 Managerial Accounting 3
ACNT 2380 Cooperative Education - Accounting 3

The cooperative education courses (ACNT 1380 and ACNT 2380) are available to students employed in an accounting area. A student can take only one cooperative education course per semester and must obtain instructor approval before enrolling.

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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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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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

This certificate is designed to provide the student with an expanded knowledge of accounting and technology skills. Emphasis is also placed on communication and human relations skills necessary for advancement in accounting or other business-related careers. All courses apply toward the Associate in Applied Sciences Degree in Accounting. Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Assistant Level I Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling.

The Accounting Assistant Certificate is the second semester of the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your Accounting Assistant Certificate and continue your education toward the Associate in Applied Sciences Degree in Accounting which includes only 10 additional courses (30 credit hours).

CREDIT HOURS

SEMESTER I

ACCT 2301 Principles of Financial Accounting * # 3
ACNT 1311 Introduction to Computerized Accounting * 3
ENGL 1301 Composition I 3
Elective1 Mathematics Elective 3
Elective2 General Elective 3
Elective2 General Elective 3
18

SEMESTER II

ACCT 2302 Principles of Managerial Accounting * 3
ACNT 1313 Computerized Accounting Applications * 3
Elective3 Speech Elective 3
Elective4 Humanities/Fine Arts Elective 3
12
Minimum Hours Required 30

Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Assistant Level 1 Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling.

The Accounting Assistant Certificate is the second semester of the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your certificate and continue your education toward the Associate in Applied Sciences Degree in Accounting, which includes only 10 additional courses (30 credit hours).

* Students must earn a grade of "C" or higher in all ACCT and ACNT courses.

# ACNT 1303 Introduction to Accounting I and ACNT 1304 Introduction to Accounting II are recommended prior to enrollment in ACCT 2301 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included under General Elective2. If ACNT 1303 and/or ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301.

Mathematics Elective1 - must be selected from the AAS Core Options for Mathematics.

General Elective2 - may select any 3 hours of elective college credit courses including ACNT 1303, ACNT 1304, or ACNT 1305. If ACNT 1303 and ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301.

Speech Elective3 - must be selected from the following:

SPCH 1311 Introduction to Speech Communication 3
SPCH 1315 Public Speaking 3
SPCH 1321 Business and Professional Communication 3

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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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 certificate 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 and technology skills and the reinforcement of communication and computational skills. Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Clerk Level I Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling.

The Accounting Clerk Certificate is the first semester of both the Accounting Assistant Certificate and the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your Accounting Clerk Certificate and continue your education with the Accounting Assistant Certificate which is the second semester of the Associate in Applied Sciences Degree in Accounting.

CREDIT HOURS

SEMESTER I

ACCT 2301 Principles of Financial Accounting * # 3
ACNT 1311 Introduction to Computerized Accounting * 3
ENGL 1301 Composition I 3
Elective1 Mathematics Elective 3
Elective2 General Elective 3
Elective2 General Elective 3
18

Students enrolling in the courses in this certificate are TSI waived if they select the Accounting Clerk Level I Certificate as their program of study and complete and submit the Program of Study form to the Admissions Office prior to enrolling.

The Accounting Clerk Certificate is the first semester of the Associate in Applied Sciences Degree in Accounting. Upon completion of these courses, apply for your certificate and continue your education with the Accounting Assistant Certificate, which is the second semester of the Associate in Applied Sciences Degree in Accounting.

* Students must earn a grade of "C" or higher in all ACCT and ACNT courses.

# ACNT 1303 Introduction to Accounting I and ACNT 1304 Introduction to Accounting II are recommended prior to enrollment in ACCT 2301 for a student with no accounting background. ACNT 1303 and ACNT 1304 are included under General Elective2. If ACNT 1303 and/or ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301.

Mathematics Elective1 - must be selected from the AAS Core Options for Mathematics.

General Elective2 - may select any 3 hours of elective college credit courses including ACNT 1303, ACNT 1304, or ACNT 1305. If ACNT 1303 and ACNT 1304 are selected for the General Elective2, they must be completed prior to taking ACCT 2301.

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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