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Division of Business, Information Technology, and Public Service - Bryan Campus |
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DepartmentsComputer Information Technology Resources
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Accounting Faculty
Accounting Courses
ACNT 1303 Intro to Accounting A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle, preparing financial statements, bank reconciliation, and payroll. Course objectives: Define accounting terminology; analyze and record business transactions in a manual and computerized environmnet; complete the accounting cycle; prepare financial statements; and apply accounting concepts related to cash and payroll. Prerequisite: Appropriate scores on the reading and math portions of the THEA test or alternate test OR completion of the math, reading, and study skills developmental course sequences. Three class hours per week. Credit: Three semester hours. ACNT 1313 Computerized Acct. Application A study utilizing the computer to develop and maintain accounting record keeping systems, make management decisions, and process common business applications with emphasis on use of a spreadsheet and/or data base package/program. Course objectives: Utilize software (i.e., general ledger, spreadsheet, database) for accounting and business applications; select appropriate software to complete a task; complete a comprehensive project that entails the major course competencies and outcomes; and analyze a relevant topic with a written and oral presentation. Prerequisite: ACNT1303. Three class hours per week. Credit: Three semester hours. ACNT 1391 Special Topics in Accounting 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. Course objectives: Determined by local occupational need and business and industry trends. Three class hours per week. Credit: Three semester hours. ACCT 2301 Principles of Accounting (Financial) An introduction of accounting including concepts, systems, the accounting cycle, recording and reporting of business transactions; income measurement and asset evaluation; sole proprietorship through corporation accounting; analysis and use of financial statements. Three class hours per week. Credit: Three semester hours. ACCT 2302 Principles of Accounting (Managerial) A continuation of 2301. Introduction to managerial and cost accounting. Use of budgets, cost accumulation and control techniques and methods of measuring performance. Prerequisite: ACCT 2301. Three class hours per week. Credit: Three semester hours.
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