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ACCT 2401: Financial Accounting
4.00 Credits
Trinity Valley Community College
Prerequisite: High School Bookkeeping or ACNT 1303. A study of the basic fundamentals of accounting emphasizing the structure, relationships, concepts and principles, systems and controls, the accounting cycle for service and merchandising type enterprises, including special journals and ledgers, notes and interests, deferrals and accruals, receiving and merchandise inventory, depreciation applied to plant assets, payroll and sales taxes. Lab Fee: $20.00.
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ACCT 2402: Managerial Accounting
4.00 Credits
Trinity Valley Community College
Prerequisite: Accounting 2401. This is a study of principles as applied to partnerships and corporations; control accounting applied to departments and branches, manufacturing process and job order costs, budgetary control and standard costs; income taxes, cost relationships, special analysis and reports, statement types and analysis used in decision making. Systems information and procedures used in management planning and control are also covered. Lab Fee: $20.00.
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ACNT 1303: Introduction to Accounting
3.00 Credits
Trinity Valley Community College
An introduction to bookkeeping and accounting in which the principles of double entry bookkeeping will be studied. Emphasis is placed on journalizing, posting to ledger accounts, trial balances, financial statements, adjusting and closing entries. Business forms, vouchers, interest and discounts are also studied. This course is designed for terminal students and for students who have not had high school bookkeeping. This course is not designed as a transfer course.
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ACNT 1311: Introduction to Computerized Accounting Systems
3.00 Credits
Trinity Valley Community College
Prerequisite: ACCT 1303 or ACCT 2401 or Instructor Approval. A study of the fundamental principles of accounting using the microcomputer to solve accounting problems. Emphasis is on the closing entries to the ledger, post-closing trial balance, depreciation, accounts receivable, accounts payable, payroll and financial statement analysis. A comprehensive accounting problem or a comprehensive practice set will conclude this course.
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ACNT 1313: Computerized Accounting Applications
3.00 Credits
Trinity Valley Community College
Prerequisite: ACNT 1311 and ACCT 2401 or instructor approval. A study of accounting utilizing the computer to develop and maintain accounting record keeping systems, make management decisions, and process common business applications with emphasis on utilizing a commercial accounting package. Some spreadsheet and word processing application will be utilized.
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ACNT 1329: Payroll & Business Tax Accounting
3.00 Credits
Trinity Valley Community College
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Develop personnel and payroll records that provide the information required under current laws and process payroll data and tax data and prepare reports.
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ACNT 1331: Federal Income Tax
3.00 Credits
Trinity Valley Community College
Prerequisite: Approval of Division Chairperson and Instructor. This course primarily focuses on federal income taxation for individuals. Emphasis is placed on the preparation of Form 1040, along with various supporting schedules. Also covered are the areas of partnership taxation, corporate taxation and tax administration. Attention is also placed on the use of data processing equipment in the preparation of the various tax forms and schedules.
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ACNT 2332: Accounting Information Systems
3.00 Credits
Trinity Valley Community College
Prerequisites: ACNT 1311 and ACCT 2401 or approval of instructor. A study of the role of accounting information systems and related subsystems, including data collection, retrieval, manipulation, filtering and sorting of data. Identify the nature and purposes of an accounting information system; identify concepts and terms that provide the foundation of accounting information systems.
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ACNT 2382: Cooperative Education-Accounting Technician
3.00 Credits
Trinity Valley Community College
Prerequisite: Sophomore Standing or Approval of Division Chairperson. A comprehensive treatment of career related activities encountered in the student's area of specialization. Under supervision of the college and the employer, the student combines classroom learning with work experience. Internship is open only to students enrolled in the Associate in Applied Science Degree program. Lab Fee: $20.00.
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AGAH 1447: Animal Reproduction
4.00 Credits
Trinity Valley Community College
Study of the principle concepts involved in the breeding and reproduction process of domestic farm animals to include: Anatomical and physiological differences of the male and female reproductive system, management systems to allow for maximum reproductive performance, artificial insemination, and embryo transfer. Lab Fee: $20.00
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