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ACCT 2301: Principles of Accounting I
4.00 Credits
Galveston College
Prerequisite: READ 0302 (R2); ENGL 0302 (W3); MATH 0300 (M1) This is an introductory accounting course with emphasis on the fundamentals of financial accounting. This course includes the basic structure of accounting, concepts and principles, the analysis of transactions, financial statement preparation and analysis, and equity accounting for sole proprietorships, partnerships, and corporations. (Formerly: ACCT 2401)
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ACCT 2302: Principles of Accounting II
4.00 Credits
Galveston College
Prerequisite: ACCT 2301 with a grade of "C" or better.This is an introductory accounting course with emphasis on the fundamentals of managerial accounting. Included in the course are job order costs, process costs, and standards costs, cost control, cost behavior and cost allocation, cost/volume/profit analysis, budgeting, quantitative analysis for decisionmaking, present values and future values, and taxes and business decisions. (Formerly: ACCT 2402)
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ACNT 1303: Introduction to Accounting I
3.00 Credits
Galveston College
Prerequisite: READ 0302 (R2); ENGL 0302 (W3); MATH 0300 (M1) 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. (Formerly ACCT 1401)
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ACNT 1329: Payroll And Business Tax Accounting
3.00 Credits
Galveston College
Prerequisite: ACNT 1303 A study of payroll procedures, taxing entities and reporting requirements of local, state and federal taxing authorities in a manual and computerized environment.
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ACNT 1331: Federal Income Tax: Individual
3.00 Credits
Galveston College
Prerequisite: ACNT 1303. Basic instruction in the tax laws as currently implemented by the Internal Revenue Service, providing a working knowledge of preparing taxes for the individual. (Replaces ACCT 2306)
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ACNT 1382: Cooperative Education- Accounting Technician I
3.00 Credits
Galveston College
Prerequisite: ACNT 1303. Career related activities encountered in the student's area of specialization are offered through a cooperative agreement between the college, employer and student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid work experience. This course may be repeated if topics and learning outcomes vary. (Formerly ACCT 2350)
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ACNT 1411: Introduction to Computerized Accounting
4.00 Credits
Galveston College
Prerequisite: ACNT 1303. Introduction to utilizing the computer in maintaining accounting records, making management decisions and processing common business applications with primary emphasis on a general ledger package. (Formerly ACCT 2310)
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ACNT 1425: Principles of Accounting I
4.00 Credits
Galveston College
Prerequisite: ACNT 1303 or permission of instructor. A study of accounting concepts and their application in transaction analysis and financial statement preparation and asset and equity accounting in proprietorships and corporations. Emphasis on accounting cycle for service and merchandising. Same as ACCT 2301.
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ACNT 1426: Principles of Accounting II
4.00 Credits
Galveston College
Prerequisite: ACNT 1425. A study of the fundamentals of managerial accounting. Emphasis on accounting for a manufacturing concern, budgeting, planning, management decision making and analysis of financial reports. Same as ACCT 2302.
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ACNT 2382: Cooperative Education- Accounting Technician II
3.00 Credits
Galveston College
Prerequisite: ACNT 1303. Career related activities encountered in the student's area of specialization are offered through a cooperative agreement between the college, employer and student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid work experience. This course may be repeated if topics and learning outcomes vary. (Formerly ACCT 2351)
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