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ACCT 2301: Principles of Accounting I
3.00 Credits
Lamar State College-Port Arthur
Concepts and procedures of financial accounting. First, the information gathering, analysis, recording and reporting functions inherent in the complete accounting cycle. Second, the balance sheet areas of asset measurement, liability accounting and corporate owner's equity accounting. Prerequisite: Basic skills competency in reading, writing and math.
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ACCT 2302: Principles of Accounting II
3.00 Credits
Lamar State College-Port Arthur
A continuation of ACCT 2301 with additional financial accounting and concepts, procedures and uses of managerial accounting. First, a review and elaboration of accounting principles and specialized accounting topics. Second, cost and managerial accounting with basic cost systems, budgeting and special analysis for management. Prerequisite: ACCT 2301 with grade of C.
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ACNT 1303: Introduction to Accounting I
3.00 Credits
Lamar State College-Port Arthur
Study of analysing, classifying and recording business transactions in a manual and computerized environment. Emphasis on understanding the accounting cycle and preparing financial statements, bank reconciliations and payroll.
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ACNT 1303 - Introduction to Accounting I
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ACNT 1413: Computerized Accounting Applications
4.00 Credits
Lamar State College-Port Arthur
A study of using the computer to develop and maintain accounting record-keeping systems, make management decisions and process common business applications with emphasis on utilizing a spreadsheet and/or database package/program. Prerequisite: ACCT 2301 with a grade of C or better.
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ACNT 1431: Federal Income Tax-Individual
4.00 Credits
Lamar State College-Port Arthur
A study of the laws currently implemented by the Internal Revenue Service, providing a working knowledge of preparing taxes for the individual.
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ACNT 1431 - Federal Income Tax-Individual
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ACNT 2302: Accounting Technician
3.00 Credits
Lamar State College-Port Arthur
A learning experience that allows students to apply broad knowledge of the accounting profession through discipline-specific projects involving the integration of individuals and teams performing activities to simulate workplace situations.
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ACNT 2302 - Accounting Technician
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ACNT 2309: Cost Accounting
3.00 Credits
Lamar State College-Port Arthur
A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Prerequisite: ACCT 2301 with a grade of C or better.
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ACNT 2386: Internship-Accounting
3.00 Credits
Lamar State College-Port Arthur
A work-based learning experience that enables the student to apply specialized occupational theory, skills and concepts. A learning plan is developed by the college and the employer.
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ACNT 2386 - Internship-Accounting
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ANTH 2346: Introduction to Anthropology
3.00 Credits
Lamar State College-Port Arthur
A general survey of the three main fields of anthropology-physical anthropology, cultural anthropology and archaeology. Emphasis is on the holistic approach or anthropology to the study of mankind in all times and places. Prerequisite: Basic skills competency in reading.
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ANTH 2351: Cultural Anthropology
3.00 Credits
Lamar State College-Port Arthur
Key concepts, methods and theory in the study of cultural diversity, social institutions, linguistics and culture change among world peoples. Prerequisite: Basic skills competency in reading.
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