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ACCT 2401: Principles of Financial Accounting
3.00 Credits
McLennan Community College
Introduces the accounting process and the use of accounting data as applied to various forms of business organizations. Emphasis is given to the accounting cycle and financial statements, accounting for current and plant assets, accounting for liabilities, internal control, and corporate equity and debt. Prerequisite: ACNT 1303 or one year of high school accounting/bookkeeping or bookkeeping experience. Recommendation: Students should have passed the reading portion of the THEA or approved alternative test before enrolling in this course. Semester Hours 4 (3 lec/2 lab)
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ACCT 2402: Principles of Managerial Accounting
3.00 Credits
McLennan Community College
Emphasizes managerial use of and decision making with accounting data. Topics include financial statement analysis and interpretation, budgeting, product costing, cost control, and management decision techniques. Prerequisite: Completion of ACCT 2401. Semester Hours 4 (3 lec/2 lab)
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ACNT 1313: Computerized Accounting Applications
3.00 Credits
McLennan Community College
(formerly ACCT 2372 Automated Accounting) Utilizes 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. This course also utilizes a general ledger software program comparable to those used by businesses. This is a Capstone course that integrates knowledge from previous courses and provides the opportunity to apply accounting principles to real world situations. Prerequisites: ACCT 2401 and COSC 1301. Semester Hours 3 (3 lec)
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ACNT 1329: Payroll and Business Tax Accounting
3.00 Credits
McLennan Community College
(formerly ACCT 2375 Accounting Applications) Introduces payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Prerequisites: COSC 1301 and either ACCT 2401 or ACNT 1303. Semester Hours 3 (3 lec/lab)
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ACNT 2488: Internship-Accounting
3.00 Credits
McLennan Community College
Establishes 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. This may be a paid or unpaid experience. This course may be repeated if topics and learning outcomes vary. Prerequisite: An approved work station. (See Guideline for Internships, page 61.) Semester Hours 4 (15-20 lab)
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ACNT 2489: Internship-Accounting
3.00 Credits
McLennan Community College
Establishes 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. This may be a paid or unpaid experience. This course may be repeated if topics and learning outcomes vary. Prerequisite: An approved work station. (See Guideline for Internships, page 61.) Semester Hours 4 (15-20 lab)
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AERO 1101: Foundations of the United States Air Force I
1.00 Credits
McLennan Community College
Explores the doctrine, mission, and organization of the U.S. Air Force. Includes a study of the functions of strategic offensive and defensive forces. Semester Hours 1 (1 lec)
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AERO 1101 - Foundations of the United States Air Force I
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AERO 1102: Foundations of the United States Air Force II
1.00 Credits
McLennan Community College
Explores U.S. Armed Forces, including general purpose forces, aerospace support forces, and roles of the U.S. Army, Navy, and Marine Corps. Semester Hours 1 (1 lec)
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AERO 1111: Leadership Laboratory
1.00 - 2.00 Credits
McLennan Community College
A study of Air Force customs and courtesies, drill and ceremonies, career opportunities in the Air Force, and the life and work of an Air Force officer. Field trips to Air Force installations are usually included. Corequisite: AERO 1101. Semester Hours 1 (2 lab)
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AERO 1112: Leadership Laboratory
1.00 - 2.00 Credits
McLennan Community College
A continuation of AERO 1111. Corequisite: AERO 1102. Semester Hours 1 (2 lab)
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