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ACNT 1303: Introduction to Accounting I
3.00 Credits
San Jacinto Community College
(Formerly Elementary Accounting 131, ACCT 1301, ACCT 1371) This course focuses on analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliation, and payroll. (ACNT 1303 may not count for degree or certificate purposes if the student receives credit for ACCT 2301.) ACNT 1303 and 1304 will not satisfy the business administration transfer program degree accounting requirements. (3:3-0)
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ACNT 1304: Introduction to Accounting II
3.00 Credits
San Jacinto Community College
(Formerly Elementary Accounting 132, ACCT 1302, ACCT 1372) This course focuses on accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment. Prerequisite: ACNT 1303. (ACNT 1304 may not count for degree or certificate purposes if the student receives credit for ACCT 2301.) ACNT 1303 and 1304 will not satisfy the business administration transfer program degree accounting requirements. (3:3-0)
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ACNT 1311: Introduction to Computerized Accounting
3.00 Credits
San Jacinto Community College
(Formerly ACCT 2319, ACCT 2379) This course provides an 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 and spreadsheet applications. Typical areas covered include the general ledger, accounts payable, accounts receivable, and payroll. Prerequisite: ACCT 2301 or ACNT 1303 and 1304 or instructor approval. (3:3-0)
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ACNT 1329: Payroll and Business Tax Accounting
3.00 Credits
San Jacinto Community College
(Formerly ACCT 2320, ACCT 2377) This is a study of payroll procedures, taxing entities, and reporting requirements of local, state and federal taxing authorities in a manual and computerized environment. Prerequisite: Reading level 4. (3:3-0)
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ACNT 1331: Federal Income Tax:Individual
3.00 Credits
San Jacinto Community College
(Formerly ACCT 2318, ACCT 2378) This course provides basic instruction in the tax laws as currently implemented by the Internal Revenue Service and in tax preparation for the individual and sole proprietorship. Prerequisite: Reading level 4. (3:3-0)
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ACNT 2303: Intermediate Accounting I
3.00 Credits
San Jacinto Community College
(Formerly Accounting 233, ACCT 2313, ACCT 2373) The focus of this course is critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. Prerequisite: ACCT 2301. (3:3-0)
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ACNT 2304: Intermediate Accounting II
3.00 Credits
San Jacinto Community College
(Formerly Accounting 234, ACCT 2314, ACCT 2374) The focus of this course is in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements, including comparative analysis and statement of cash flow. Prerequisite: ACCT 2301. (3:3-0)
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ACNT 2309: Cost Accounting
3.00 Credits
San Jacinto Community College
(Formerly ACCT 2316, ACCT 2376) This course focuses on budgeting and cost control systems, including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. It includes an introduction to alternative costing methods such as activity-based and just-in-time costing. Prerequisite: ACCT 2302 or equivalent. (3:3-0)
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ACNT 2366: Practicum-Accounting
3.00 Credits
San Jacinto Community College
(Formerly ACCT 2375) This course offers practical general training and experiences in the workplace. The College, with the employer, develops and documents an individualized plan for the student. The plan relates the workplace training and experiences to the student's general and technical course of study. The guided external experiences may be paid or unpaid. The course may be repeated if topics and learning outcomes vary, but no more than three times for credit. Prerequisite: ACCT 2301 and 2302 or approval of department chair. (3:0-21)
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AFSC 1201: Foundations of United States Air Force I
3.00 Credits
San Jacinto Community College
Introduces the concept of war and the role that the Air Force plays. Students will know the career opportunities available, and the benefits afforded an Air Force member, and develop productive life skills. Basic oral and written communications skills will be demonstrated. The focus is on developing basic knowledge and comprehension of Air Force leadership dimensions while gaining a big picture understanding of ROTC programs, purpose in the Air Force and advantages for the student. (2:1-2)
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