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ACCT 2301: pr Inciples of Accounting I
3.00 Credits
North Central Texas College
48 lecture hours.............................................................3 credit hours Fundamentals of financial accounting concepts and interpretation of accounting data; analysis of financial statements; income and cash flow analysis; nature of assets, liabilities and equities; understanding and use of the accounting process. Course will include computer applications. Recommended prerequisite: MATH1314 and COSC1400 or equivalent.
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ACCT 2302: pr Inciples of Accounting II
3.00 Credits
North Central Texas College
Prerequisite: ACCT2301 48 lecture hours.............................................................3 credit hours Managerial use of accounting information; terminology, activity and cost behavior; use of accounting information for pricing; product and investment decisions, budgeting and quality control. Course will include computer applications. Recommended prerequisite: MATH1314 and COSC1400 or equivalent. Required prerequisite: ACCT2301.
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ACNT 1303: Introduction to Accounting I
3.00 Credits
North Central Texas College
48 lecture hours ............................................................3 credit hours 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. Course will include computer applications. Recommended prerequisite: COSC1400 or equivalent.
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ACNT 1304: Introduction to Accounting II
3.00 Credits
North Central Texas College
Prerequisite: ACNT1303 48 lecture hours.............................................................3 credit hours A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment and valuation of inventories in a manual and computerized environment. Course will include computer applications. Recommended prerequisite: COSC1400 or equivalent.
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ACNT 1313: Computerized Accounting Application s
3.00 Credits
North Central Texas College
48 lecture hours.............................................................3 credit hours Prerequisite: ACNT 1303 A study of utilizing 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 data base package/program.
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ACNT 1329: p Ayroll & Business Tax Accounting
3.00 Credits
North Central Texas College
48 lecture hours.............................................................3 credit hours Prerequisite: ACNT 1303 A study of payroll procedures, tax entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent.
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ACNT 1391: S pecial Topics in Accounting
3.00 Credits
North Central Texas College
Prerequisite: ACNT 1303 48 hour lecture hours....................................................3 credit hours Topics address recently identified current events, skills, knowledge and/or attitudes and behavior pertinent to the technology or occupation and relevant to the professional development of the student. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent.
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ACNT 2309: Cost Accounting
3.00 Credits
North Central Texas College
48 lecture hours.............................................................3 credit hours Prerequisite: ACNT1303 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. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent. Required prerequisite: ACNT1303.
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ACNT 2330: Governmental and Not-for-Profit Accounting
3.00 Credits
North Central Texas College
Prerequisite: ACNT1303 48 lecture hours.............................................................3 credit hours Basic concepts and techniques of fund accounting, financial reporting for governmental and not-for-profit entities. Accounting cycle for funds and account groups. Governmental and not-for-profit financial statements. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent.
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ACNT 2331: Internal Control and Auditing
3.00 Credits
North Central Texas College
48 lecture hours.............................................................3 credit hours Prerequisite: ACNT1303 A study of internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent. Required prerequisite: ACNT1303.
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