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ACCT 2401: Principles of Accounting I
4.00 Credits
Dallas College
This course covers the theory and practice of measuring and interpreting financial data for business units. Basic concepts, principles, and procedures are applied to the following topics: operating cycle, accruals and deferrals, financial statements, internal controls, receivables, inventory, fixed assets, and liabilities. This course is cross-listed as Accounting 2301. The student may register for either Accounting 2401 or Accounting 2301, but may receive credit for only one of the two. (3 Lec., 2 Lab.) Coordinating Board Academic Approval Number 5203015104
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ACCT 2402: Principles of Accounting II
4.00 Credits
Dallas College
This course covers the theory and practice of measuring and interpreting financial data for business units, with emphasis on corporations and managerial applications. Basic concepts, principles, and procedures are applied to the following topics: preparation and analysis of financial statements, budgeting, cash flow, cost systems, responsibility accounting, and cost-volume-profit analysis. This course is cross-listed as Accounting 2302. The student may register for either Accounting 2402 or 2302, but may receive credit for only one of the two. (3 Lec., 2 Lab.) Coordinating Board Academic Approval Number 5203015104
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ACNT 1303: Introduction to Accounting I
3.00 Credits
Dallas College
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. (3 Lec.)
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ACNT 1304: Introduction to Accounting II
3.00 Credits
Dallas College
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. (3 Lec.)
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ACNT 1305: Forensic Accounting
3.00 Credits
Dallas College
Accounting fraud and examination designed to provide a basic understanding of the impact that fraud has on an organization. (3 Lec.)
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ACNT 1311: Introduction to Computerized Accounting
3.00 Credits
Dallas College
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. This course may be repeated if topics and learning outcomes vary. (2 Lec., 2 Lab.)
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ACNT 1313: Computerized Accounting Applications
3.00 Credits
Dallas College
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. (2 Lec., 2 Lab.)
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ACNT 1329: Payroll and Business Tax Accounting
3.00 Credits
Dallas College
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. (3 Lec.)
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ACNT 1331: Federal Income Tax: Individual
3.00 Credits
Dallas College
Basic instruction in the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for the individual. This course is cross-listed as ACNT 1431. The student may register for either ACNT 1331 or ACNT 1431, but may receive credit for only one of the two. (3 Lec.)
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ACNT 1340: Accounting and Business Ethics
3.00 Credits
Dallas College
Ethical standards and behaviors, codes of professional conduct, and the impact of unethical behavior on an individual, business and society. (3 Lec.)
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