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ACNT 1347: Federal Income Tax for Partnerships and Corporations
3.00 Credits
Houston Community College
Introduction to the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for a partnership, sub chapter S, and corporation.
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ACNT 1382: Cooperative Education- Accounting Technician
3.00 Credits
Houston Community College
Career related activities encountered in the student’s area of specialization are offered through a cooperative agreement between the college, employer, and student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid work experience. Blend of academic and work-related activities in student’s major.
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ACNT 1382 - Cooperative Education- Accounting Technician
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ACNT 1391: Special Topics in Accounting: Ethics for Accountants
3.00 Credits
Houston Community College
This course will prepare the accounting student for a variety of ethical situations they will face in the workplace. Students will develop their understanding of and identifying ethical situations and resolving ethical conflict by researching, writing and roll playing actual cases. This course will also help them develop analytical skills and good communication. They will be encouraged to give reasons and explanations for potential resolutions; in doing this, they will gain a foundation for making ethical judgments in their professional conduct.)
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ACNT 1391 - Special Topics in Accounting: Ethics for Accountants
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ACNT 1392: Special Topics in Accounting: Small Business Accounting
3.00 Credits
Houston Community College
A course on how to start and operate a small business. Topics include essential management skills and how to prepare a business plan and marketing strategies. Practical guidance is provided for selecting and maintaining a cost-effective accounting system, records retention, budgets and cash flow projections.
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ACNT 1491: Special Topics in Accounting: Technical Writing and Research for Accountants
4.00 Credits
Houston Community College
This course is intended to develop the necessary skills for effective accounting and tax research in the 21st Century. Professional accountants use online and electronic accounting, auditing and tax research tools. This class will use the "Research Institute of America" as its primary provider of tools to learn and execute professional research techniques, it includes the following databases: WGL Electronic Tax Payroll and Accounting Tax Library RIA Academic Advantage Essentials Library PPC FASB Reference Material on Checkpoint AICPA on CheckPoint PPC GASB Reference Material on Checkpoint The Research of America databases may be accessed from HCC’s library. Proper tax and accounting research requires critical thinking skills and the ability to produce professional results. Other databases and techniques will be discussed in the class as well as the Research of America database. This class will address the technical skills necessary for professional research and will address CPA Exam related research issues.
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ACNT 1491 - Special Topics in Accounting: Technical Writing and Research for Accountants
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ACNT 2303: Intermediate Accounting I
3.00 Credits
Houston Community College
Critical analysis of general accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. Covers the theoretical and practical basis for financial statements, present value applications, and the theory and practice of accounting for cash, receivables, inventories, liabilities, long-term investments, depreciable and depletable property, and intangible assets.
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ACNT 2304: Intermediate Accounting II
3.00 Credits
Houston Community College
Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements including comparative analysis and statement of cash flows. Topics also included are bonds, leases, pension plans, corporate paid-incapital, special purpose securities, retained earnings, tax allocation, inflation accounting, funds statement, and financial statement analysis.
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ACNT 2309: Cost Accounting
3.00 Credits
Houston Community College
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. Coverage also includes historical cost systems, work-in-process inventories, material and labor control, multiple products, budgeting, applying overhead, standard costs, direct costing, evaluating profit performance, and distribution costs.
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ACNT 2330: Government and Non-Profit Accounting
3.00 Credits
Houston Community College
Basic concepts and techniques of fund accounting, financial reporting for governmental and not-for-profit entities. Accounting cycle for funds and account groups and related financial statements.
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ACNT 2331: Internal Control and Auditing
3.00 Credits
Houston Community College
A study of internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants.
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