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Course Criteria
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4.00 Credits
This is a Texas Common Course Number. 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 orAccounting 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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4.00 Credits
This is a Texas Common Course Number. 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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4.00 Credits
This is a Texas Common Course Number. Prerequisite: Accounting 2301 or Accounting 2401. 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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4.00 Credits
This is a Texas Common Course Number. Prerequisite: Accounting 2301 or Accounting 2401. 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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3.00 Credits
Search for CDEC 1313 classes
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3.00 Credits
This is a WECM Course Number. 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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3.00 Credits
This is a WECM Course Number. Prerequisite: ACNT 1303. 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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3.00 Credits
This is a WECM Course Number. Prerequisite: ACNT 2303 or ACNT 2403. 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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3.00 Credits
This is a WECM Course Number. Corequisite/Concurrent: Students must be concurrently enrolled or have successfully completed coursework in ACCT 2301, ACCT 2401, or ACNT 1303. 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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3.00 Credits
This is a WECM Course Number. Corequisite/Concurrent: Students must be concurrently enrolled or have successfully completed coursework in ACCT 2301, ACCT 2401, or 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. (2 Lec., 2 Lab.)
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