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ACNT 2309: Cost Accounting
3.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACCT 2302 or ACCT 2402. 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. (3 Lec.)
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ACNT 2309 - Cost Accounting
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ACNT 2311: Managerial Accounting
3.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACCT 2302 or ACCT 2402. A study of practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, financial statement analysis, and income taxation. (3 Lec.)
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ACNT 2311 - Managerial Accounting
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ACNT 2330: Governmental and Not-for-Profit Accounting
3.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACCT 2302 or ACCT 2402 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. (3 Lec.)
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ACNT 2330 - Governmental and Not-for-Profit Accounting
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ACNT 2331: Internal Control and Auditing
3.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACNT 2303 or ACNT 2403. A study of internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants. (3 Lec.)
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ACNT 2331 - Internal Control and Auditing
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ACNT 2332: Accounting Information Systems
3.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACCT 2302 or ACCT 2402. A study of the role of accounting information systems and related subsystems including data collection, retrieval, manipulation, filtering, and sorting of data. (3 Lec.)
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ACNT 2332 - Accounting Information Systems
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ACNT 2333: Advanced Accounting
3.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACNT 2304 or ACNT 2404. Methods of measuring and communicating economic information, including consolidated statements, partnerships, real estate, foreign operations, and fund units. (3 Lec.)
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ACNT 2333 - Advanced Accounting
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ACNT 2380: Cooperative Education-Accounting
3.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACNT 1380 and instructor approval. Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 20 Ext.)
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ACNT 2380 - Cooperative Education-Accounting
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ACNT 2403: Intermediate Accounting I
4.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACCT 2301 or ACCT 2401. Critical analysis of generally accepted accounting principles, concepts and theory underlying the preparation of financial statements. Emphasis on current theory and practice. This course is cross-listed as ACNT 2303. The student may register for either ACNT 2303 or ACNT 2403, but may receive credit for only one of the two. (4 Lec.)
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ACNT 2403 - Intermediate Accounting I
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ACNT 2404: Intermediate Accounting II
4.00 Credits
Richland College
This is a WECM Course Number. Prerequisite: ACNT 2303 or ACNT 2403. Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements, including comparative analysis and statement of cash flows. This course is cross-listed as ACNT 2304. The student may register for either ACNT 2304 or ACNT 2404, but may receive credit for only one of the two. (4 Lec.)
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ACNT 2404 - Intermediate Accounting II
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ADFTG 2340: The student may register for either DFTG 2440 or DFTG 2340,but may receive credit for only one of the two
3.00 Credits
Richland College
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ADFTG 2340 - The student may register for either DFTG 2440 or DFTG 2340,but may receive credit for only one of the two
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