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ACCT 2401: Principles of Accounting
3.00 Credits
Coastal Bend College
Emphasis on fi nancial accounting for sole proprietorship, partnerships, and corporations; transaction analysis; fi nancial statements; and equity accounting.
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ACCT 2402: Principles of Accounting
3.00 Credits
Coastal Bend College
Prerequisite: ACCT 2401 Emphasis on managerial accounting including analysis of statements, costs, and cost controls; budgeting; funds and cash fl ow; and income tax considerations.
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ACNT 1303: Introduction to Accounting I
2.00 - 4.00 Credits
Coastal Bend 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 fi nancial statements, bank reconciliations, and payroll.
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ACNT 1303 - Introduction to Accounting I
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ACNT 1311: Introduction to Computerized Accounting
2.00 - 4.00 Credits
Coastal Bend College
Prerequisite: ACNT 1303 or ACCT 2401 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.
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ACNT 1313: Computerized Accounting Applications
2.00 - 4.00 Credits
Coastal Bend College
Prerequisite: ACNT 1311, ACCT 2401, ITSW 2334
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ACNT 1329: Payroll and Business Tax Accounting
2.00 Credits
Coastal Bend College
Prerequisite: ACNT 1303 or ACCT 2401 A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.
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ACNT 1331: Federal Income Tax:Individual
2.00 - 4.00 Credits
Coastal Bend College
A study of the laws currently implemented by the IRS, providing a working knowledge of preparing taxes for the individual.
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ACNT 2302: Accounting Capstone
2.00 - 4.00 Credits
Coastal Bend College
A learning experience that allows students to apply broad knowledge of the accounting profession through discipline-specifi c projects involving the integration of individuals and teams performing activities to simulate workplace situations.
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ACNT 2330: Governmental and Not-for-Profi t Accounting
2.00 Credits
Coastal Bend College
Basic concepts and techniques of fund accounting, fi nancial reporting for governmental and not-for-profi t entities. Accounting cycle for funds and account groups and related fi nancial statements.
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ACNT 2331: Internal Control and Auditing
0.00 - 3.00 Credits
Coastal Bend College
A study of the internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants.
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