Counts towards fulfillment of core curriculum component area and is guaranteed to

transfer to a public university or college in Texas.

*TRAN (typically transfers to a university as an elective course)

*DEV (College-preparatory course, does not transfer, does not count towards a degree)

Must take the listed course(s) first or where indicated obtain instructor's permission

Lecture hours per week - Lab hours per week - Credit hours

Workforce Education Course:

Data as of: February 16, 2010 - 8:48 pm

Principles of Accounting I

A study of accounting concepts and their application in transaction analysis and financial statement preparation and asset and

equity accounting in proprietorships and corporations. Examination on accounting cycle for service and merchandising

enterprises. Emphasis in evaluating the value of financial information. Students will analyze annual financial statements and

provide written communication on the financial statements. Integration of Excel and the Internet in class. *TRAN; Lecture-3;

Lab-1; Credits-3.

Principles of Accounting II

A study of the fundamentals of managerial accounting. Emphasis on accounting for a manufacturing concern, budgeting,

planning, management decision making, and analysis of financial reports. Equity accounting, stocks and long-term corporate

debt, bonds, are also more closely examined. Annual report financial analysis with written report. Integration of Excel and the

Internet in class. Prerequisite: ACCT 2301 with a grade of C or better. *TRAN; Lecture-3; Lab-1; Credits-3.

Introduction to Accounting I

A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Students

understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payroll. Emphasis is

given on the evaluative quality of financial information as it relates to the accounting cycle and the business cycle. Students

analyzed annual financial statements and communicate the results of business operations. Excel in integrated into the course

work. *CTE; Lecture-3; Lab-0; Credits-3.

Workforce Education Course

Computerized Accounting Applications

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 spreadsheet and/or database package program.

Students will also fully design a financial system that defines controls, accounts, cost flow assumptions and report generation

for a business. The last part of the class embodies selected readings on technology ranging from the intensive use of

technology to a moderate approach to using technology. *CTE; Lecture-3; Lab-1; Credits-3.

Workforce Education Course

Basic instruction in the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of

preparing taxes for the individual. A brief introduction to the nature of corporate taxes is also included in the course. *CTE;

Lecture-3; Lab-0; Credits-3.

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. This course may be repeated if topics and learning outcomes vary. *CTE;

Lecture-1; Coop-20; Credits-3.

A study of budgeting and cost control systems including detailed study of manufacturing cost accounts and reports, jog order

costing, and process costing. Includes in-depth coverage of alternative costing methods such as activity-based and just-in-time

costing. Emphasis is given on the relationships of cost and their part in the decision making process of a business entity.

Integration of Excel and the Internet in class. *CTE; Lecture-3; Lab-1; Credits-3.

The student engages in various fields relating to the program developed by the college. Either on-campus or off-campus with

an employer, the student is mentored and supervised. Permission of Instructor is require for enrollment. *CTE; Lecture-0;

Internship-15; Credits-3.

A study of the financial problems encountered in managing family financial affairs. Topics include financial security for the

family, budgeting, use of credit, home ownership, financial tangles, and savings and investment planning. *CTE; Lecture-3;

Lab-0; Credits-3.