Courses

An introduction to the concepts, procedures, and ethical aspects of accounting and financial reporting as a basis for decision making. Financial accounting fundamentals including the accounting cycle, the elements of financial statements, and financial statement presentation are emphasized for service and merchandising organizations.

Examination of accounting as an information provider with emphasis on the use of information for managerial decision-making. Includes an introduction to cost behavior, budgeting, responsibility accounting cost control, and product costing.

A continuation of AC 291 with emphasis on the analysis and interpretation of accounting information, including cash flows. Coverage of financial accounting for manufacturing organizations, as well as basic managerial accounting decision making concepts consisting of cost- volume-profit analysis and budgetary control.

This course provides work experience with a college- approved employer in an area related to the student’s program of study. Emphasis is placed on integrating classroom learning with related work experience. Upon completion, students should be able to evaluate career selection, demonstrate employability skills, and satisfactorily perform work related competencies. This course will be taken near the end of the program after most of the accounting classes are completed.

This course provides work experience with a college- approved employer in an area related to the student's program of study. Emphasis is placed on integrating classroom learning with related work experience. Upon completion, students should be able to evaluate career selection, demonstrate employability skills, and satisfactorily perform work-related competencies.

This course introduces students to the process of making decisions using data-driven techniques. Specifically, this course emphasizes question formulation, hypothesis development, data analysis, model building, and model testing using business case studies.

Data has proliferated in business and managers and accountants need to understand the implications for decision-making and tap into the data to provide better insights into a firm/client/customer/supplier, etc. This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques.

Integration of ethical reasoning, objectivity, independence and other core values into the development of a professional accountant; critical analysis of the ethical lapses which have occurred in business and the accounting profession; exploring ways to integrate ethical behavior into professional life.

This course will serve as a general introduction to professional ethics in the accounting and business environments. This course may also be offered for qualifying education credit for CPA examination by Texas community colleges that meet Texas State Board of Accountancy standards.

An introductory look at the basic principles of accounting and finance for small businesses: financial statement preparation and analysis, time value of money, sources of capital, cost of capital, job order costing, cost- volume-profit analysis and budgeting.