Accounting

Accounting 2008-2009

   


Degree(s) Available:

Certificate(s):

The accounting associate of applied science degree is designed to prepare students for occupations in the accounting profession. Job responsibilities depend on the area of specialization: public accounting, managerial accounting, or governmental accounting. Accountants help individuals and businesses manage their money by setting up and maintaining accounting systems, preparing budgets, studying company operations, performing audits, and preparing government forms. They help management plan and control company activities.

Accounting graduates have a wide variety of job opportunities available to them in industry, in governmental agencies, or in the public accounting sector. Beginning accountants usually start as ledger accountants, internal auditors, or as trainees for technical accounting positions.

The associate of applied science degree is awarded for successful completion of 62 credit hours as outlined. Students desiring a less comprehensive program should consider one of the accounting certificate programs also listed below.

Accounting Advanced Technical Certificate-CPA Exam Preparation: The Texas State Board of Public Accountancy (TSBPA) awarded Lone Star College System (LSCS) the designation to offer "Qualifying Educational Credit for the CPA Examination." Eleven of the LSCS accounting courses meet the TSBPA’S definition of upper-division accounting courses required to take the CPA exam. This designation allows individuals who have already earned a baccalaureate or higher degree from a recognized educational institution to gain the thirty (30) advanced accounting hours required to qualify for the CPA exam. The individual should be enrolled in the Accounting Advanced Technical Certificate-CPA Exam Preparation and take no less than 24 semester hours of accounting from LSCS toward meeting the 30 semester hours. Contact the accounting department at LSC-CyFair, Montgomery or Tomball for specific information, advising, and recommended sequencing of courses.

The general education core courses and several individual accounting courses will transfer to a variety of universities. Contact the counselor or adviser at any college for specific information and to obtain the recommended sequencing of courses.


ACCOUNTING
Associate of applied science degree
(degree offered at LSC-CyFair, Montgomery , North Harris, and Tomball)
FIRST YEAR
First Semester
CourseNumberTitleCredit
ACCT 2401Principles of Accounting I4
ACNT1331Federal Income Tax: Individual3
HRPO1311Human Relations OR3
PSYC 2301General Psychology 
ITSC1401Introduction to Computers4
KINE Physical Activity1
SEMESTER TOTAL15
Second Semester
CourseNumberTitleCredit
ACCT2402Principles of Accounting II4
ACNT1347Federal Income Tax for Partnerships & Corp.3
BMGT1303Principles of Management3
BUSI2301Business Law I3
ENGL1301Composition & Rhetoric I3
SEMESTER TOTAL16
SECOND YEAR
First Semester
CourseNumberTitleCredit
ACNT2303Intermediate Accounting I3
ACNT2309Cost Accounting3
ECON2302Microeconomics OR3
 2301Macroeconomics 
MATH1314College Algebra3
SPCH1315Public Speaking OR3
 1321Business Speech 
SEMESTER TOTAL15
Second Semester
CourseNumberTitleCredit
ACNT2304Intermediate Accounting II3
ACNT22331Internal Control & Auditing3
Elective3 Humanities/Fine Arts3
Elective1 Department Approved3-4
Elective Outside Area of Specialization3
SEMESTER TOTAL15-16
TOTAL Credit Hours for Accounting AAS Degree61-62
1 Electives to be selected from ACNT 1193, 1340, 1391, 1393, 2330, 2332, 2333, 2380, 2381; HRPO 2301; BMGT 1331; BUSI 1307, 2304; ITSW 1404, 1407. Other electives may be chosen with Accounting department approval.
2 Capstone course
3 Select course to meet multicultural requirement

 

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ACCOUNTING CERTIFICATE
(certificate offered at LSC-CyFair, Montgomery, North Harris, and Tomball)
FIRST YEAR
First Semester
CourseNumberTitleCredit
ACCT2401Principles of Accounting I4
ACNT1331Federal Income Tax: Individual3
ITSC1401Introduction to Computers4
SEMESTER TOTAL11
Second Semester
CourseNumberTitleCredit
ACCT2402Principles of Accounting II4
ACNT2303Intermediate Accounting I3
Elective1 Department Approved1-4
SEMESTER TOTAL8-11
Third Semester
CourseNumberTitleCredit
ACNT2304Intermediate Accounting II3
ACNT2309Cost Accounting3
ACNT22331Internal Control & Auditing3
SEMESTER TOTAL9
TOTAL Credit Hours for Accounting Certificate
28-31
 
1 Electives to be selected from ACNT 1193, 1340, 1347, 1391, 1393, 2330, 2332, 2333, 2380, 2381; BUSI 1301, 2301, 2304; ITSW 1404, 1407. Other electives may be chosen with Accounting department approval.
2 Capstone course

 

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PROFESSIONAL BOOKKEEPER CERTIFICATE
(offered at LSC-CyFair, Kingwood, North Harris, Montgomery, and Tomball)
FIRST YEAR
First Semester
CourseNumberTitleCredit
ITSC1401Introduction to Computers4
ACNT1303Introduction to Accounting I3
BUSI1301Business Principles3
SEMESTER TOTAL10
Second Semester
CourseNumberTitleCredit
ACCT2401Principles of Accounting I4
ACNT1311Intro. to Computerized Accounting3
ITSW1404Introduction to Spreadsheets4
SEMESTER TOTAL11
Third Semester
CourseNumberTitleCredit
ACNT11382Cooperative Education - Accounting Technician3
SEMESTER TOTAL3
TOTAL Credit Hours for
Professional Bookkeeper Certificate
24
1 Capstone Course

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ACCOUNTING ADVANCED TECHNICAL CERTIFICATE CPA EXAM PREPARATION 

(certificate offered at LSC-CyFair, Montgomery, and Tomball)

Prerequisite: Bachelor's degree that includes the equivalent of ACCT 2401, ACCT 2402, ECON 2301 and ECON 2302.  If these courses are not included in the bachelor's degree, they must be completed in order to be admitted to the certificate program.

FIRST YEAR
First Semester
CourseNumberTitleCredit
ACNT2303Intermediate Accounting I3
Elective1 Business Elective 3
ACNT1331Federal Income Tax: Individual3
BUSI2301Business Law I3
SEMESTER TOTAL12
Second Semester
CourseNumberTitleCredit
ACNT2304Intermediate Accounting II3
ACNT1347Federal Income Tax for Partnerships & Corp.3
Elective1 Business Elective 3
Elective1 Business Elective 3
SEMESTER TOTAL12
SECOND YEAR
First Semester
CourseNumberTitleCredit
ACNT2309Cost Accounting3
ACNT2333Advanced Accounting 3
Elective2
Accounting Elective3
ACNT2330Government & Not-for-Profit Accounting 3
SEMESTER TOTAL12
Second Semester
CourseNumberTitleCredit
Elective2 Accounting Elective 3
ACNT3 2331Internal Control and Auditing 3
ACNT1340Accounting & Business Ethics 3
Elective1 Business Elective 3
SEMESTER TOTAL12
TOTAL Credit Hours for Accounting Advanced Technical Certificate48
1 Choose Business Electives from the following: BMGT 1303, BMGT 1331, HRPO 2307, MRKG 2348, MRKG 1311. Other electives may be chosen with Accounting Department Approval.
2 Choose Accounting Electives from the following: ACNT 1393, ACNT 2332, ACNT 1391.
3 Capstone course

 

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Lone Star College System
5000 Research Forest Drive
The Woodlands TX 77381-4356
Phone 832.813.6500