The Accounting department at TVCC offers university and workforce Associate degrees. Students that plan to seek a bachelor's degree at a senior college or university may enroll in an Associate of Liberal Arts with an Accounting major. Students that plan to seek employment may enroll in the Associate of Applied Science degree program or the Certificate of Completion program.
According to the most recent U. S. Department of Labor's Occupational Outlook Handbook, employment of accountants and auditors is expected to grow 16 percent from 2010 to 2020. The following video provides additional information on Accounting careers in the State of Texas. This video was produced by the Texas Genuine project whose Web site provides information on workforce careers.
ACCT 2401. Principles of Financial Accounting. (4-3-3)
Prerequisite: MATH 1314 College Algebra
This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine Lab fee.
ACCT 2402. Principles of Managerial Accounting. (4-3-3)
Prerequisite: Accounting 2401
This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation. Lab fee.
ACNT 1303. Introduction to Accounting I. (3-3-0)
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll.
ACNT 1304. Introduction to Accounting II. (3-3-0)
A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment.
ACNT 1311. Introduction to Computerized Accounting. (3-3-0)
Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package.
Use of the computer to develop and maintain accounting records and to process common business applications for managerial decision-making.
ACNT 1329. Payroll & Business Tax Accounting. (3-3-0)
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Develop personnel and payroll records that provide the information required under current laws and process payroll data and tax data and prepare reports.
A study of accounting information systems and related subsystems, including data collection, security, retrieval, manipulation, filtering and sorting of data.
ACNT 2382. Cooperative Education-Accounting Technology/Technician and Bookkeeping. (3-1-20)
Prerequisite: Sophomore Standing; Approval of Division Chairperson (Must currently hold a job in the accounting field to received credit, if not another accounting course must be taken.)
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. Lab fee.
The BAAS transfer options provide opportunities for students who complete an AAS with TVCC to continue their education at a partnering university. By enrolling and completing online courses with the partnering university, TVCC’s AAS students are able to earn a bachelor of applied arts and sciences (BAAS) degree that often is necessary for advancement into managerial and executive positions.