2013 - 2014 Combined Catalogs of the Colleges

Course Descriptions for ACNT 2370


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These Course Descriptions display the changes made after the original publication on May 28, 2013.
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ACNT 2370 (3 Credit Hours)
Offered at MVC

Financial Statement Analysis Accounting Control Systems
This is a Local Need Course.
Prerequisite: ACCT 2301 and ACCT 2302. ACNT 1372.
Course Description: Analysis of corporate financial reports from a decision-maker's perspective. Applications included credit analysis, equity valuation and financial distress, including the construction of financial statements, the meaning of accounts, ratios and other evaluation indices. The course is case-and-applications-oriented. In-depth study of methods used by managers for decision-making, budgeting and performance evaluation. Emphasizes cost accounting systems and procedures for data accumulation and cost control. Issues related to the design, control and implementation of accounting information systems. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.)

* Note: This Course Description includes updates that were added after it was originally published on May 28, 2013. (Original) | (Current)




Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.

WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four-year colleges and universities.


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