2013 - 2014 Combined Catalogs of the Colleges

Course Descriptions for ACNT 2374


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These Course Descriptions display the changes made after the original publication on May 28, 2013.
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ACNT 2374 (3 Credit Hours)
Offered at MVC

Accounting Theory Fund Accounting Measurement and Reporting
This is a Local Need Course.
Prerequisite: ACNT 2304. ACNT 1373.
Course Description: An examination and analysis of Generally Accepted Accounting Principles (GAAP). The course reviews Financial Accounting Standards (FAS) in detail and includes a critical review of the research that is at the theoretical foundations of GAAP. The course involves ethic discussions, various SEC requirements and requirements arising from the Sarbanes-Oxley law, as well as in-depth discussion of the recent private sector accounting developments. In addition, the process by which the Financial Accounting Standards Board promulgates new FAS will also be analyzed An introduction to the accounting principles and reporting practices of government organizations on the state and local level. Topics include the fund and governmental financial reporting model, government financial wide statement reporting, the preparation of fund and government-wide financial statements, footnote disclosures and management discussion and analysis. 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 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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