ACNT 2375 (3 Credit Hours)
Offered at MVC
This is a Local Need Course.
Prerequisite Recommended: ACNT 1373 and ACNT 2335 or ACNT 1374.
Course Description: The objective of this course is to provide a framework for business valuation using financial accounting information. To attain the objective, the course will rely on ‘fundamental analysis’, which implies the use of financial reports and other relevant information to produce pro-forma financial statements and then use them to estimate a value for the business. Topics include advanced issues in accounting, earnings quality, performance measurement, cash flows and accounting-based valuation and trading strategies. 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.)