Course Descriptions for ACNT 2375
ACNT 2375 (3 Credit Hours)
Offered at MVC
Accounting Research and Analysis Business Valuation
This is a Local Need Course.
Prerequisite: ACNT 1331, ACNT 1347, ACNT 2303, ACNT 2304, ACNT 2331 and ACNT 2333. ACNT 1373 and ACNT 2335 or ACNT 1374.
Course Description: This course is designed to give accounting majors exposure to and appreciation of various types of research that are undertaken by accounting and auditing professionals, including CPA's, tax professionals, financial analysts and academics. Accounting research will be studied as it relates to financial accounting standards, auditing, governmental accounting and gaining understanding of a business and industry, tax research, and academic research. Students will gain experience working with professional accounting and tax research databases as well as other databases that are useful for accounting research. 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.)
This Course Description includes updates that were added after it was originally published on May 28, 2013. (Original) | (Current)
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.
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.