ACNT 2371 (3 Credit Hours)
Offered at MVC
SEC Accounting and Auditing, Registration and Reporting
This is a Local Need Course.
Prerequisite Recommended: ACNT 1374.
Course Description: Legal, institutional and economic implications of being a U.S. public company. An examination of the interrelationships between accounting and government with particular emphasis on the effects of SEC regulations on accounting practices and reporting. 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.)