ACNT 2374 (3 Credit Hours)
Offered at MVC
Fund Accounting Measurement and Reporting
This is a Local Need Course.
Prerequisite Recommended: ACNT 1373.
Course Description: 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.)