Richland College - Course Descriptions for ACNT 2374

2014 - 2015 Catalog
Course Descriptions for ACNT 2374

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ACNT 2374 (3 Credit Hours)
This course is not currently offered by Richland College.
Offered at MVC

Fund Accounting Measurement and Reporting
This is a Local Need Course.
Prerequisite: 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.)



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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Richland College is accredited by the Southern Association of Colleges and Schools Commission on Colleges to award associate degrees. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia 30033-4097 or call 404-679-4500 for questions about the accreditation of Richland College.

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