Course Descriptions for ACNT 2375

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ACNT 2375 (3 Credit Hours)
This course is not currently offered by Richland College.
Offered at MVC

Business Valuation
This is a Local Need Course.
Prerequisite: 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.)

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.