2014 - 2015 Combined Catalogs of the Colleges
Course Descriptions for ACNT 2371
ACNT 2371 (3 Credit Hours)
Offered at MVC
SEC Accounting and Auditing, Registration and Reporting
This is a Local Need Course.
Prerequisite: 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.)
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.