ACNT 2336 - Financial Statement Analysis

Credit Hours: 3
Contact Hours - Lecture: 3
Financial statement analysis from a decision-maker’s perspective. This course may also be offered for qualifying education credit for CPA examinations by Texas community colleges that meet Texas State Board of Public Accountancy standards.This course is for students who possess a Bachelor’s degree and is part of the Accounting Advanced Technical Certificate (ATC). Licensing/Certification Agency: State Board of Public Accountancy.
Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4) Completion of ACNT 2303 or ACNT 1371, department approval required.
Student Learning Outcomes
1 - Identify the objectives of financial statement. 2 - Examine the accounting principles used in compiling financial statements. 3 - Describe the qualitative characteristics of financial statements. 4 - Analyze financial statements including analysis of accounts, variance, trends, and ratios.