MVC CPA Courses

PLEASE NOTE: The following courses will only count toward CPA exam eligibility IF and ONLY IF they are taken AFTER earning a bachelors degree.

The following MVC courses are TSBPA Approved Upper Division Accounting Courses:

(2 hrs) ACNT 1277 – Taxation Procedures for Individuals (Principles of Federal Income Tax @ UTA, Fundamentals of Taxation @ UTD)

(2 hrs) ACNT 1278 – Taxation Procedures for C Corps & S Corps

(2 hrs) ACNT 1279 – Taxation Procedures for Estates, Trusts & Partnerships

(3 hrs) ACNT 1373 – Financial Accounting Reporting Standards I (Financial Accounting I @ UTA, Intermediate Financial Accounting I @ UTD)

(3 hrs) ACNT 1374 – Financial Accounting Reporting Standards II (Financial Accounting II @ UTA, Intermediate Financial Accounting II @ UTD)

(3 hrs) ACNT 1375 – Forensic Accounting

(3 hrs) ACNT 1393 – Tax Research (also satisfies research requirement)

(3 hrs) ACNT 2330 – Government & Not-For-Profit Accounting

(3 hrs) ACNT 2332 – Accounting Information Systems

(3 hrs) ACNT 2336 – Financial Statement Analysis

(3 hrs) ACNT 2378 – Auditing

30 hours total

The following courses are TSBPA Upper Division Accounting Courses but are no longer offered:​

ACNT 2331 - Internal Control and Auditing

ACNT 2339 - Advanced Auditing

ACNT 2343 - Accounting Theory


TSBPA Approved Business Communications Course: ACNT 2345 Technical Writing for Accountants (NOT upper division accounting)

TSBPA Approved Ethics Course: ACNT 1335 – Accounting Ethics (NOT upper division accounting)

TSBPA Approved Research Course: ACNT 1393 – Tax Research (also counts as an upper division accounting course)


The following MVC courses are TSBPA Approved Business Courses:

  • BMGT 1327 – Principles of Management (management course)

  • HRPO 2301 – Human Resources Management (management course)

  • ECON 2301 – Principles of Macroeconomics (economics course)

  • ECON 2302 – Principles of Microeconomics (economics course)

  • MRKG 1311 – Principles of Marketing (marketing course)

  • BUSI 1307 – Personal Finance (finance course)

  • MATH 1342 – Elementary Statistical Methods (statistics course)

  • ACNT 2345 – Technical Writing for Accountants (business communications course)

Face-to-Face vs. Online Courses

The TSBPA requires that a minimum of 15 hours of the required 30 hours of upper division accounting courses be taken in a face-to-face format. To comply with this requirement MVC offers the following courses in a face-to-face format (most other courses are taught in an online format):


(2 hrs) ACNT 1277 – Tax I (Individuals)

(2 hrs) ACNT 1278 – Tax II (Corporations)

(2 hrs) ACNT 1279 – Tax III (Estates & Trusts)

(3 hrs) ACNT 1373 – Financial Accounting Rep Std I (equivalent to Intermediate Financial Accounting I)

(3 hrs) ACNT 1374 – Financial Accounting Rep Std II (equivalent to Intermediate Financial Accounting II)

(3 hrs) ACNT 2378 Auditing

15 hours total

If you do not have 15 hours of face-to-face courses and you previously completed any of the above listed face-to-face classes, but in an online format, you would have to repeat any or all of the above courses needed to get to 15 hours of face-to-face courses. The TSBPA does not give credit for taking the same course twice so you would only receive credit for taking the course face-to-face at MVC and not the prior online version of the course.

Which courses do I take first?

If you have not completed any upper division accounting courses start with ACNT 1373 in your first semester, take ACNT 1374 in your second semester and then ACNT 2378 in your third semester. Tax courses ACNT 1277, 1278 & 1279 can be taken in any semester. It is recommended that ACNT 1278 & 1279 be taken in the same semester as they use the same textbook which changes every Fall Semester. ACNT 1335, ACNT 1375, ACNT 2332 and ACNT 2345 can be taken in earlier semesters and ACNT 1393, ACNT 2330 and ACNT 2336 should be taken in later semesters. 


DO NOT take a class at MVC that is the same or similar to one that you took as part of your bachelor or masters degrees as the TSBPA will not give you credit for courses that are repeated. Many schools offer a course called Intermediate Financial Accounting I, Intermediate Accounting I or Financial Accounting I and that would be the same as ACNT 1373 Financial Accounting Rep Std I at MVC. If you took just one tax course as part of an accounting degree (i.e. Principles of Federal Income Tax, Fundamentals of Taxation, etc. or any tax course with the word "Individual" in the title) it will most likely be considered the same as ACNT 1277 at MVC.

I need more courses to get to 150 hours 

If you have completed 30 hours of upper division accounting courses, 24 hours of business courses and you have taken an approved business communications course and ethics course but do not have 150 total hours then you will have limited options at MVC. We do not offer courses for the sole purpose of getting you to 150 hours. However, you can take any of our TSBPA approved upper division accounting courses or TSBPA business courses so long as they are not the same or similar to courses that you have already completed. If you have completed all course options at MVC but still need additional courses to get to 150 hours you would have to complete those courses at a different school.

Can I take TSBPA approved accounting or business courses at another DCCCD campus such as Brookhaven?

No. None of the accounting courses offered at other DCCCD campuses have been approved by the TSBPA. Most of the non-accounting business courses at other DCCCD campuses have also not been approved by the TSBPA with the exception of Principles of Macro Economics, Principles of Micro Economics and statistics courses. Those exceptions can be taken at any community college or university.

Can I take TSBPA approved accounting or business courses at MVC while I'm still completing my bachelors degree?

No. The TSBPA will not give you credit for any upper division accounting courses taken at MVC if taken before you have completed a bachelor's degree. The same rule applies to the non-accounting business courses with the exception of Principles of Macro Economics, Principles of Micro Economics and statistics courses. Those exceptions can be taken at any community college or university, either before OR after you have completed your bachelors degree.