Aug 17, 2022  
2022-23 Catalog 
    
2022-23 Catalog
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ACCT& 202 - Principles of Accounting II

5 Credits
Continue with generally accepted accounting principles; analysis of assets, liabilities and equity; analysis of financial statements and statement of cash flows. Designed for business transfer students and any student interested in intermediate financial accounting skills.  

Pre-requisite(s) ACCT& 201 min 2.0
Course Note Previously ACCTG 202.
Fees

Quarters Typically Offered
Summer Evening
Fall Day, Evening
Winter Day, Evening, Online
Spring Day, Evening, Online

Designed to Serve Designed for business transfer students and any student interested in intermediate financial accounting skills.
Active Date 20200330T21:14:06

Grading Basis Decimal Grade
Class Limit 32
Contact Hours: Lecture 55
Total Contact Hours 55
Degree Distributions:
ProfTech Course Yes
Transferable Elective Yes
Course Outline
A.  Plant Assets and Intangibles
B.  Current Liabilities
C.  Long-term Liabilities
D.  Equity transactions
E.  Reporting and analyzing cash flows
F.  Analysis of financial statements

Student Learning Outcomes
Students will accurately record business transactions in accounting records using generally accepted accounting principles.

Students will accurately summarize recorded accounting transactions in a given financial statement or regulatory report based on industry standards.

Students will present accurate business data given a specific to a set of circumstances based on correct interpretation of data analytics.

Students will make concrete recommendations based on industry standards to correct variances between budgeted and actual financial results

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