ACCT& 202 - Principles of Accounting II5 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 Day, Online
Fall Day, Online
Winter Day, Evening, Online
Spring Day, Online
Designed to Serve Designed for business transfer students and any student interested in intermediate financial accounting skills.
Active Date 20240322T08:18:40
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. Internal control and cash
B. Plant Assets and Intangibles
C. Current Liabilities
D. Long-term Liabilities
E. Equity transactions
F. Reporting and analyzing cash flows
G. Analysis of financial statements
Student Learning Outcomes
Accurately record business transactions in accounting journals and ledgers using generally accepted accounting principles.
Accurately prepare an income statement, statement of stockholders’ equity, balance sheet and statement of cash flows.
Process business data based on the correct interpretation of data analytics given a specific scenario.
Use a computer application to solve problems, calculate amounts and record business transactions based on a set of circumstances.
Analyze the performance of an organization using financial statement ratios and analysis.
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