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    Jun 16, 2024  
Catalog 2023-2024 
    
Catalog 2023-2024 [ARCHIVED CATALOG]

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ACC-2020 - Principles of Accounting II* (3)

Prerequisite: ACC-2010  
In this course, students will further study contemporary accounting practices with emphasis on financial and managerial accounting.  The goal is to identify and analyze business transactions with regard to corporations, identify the interdependency of financial statements, employ managerial accounting techniques and communicate this information to users with different needs.   Topics include liabilities, equities, investments, cash flows, financial statement analysis,  job order costing, cost volume profit analysis and budgeting.

List Course Outcomes (consistent for all sections)
CO1 - Identify key components of corporate organization and record related business transactions.

CO2 - Record and report items relating to bonds payable, other long-term liabilities, and investments in stocks and bonds.

CO3 - Prepare a basic Statement of Cash Flows and explain its role in financial accounting.

CO4 - Perform financial statement analysis.

CO5 - Prepare managerial accounting statements to evaluate business decisions.

CO6 - Distinguish cost types to analyze cost behavior in a manufacturing company.

CO7 - Apply job order cost and process cost systems to trace costs through a manufacturing company.

CO8 - Prepare budgets in order to explain their role in the decision-making process within an organization.












































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