ACCT102 - Principles of Accounting II
This course is a continuation of ACCT 101, with emphasis on applications of accounting principles to corporations. Topics will include accounting for the formation and operation of both types of business organizations, long-term liabilities, investments, cash flow, and financial statement analysis. Cost and Managerial Accounting principles are also introduced and include job costing, process costing, CVP, budget planning, standard costing, incremental analysis, and capital budgeting. Prerequisites: ACCT 101; prior completion of, or concurrent enrollment in, ENGL100 and RDNG116 if required by placement. 4 Cr. (4 Lec.) Fall and spring semesters.
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