2021-2022 Undergraduate Bulletin 
    Sep 22, 2023  
2021-2022 Undergraduate Bulletin [Archived Bulletin]

ACCT 1320 - Accounting Principles II

Goals: To further students’ financial reporting knowledge with shareholders’ equity, investments and the Statement of Cash Flows.

Content: This is the second course in the Accounting Principles series and builds on knowledge gained in the first course. To reinforce the topics of financial accounting, students are given the opportunity to use their knowledge to perform financial statement analysis.  The course continues with managerial accounting which gives students the opportunity to learn the various methods used to cost out goods and services:  job order, process costing, variable costing and standard costing.  A focus on cost behavior, budgeting and internal decision making will give the student the opportunity to develop practical skills applicable to all business majors.

Prerequisite: ACCT 1310 (grade of C- or better)

Credits: 4