Apr 18, 2024  
2015-2016 Catalog 
2015-2016 Catalog [ARCHIVED CATALOG]

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BA 2224 - Principles of Accounting II

These two courses in principles of accounting present accounting principles and practices at the basic level. Sole proprietorship, the accounting cycle, journals, internal control, receivables, inventories, vouchers, depreciation and financial statements are among the topics covered in the first part. To emphasize the role of accounting in decision making, a practice set is included in Accounting I. For Accounting II, corporations, partnerships, cost accounting, budgeting, statement analysis, fund flow analysis, and taxes are among the topics covered. Students review business financial statements and analyze reports. Ethics - the professional standards of conduct are emphasized in both courses. The importance of proper ethical conduct by all businessmen and women, in particular, accountants, makes the business system work. The introduction of International Accounting Standards is discussed.

Prerequisite(s): BA 2123 - Principles of Accounting I  is a prerequisite for Principles of Accounting II.

3 hours Lecture and Discussion each
3 credits

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