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Master Course Outline
ACCT& 202
Principles of Accounting II


Credits: 5
Clock Hours per Quarter: 50

AA Discipline:

Lecture Hours:50


Description
Develops the accounting principles employed by partnerships and corporations with a heavy emphasis on the partners' and stockholders' equities. Also covers the time value of money concepts, which are used extensively throughout accounting. Prerequisite: ACCT& 201. Formerly ACCT 202, Principles of Accounting II.

Intended Learning Outcomes
  • Analyze and record transactions involving non-current assets, including related depreciation, depletion, and amortization.
  • Analyze and record current and long-term liabilities.
  • Calculate and report the effect on equity of partner contributions, withdrawals, and dispositions.
  • Calculate and report the effect on equity of corporate sale of stock, repurchases, dividends, and other equity transactions.
  • Differentiate between various types of investments and record realized and unrealized gains and losses.
  • Report fixed assets, current and long-term liabilities, investments, and partners'/shareholders' equity on the financial statements, including required disclosures, in compliance with Generally Accepted Accounting Principles.
  • Create a statement of cash flows using a spreadsheet.

  • Course Topics
  • Nature of fixed assets
  • Accounting for depreciation
  • Corporations: organization, capital stock transactions and dividends
  • Present Value concepts and Bonds Payable
  • Measuring and reporting cash flows

  • Syllabi Listing See ALL Quarters
    Course
    Year Quarter
    Item
    Instructor  
    ACCT& 202
    Spring 2016
    0317
    Joe Cooke
    ACCT& 202
    Winter 2016
    6001
    Linda Lane
    ACCT& 202
    Winter 2016
    0307
    Francis Lyons
    ACCT& 202
    Winter 2016
    0308
    Joe Cooke
    ACCT& 202
    Winter 2016
    1831
    Joe Cooke


    Two Year Projected Schedule

    Year One* Year Two**
    Fall
    Winter
    Spring
    Summer
    Mini 
    Fall
    Winter
    Spring
    Summer
    Mini
    X
    X
    X
    X
     
    X
    X
    X
    X
     

    *If fall quarter starts on an odd year (2003, 2005, etc.), it's Year One.
    **
    If fall quarter starts on an even year (2002, 2004, etc.), it's Year Two.