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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
  • Explain the cost principle and how it relates to the purchase of long lived assets.
  • Compute the annual depreciation on long term assets.
  • Describe the corporate form of business organization.
  • Record the issuance of corporate stock both common and preferred.
  • Describe the sources of corporate capital.
  • Compute the value of corporate bonds and amortize the resulting premium or discount.
  • Construct and analyze the information on a Cash Flow Statement.

  • 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 2014
    0317
    Dan Biagi
    ACCT& 202
    Winter 2014
    6001
    Linda Lane
    ACCT& 202
    Winter 2014
    0308
    Dan Biagi
    ACCT& 202
    Winter 2014
    0307
    Francis Lyons
    ACCT& 202
    Winter 2014
    1825
    Francis Lyons


    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.