ACCT102C: Accounting II

Credits 3 Lab/Practicum/Clinical Hours 0 Lecture Hours 3
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A continuation of the fundamentals of accounting concepts and procedures, including the following topics: depreciation, payroll, notes payable, bonds, partnerships and corporations. A grade of C or higher must be achieved to continue with the next accounting course.


Students must pass all prerequisite courses with a grade of C or higher.
Learning Outcomes
  • Measure the cost of a business' property, plant and equipment and calculate depreciation using the three most commonly used methods.
  • Account for current liabilities and payrolls.
  • Classify and accurately report long-term liabilities and investments on the balance sheet.
  • Generate an accurate statement of cash flows.
  • Perform a horizontal, vertical, and ratio analysis of a business using their financial statements.