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    May 14, 2024  
2023-2024 Academic Catalog 
    
2023-2024 Academic Catalog
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ACCT 2120 - Principles of Accounting II

4.0 Credit Hours
Application of theory and practice to partnership and corporations, manufacturing operations, cost determination, financial statement analysis and Federal tax considerations.  Students will learn how to prepare a Statement of Cash Flows and a differential analysis report for decision making.  Students will demonstrate an understanding of job cost and process-cost systems, variance analysis calculations, traditional costing and activity-based costing, and capital investment decisions. Students will recognize the role of critical thinking, leadership, and ethics in making effective business decisions.   

Prerequisite(s): ACCT 2110 (Minimum Grade: D)

Satisfies a Requirement: Business Concentration
When Offered: Spring
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