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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

COPE TTS | Evaluated Learning Experience

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ACC 102 Principles of Accounting II

Course Category: 

Varies (self-study; self-paced).

Various; Distance Learning Format.

October 2022 - Present. 

Instructional delivery format: 
Online/distance learning
Learner Outcomes: 

Upon successful completion of the course, students will be able to: list four characteristics of plant assets; calculate depreciation using straight-line, units-of-production and double-declining methods; distinguish between capital and revenue expenditure and prepare entries for each; account for the issuance of common and preferred stock; account for cash and stock dividends; identify and record employee deductions; analyze effect of changing interest rates on value of bonds; amortize bond premiums and discounts; prepare a statement of cash flows; and compute various categories of financial ratios.


This course covers the concepts and practices relating to Depreciation, Payroll Accounting, Statement of Cash Flows, Bonds, Time Value of Money, GAAP versus Tax Accounting, Choice of Entities, Corporate Accounting, and Financial Statement Analysis.

Credit recommendation: 

In the associate/certificate degree category OR in the lower division baccalaureate/associate degree category, 3 semester hours in Principles of Accounting (3/23).