COPE TTS | Evaluated Learning Experience
ACC 102 Principles of Accounting II
Varies (self-study; self-paced).
October 2022 - Present.
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.
In the associate/certificate degree category OR in the lower division baccalaureate/associate degree category, 3 semester hours in Principles of Accounting (3/23).