Catalog Course Search Details

 Department:    ACCT&

 Course #:    202

 Credits:    5

 Variable:     No

 IUs:    5

 CIP:    520301

 EPC:    n/a

 REV:    2021

 Course Description  

Continuation of ACCT& 201. Business organizations, financing, cash flow analysis and financial statement analysis are presented. Required for business majors transferring to 4 year business programs.

 Prerequisite  

Prerequisite: ACCT& 201 with a "C" or higher.

Contact Hours (based on 11 week quarter)

Lecture: 55

Lab: 0

Other: 0

Systems: 0

Clinical: 0

Intent: Distribution Requirement(s) Status:  

Academic Required for ATA degree, Elective  

Equivalencies At Other Institutions

Learning Outcomes

After completing this course, the student will be able to:

1. Analyze and record financial transactions and prepare financial statements for corporations.
2. Analyze financial statements for corporations.

General Education Learning Values & Outcomes

Revised August 2008 and affects outlines for 2008 year 1 and later.

Course Contents

1. Accounting concepts and principals
2. Plant assets and intangible assests
3. Payroll, notes payable and other current liabilities
4. Corporations: Organization and equity rights
5. Stockholders' equity, earnings and dividends
6. Long-term liabilities and investments in bonds
7. Investments in stocks; consolidated statements; International operations
8. Statement of cash flows
9. Financial statement analysis and annual reports
10. Decision-making cases
11. Ethics cases