ACCB 131 Principles of Bookkeeping II*
This course is a continuation of ACCB 130 Principles of Bookkeeping I. This course covers: Corporations-Organizations and Stock; Corporations-Stock Values, Dividends, Treasury Stocks, and Retained Earnings; Corporations and Bonds Payable; Statement of Cash Flows; and Analyzing Financial Statements.
General Education Competency
[GE Core type]
ACCB 131Principles of Bookkeeping II*
Please note: This is not a course syllabus. A course syllabus is unique to a particular section of a course by instructor. This curriculum guide provides general information about a course.
I. General Information
II. Course Specification
Course Type
Program Requirement
General Education Competency
[GE Core type]
Semester Contact Hours Lecture
48
Semester Contact Hours Lab
0
Semester Contact Hours Clinical
0
Grading Method
Letter grade
III. Catalog Course Description
This course is a continuation of ACCB 130 Principles of Bookkeeping I. This course covers: Corporations-Organizations and Stock; Corporations-Stock Values, Dividends, Treasury Stocks, and Retained Earnings; Corporations and Bonds Payable; Statement of Cash Flows; and Analyzing Financial Statements.
IV. Student Learning Outcomes
Upon completion of this course, a student will be able to:
- Understand advantages and disadvantages of the corporate structure and explain retained earnings and stockholders’ equity accounts and be able to journalize stock and dividend transactions.
- Demonstrate how to calculate redemption, market, and book values; properly calculate and journalize dividends and treasury stock transactions; and prepare a statement of retained earnings.
- Demonstrate how to properly account for bond transactions including the issuances and interest payments; and understand the straight line and interest method of amortizing bonds.
- Demonstratehow to prepare a statement of cash flows using both the indirect method and the direct method.
- Understand how to analyze financial statements using financial ratios and be able to prepare a horizontal and vertical analysis of financial statements.
V. Topical Outline (Course Content)
Corporations: Organizations and Stock
Corporations: Stock Values, Dividends, Treasury Stocks, and Retained Earnings
Corporations and Bonds Payable
Statement of Cash Flows
Analyzing Financial Statements
VI. Delivery Methodologies
Required Assignments
Chapter homework associated with each Chapters 18-22
Required Exams
Chapter tests as needed
Final Exam-Comprehensive
Required Text
College Accounting: A Practical Approach Slater 13th Edition MyAccountingLab
Specific Course Activity Assignment or Assessment Requirements
Chapter homework associated with each Chapters 18-22
Chapter tests as needed
Final Exam-Comprehensive
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