ACCB 131 Principles of Bookkeeping II*

This course is a continuation of ACCB 130 Principles of Bookkeeping I. This course covers: accounting for corporations, analysis of financial statements, cash flow, and departmental accounting. The student will be required to complete an accounting practice set. 

Credits

3 Credits

Semester Contact Hours Lecture

48

Semester Contact Hours Lab

0

Semester Contact Hours Clinical

0

Prerequisite

ACCB 130

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

Department

Business

II. Course Specification

Course Type

Program Requirement

Credit Hours Narrative

3 Credits

Semester Contact Hours Lecture

48

Semester Contact Hours Lab

0

Semester Contact Hours Clinical

0

Prerequisite Narrative

ACCB 130

Grading Method

Letter grade

Repeatable

N

III. Catalog Course Description

This course is a continuation of ACCB 130 Principles of Bookkeeping I. This course covers: accounting for corporations, analysis of financial statements, cash flow, and departmental accounting. The student will be required to complete an accounting practice set. 

IV. Student Learning Outcomes

Upon completion of this course, a student will be able to:

• Prepare a statement of cash flows.
• Recognize how financial statements are analyzed and know many common financial statement ratios.
• Understand and demonstrate proper accounting of corporate bonds.
• Understand corporate stock values, dividends, treasury stocks, and retained earnings and demonstrate the knowledge using the appropriate journal entries and completing the corporate financial statements.
• Understand the corporate organization and what corporate stock is.

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

Required Materials

Required Activities

Specific Course Activity Assignment or Assessment Requirements

Chapter homework associated with each Chapters 18-22 Chapter tests as needed Final Exam-Comprehensive 1. 2.