ACCB 131 Principles of Bookkeeping II*
This course is a continuation of ACCB 130: Principles of Bookkeeping I. This course covers accounting for partnerships and corporations, analysis of financial statements, cash flow, departmental accounting, and manufacturing accounting.
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
Credit Hours Narrative
3 Credits
Semester Contact Hours Lecture
45
Semester Contact Hours Lab
0
Semester Contact Hours Clinical
0
Prerequisite Narrative
ACCB 130
III. Catalog Course Description
This course is a continuation of ACCB 130: Principles of Bookkeeping I. This course covers accounting for partnerships and corporations, analysis of financial statements, cash flow, departmental accounting, and manufacturing accounting.
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 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)
VI. Delivery Methodologies
Specific Course Activity Assignment or Assessment Requirements
Chapter homework associated with each Chapters 18-22 Chapter tests as needed Final Exam-Comprehensive 1. 2.