Syllabus - Syllabus for Principles of Accounting II(0602ACCT2216983(Left-click in this frame and then select File Print Frame to print this page

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Syllabus for Principles of Accounting II (0602ACCT2216983) (Left-click in this frame and then select File - Print Frame to print this page Course Description Prerequisite: ACCT 220. Continuation of the study of financial accounting (emphasizing accounting for liabilities, equity, and corporate forms of ownership), followed by an introduction to managerial accounting. Topics include responsibility accounting, budgets, cost control, and standard costing procedures and variances. Emphasis is on management reporting. Students may receive credit for only one of the following courses: ACCT 221, ACCT 301, BMGT 221, MGMT 301, or MGST 301. Prerequisite: ACCT 220. Continuation of the study of financial accounting (emphasizing accounting for liabilities, equity, and corporate forms of ownership), followed by an introduction to managerial accounting. Topics include responsibility accounting, budgets, cost control, and standard costing procedures and variances. Emphasis is on management reporting. Students may receive credit for only one of the following courses: ACCT 221, ACCT 301, BMGT 221, MGMT 301, or MGST 301. Course Introduction Course Introduction As a follow-on course, Accounting 221 continues examining the basic accounting concepts, standards, and practices from corporate and manufacturing perspectives. The course will explore capital and debt acquisitions; accounting for investments; cash flow analysis; job, process, and activity-based cost accounting; cost behavior analysis; budgeting; and standard costing. The course will give you a basic understanding of equity, long-term debt, financial statements, and cost behavior. The course will demonstrate the issuance and accounting of stocks and bonds, including accounting for dividends and interest expense. Topics will include identification of transactions involved in issuing preferred and common stock, cash and stock dividends, stock splits, and treasury stock. Also addressed will be the issuance of long-term liabilities (commonly known as bonds), which involves accounting for interest payment and amortization. There will be a brief overview of international accounting and the aspects of
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This note was uploaded on 09/20/2011 for the course ACCT 221 taught by Professor Prof during the Spring '10 term at Alabama State University.

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Syllabus - Syllabus for Principles of Accounting II(0602ACCT2216983(Left-click in this frame and then select File Print Frame to print this page

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