Syllabus(2)

Syllabus(2) - eSyllabus St. Philip's College Course:...

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eSyllabus St. Philip's College ACCT2302 014 Spring 2012 Course: Section: Term: Business Information Solutions SATCHELL, WALLACE 2104862368 [email protected] Bowden Building - 226 Principles of Accounting II--Managerial 71468 3 0 Department: Instructor: Phone: Email: OfficeLocation: Course Title: CRN: Lec. Hrs. per wk: Lab. Hrs. per wk: Credit Hours: Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Course Description (e-catalog): ACCT 2301 Principles of Accounting I PREREQUISITES, CO-REQUISITES and OTHER REQUIREMENTS: Textbook: Accounting, by Horngren, Harrison, and Oliver. Prentice Hall/Pearson 9th Edition. TEXTBOOKS (including ISBN#) and REQUIRED MATERIALS/RECOMMENDED READING: Describe the nature of the corporation form of organization. List the two main sources of paid-in capital, including the various classes of stock. Journalize the entries for issuing stock and treasury stock transactions. Prepare a statement of stockholder’s equity. Describe the characteristics of bonds. Compute the present day value of bonds payable. Describe bond sinking funds. Prepare a statement of cash flows. Compute different ratios relating to financial statement data. Compute breakeven analysis. Prepare financial budgets. Compute variances from actual costs and standard costs. Prepare differential analysis on decision making situations. COURSE CONTENT: 1. Describe the nature of the corporate form of business. 2. List the two main sources of paid-in capital, including the various classes of stock. 3. Journalize the entries for issuing common and preferred stock. 4. Account for stock dividends, stock splits and treasury stock. 5. Prepare a corporate income statement and statement of stockholders' equity. 6. Identify and contrast the major characteristics of bonds. 7. Account for the issuance, interest expense and discount and premium amortization of STUDENT LEARNING OUTCOMES / PERFORMANCE OBJECTIVES: 2/22/2012 Page 1 of 5
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St. Philip's College ACCT2302 014 Spring 2012 Course: Section: Term: bonds. 8. Account for the retirement of bonds and the conversion of bonds into stock. 9. Prepare a statement of cash flows. 10. Apply vertical, horizontal, and ratio analysis to financial statements in evaluation and decision making. 11. Distinguish between financial and managerial accounting. 12. Distinguish between direct and indirect costs, period and product costs. 13. Distinguish between job-order and process costing.
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This note was uploaded on 02/22/2012 for the course ACCT 167 taught by Professor Leung during the Spring '11 term at Mt. SAC.

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Syllabus(2) - eSyllabus St. Philip's College Course:...

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