BUSINESS

165 ACCOUNTING II (B400)

Length of Course:  One year

Credit Granted:  One-half per semester

Prerequisite:  Accounting I

Offered To:  Juniors and Seniors

Accounting II is a skill level course that builds upon the foundation established in Accounting I.  This course is planned to help students to develop deeper knowledge of the principles of accounting with more emphasis being placed on financial statements and accounting records.  It is a study of previously learned principles as they apply to the more complicated types of business organizations: partnerships, corporations, branches, etc.  The students may become familiar with such specialized fields of accounting as cost accounting, tax accounting, payroll accounting, and others.  Skills are developed in the entry, retrieval, and statistical analysis of business data using computers for accounting business applications.  Accounting problems and/or simulations may be completed on the computer.  This course provides a technical background for college-bound students who plan a business curriculum, as well as those who wish vocational preparation.  In addition to technical skills, course content will reflect integration of academic and workplace skills.