ACCT A102 — Principles of Financial Accounting II 3 Credits
Introduces the second semester of financial accounting with an emphasis on procedures for recording, analyzing, and summarizing accounting transactions dealing with long-term assets, current and long-term liabilities, as well as stockholder and partnership equity transactions and the statement of cash flows. Explained from the perspective of the accountant/bookkeeper who is responsible for recording accounting transactions. Special Note: ACCT A101 and ACCT A102 will satisfy requirement for ACCT A201 . AAS Accounting majors must take ACCT A101 and ACCT A102 .