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Business Administration A.A.S.
Course DescriptionPrinciples of Accounting II
This course covers the methods of accounting for corporate organization and operation including equity-related transactions, corporate income statement, and statement of cash flows. Financial statement analysis is also covered. Managerial accounting is also included and covers such topics as product costing, short-run decision making, budgeting, and CVP analysis. Prerequisite: ACCT 101 minimum grade of C 3 credits (3 lecture hours), fall or spring semester