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ACC 102

Principles of Accounting II


ACC 101
ACC 102
ACC 138
ACC 201
ACC 202
ACC 204
ACC 205
ACC 209
ACC 210

ACC 102 Principles of Accounting II


This course continues the study of financial accounting and introduces managerial accounting. It focuses on the relationship between accounting principles and reporting and the many uses of accounting reports. Topics include accounting for partnerships and corporations, current and contingent liabilities, time-value of money, financial ratio analysis and trend analysis, and preparation of the Cash Flow Statement. Managerial accounting focuses on many topics in manufacturing cost accounting and budget analysis.


  • Prerequisite: ACC 101
  • Hours: 4
  • Credits: 4


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