Introductory Accounting II

ACCT1117

  • Requisites: Prerequisite: ACCT1115. (Enroll in ACCT1117 if ACCT1115 was completed prior to September 2019. Enroll in ACCT1116 if ACCT1115 was completed after September 2019.) This course is available to Open Studies students.
  • Course Equivalencies: ACCT1116, ACCT120, ACCT121, ACCT220, ACCT2260, JRSB117
  • Open Studies: Available
  • Credits: 3.00

This course introduces the student to the financial accounting concepts for current and non-current liabilities and shareholders’ equity (corporations). Analysis of financial statements provides a bridge to managerial accounting as one of the methods of performance measurement and evaluation. Students will be introduced to the budgeting process and explain the role budgeting plays in planning and control. Cost behavior, cost-volume-profit analysis, and segmented income statements will also be explored.

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