Course

Course Summary
Credit Type:
Course
ACE ID:
ACPE-0088
Organization's ID:
ACC102
Location:
Online
Length:
This is a self-paced online course
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 3 Introduction to Accounting Ii
Description

Objective:

The course objective is to expand on what the student learns in Accounting I by focusing on the fundamentals of managerial accounting. Emphasis on accounting for manufacturing concerns, budgeting, planning, management decision making, and analysis of financial reports.

Learning Outcomes:

  • Understand how corporations are structured and formed with an emphasis on corporate characteristics
  • Understand managerial accounting
  • Understand stocks, bonds, notes, purchase investments, and analysis of financial statements
  • Understand statements of cash flow, budgets, and budget management

General Topics:

  • Accounting for corporations
  • Accounting for corporate bonds
  • Corporate investments
  • Corporate financial statement analysis
  • Statement of cash flows
  • Managerial accounting
  • Manufacturing accounting
  • Job order accounting
  • Process cost accounting
  • Cost allocation
  • Cost analysis
  • Master budgets
  • Flexible budgets and standard costs
  • Capital budgets
  • Managerial decisions
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Computer Based Training

Methods of Assessment:

  • Examinations
  • Quizzes

Minimum Passing Score:

70%
Supplemental Materials