ACCT 222 - Principles of Accounting II

Credits: 3

A continuation of ACCT 221. A study of the fundamental principles of financial and managerial accounting as they relate to today’s business environment. In continuing in the study of financial accounting, emphasis is placed on financial statement analysis and the statement of cash flows. Most of the course focuses on the fundamentals of managerial accounting for manufacturing and service concerns. The student will be introduced to the nature of managerial accounting and the manufacturing process, costing of products and services, planning and control using cost-volume-profit analysis, budgeting, and standard costing, and the use of managerial accounting in assessing profitability, performance, and decision making.
Prerequisite: ACCT 221
Offered: Spring, Spring S2 evening

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ACCT 222 - Principles of Accounting II