MASTER SYLLABUS

Course Number & title:         Accounting Principles II – 108

Department(s):                       Accounting/MIS

Credit hours:                          3 Semester Hours

Prerequisites:                         BUS 107 taken within the last four years

Fees and charges:                  None
 

Effective catalog date for this master syllabus:       2006/2007

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1.         Catalog description:

A continuation of the study of the terminology and principles and practices of accounting as they apply to the analysis, recording and summarization of business transactions and the preparation of financial statements.  The topics covered include partnership problems, corporation accounts, cash flow statement preparation, and analysis of financial statements.

2. Course content:

            1.         Accounting for plant assets and intangibles

            2.         Partnerships

            3.         Corporations:  Paid in capital and the balance sheet

            4.         Retained earnings, treasury stock, and the income statement

            5.         Long-term liabilities

            6.         Investments and international operations

            7.         The statement of cash flows

            8.         Financial statement analysis

3.         Student learning objectives:

            A.        Specialized Body of Knowledge:  Students will learn the specialized body of knowledge relating to the course content above.

            B.         Managerial Thinking Skills:  Students will be required to think logically and top apply accounting and business concepts to quantitative

                        problems and conceptual issues.

C.        Communication Skills:  Students will be required to apply business communication skills to accounting data.  Both quantitative, numerical

communication and written, verbal communication will be required.

            D.        Time Management:  Students will be required to adhere to schedules and deadlines.

            E.         Accountability:  Students are expected to attend all classes and prepare all assignments on time.  Responsibility for all course material belongs to

 the student.

4. Student assessment criteria:

            Assessment will include tests, quizzes, homework, class grade, communication assignments, and competency assessment.

5. Additional information (optional):

            Accounting  by Horngren/Harrison/Bamber, 6^th Edition, 2005.

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