BASIC ACCOUNTING II

Catalog description

This course is a continuation of Basic Accounting I. Emphasis is on the accounting cycle, double-entry accounting, bad debts, merchandise inventory, fixed assets, depreciation, voucher system, departmental accounting, and manufacturing accounting in general associated with both service and merchandising businesses. Students will practice proper accounting procedures manually and/or on spreadsheet software. It is also helpful to those who want to upgrade business skills for improved employability. Pre-requisite: ACCPT-101 with a grade of 'C-' or higher.