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    Adventist University of Health Sciences
  Sep 20, 2017
2017-2018 Academic Catalog

ACCT 221 - Principles of Accounting II (3)

Prerequisites: ACCT 220  
Corequisite: FNCE 321  
ACCT221 is the second part of the two-sequence introductory accounting course. The first part of the course, which completes the financial aspect of accounting introduced in ACCT 220 , covers the basics of the corporate form of business entity and accounting for: stock transactions; retained earnings and dividend distribution; long-term liabilities; statement of cash flows; and financial statement analysis. The second half of the course covers: the basics of managerial accounting; cost-volume-profit analysis; budgetary planning, control and responsibility accounting; standard cost variance analysis; incremental analysis; and basic capital budgeting techniques. (Fall, Spring, Summer)