Overview Objective Materials grading Exam ELI Policies and Procedures Contacting the Instructor Beginning the Course
ACC 212: Principles of Accounting II - 3 Credits
Professors: James S. Gale, Ray Cook

Overview

This course will continue to build upon the skills you have learned in Principles of Accounting I. It will explore the more complex areas of stockholder’s equity, accounting for Bonds, financial statement analysis, and introduce the area known as managerial accounting. The skills you learn from this course will serve as the foundation for numerous accounting and business courses that will follow. The accounting profession and those working in the business environment use the terms and accounting principles introduced in this course. You will be required to solve problems both manually and with the use of a microcomputer. 

Prerequisite: ACC 211


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Objectives

 

If you do well in this course, you will be able to:

  • Understand the methodologies used in accounting for the organization of a corporation.
  • Record stock dividends and cash dividends and distinguish between the two.
  • Understand the basic accounting for the issuance of corporate bonds.
  • Prepare basic financial statement analysis.
  • Allocate joint costs among user departments.
  • Understand the principles of cost-volume-profit analysis.
  • Understand the basics of master and flexible budgets.
  • Apply and understand accounting theory and techniques in order to pursue further study in accounting or to improve one's ability to manage personal finances.
  • Use a computerized accounting software to record transactions and prepare financial statements.
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Materials

 


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Grading
 

Your course grade will be determined by the unit assignments and 4 exams, according to the following points:

Assignment
Percentage of Grade
5 Unit Assignments
60%
4 Exams
40%

 

Grading Scale
A
90-100%
B
80-89%
C
70-79%
D
60-69%
F
Less than 60%

 

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Exams

 

There are 4 exams in this course.

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ELI Policies and Procedures

 
 
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Contacting the Instructor

 

We are here to help you succeed in this course. Occasionally questions or problems may arise. Here is how to contact us when they do:

E-mail :jgale@nvcc.edu,
Telephone :
(703) 845-6537

Email: raycook@nvcc.edu


You may also call us to schedule a meeting in person, either at ELI or my campus office.

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Beginning the Course

 


Last Updated: 12/10/2009