ACCT 2302 - Principles of Accounting II

Institution:

Lamar State College-Orange

Subject:

Description:

This course is a continuation of Accounting 2301 with an emphasis on managerial accounting, budgeting, and accounting for manufacturing organizations. It includes the development of cash flow statements, using both the direct and indirect methods, cost behavior and costvolume- profit analysis, contribution versus the absorption method of financial accounting, developing a capital and master budget for a manufacturing concern, flexible budgets and standards for control, departmental and activity-based accounting, overhead application and job-costing, and process-costing systems. Prerequisite: ACCT 2301. AC.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lsco.edu

Phone Number:

(409) 883-7750

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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