AC 102 - Financial Accounting II

Institution:

Massachusetts Bay Community College

Subject:

Description:

Prerequisite: AC 101. This course forms the second half of a twopart course in financial accounting and reporting. It concentrates on measurement and reporting of major balance sheet accounts, which include cash, receivables, investments, plant and equipment, intangibles, current liabilities, long-term debt, contributed capital, and retained earnings. The student learns preparation of the statement of cash flows using the direct method. Further financial statement analysis refocuses on the purposes behind the preparation of financial reports. Lecture: 4 hours per week. 4 credits

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.massbay.edu

Phone Number:

(781) 239-3000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.