ACC 108 - Financial Accounting II

Institution:

The College of Westchester

Subject:

Description:

Students continuing on to Financial Accounting II will be focusing more on the topics in Corporate accounting such as: contributed capital, stock rights, convertible securities, retained earnings and earnings per share. The course will also focus on procedures for a merchandising business which includes: accounts receivables, notes and interest, types of inventory systems and inventory valuation, accounting for long-term assets and related depreciation methods. In addition, the course covers bond discounts and premiums, statement of cash flows, analysis of financial statements including comparative analysis and liquidity, profitability and leverage measurement. Prerequisite: ACC107

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cw.edu

Phone Number:

(914) 948-4442

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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