BA 2123,2224 - Principles of Accounting I and II

Institution:

Delaware Valley University

Subject:

Description:

These two courses in principles of accounting present accounting principles and practices at the basic level. Sole proprietorship, the accounting cycle, journals, internal control, receivables, inventories, vouchers, depreciation and financial statements are among the topics covered in the first part. To emphasis the role of accounting in decision making a practice set is included in Accounting I. For Accounting II, corporations, partnerships, cost accounting, budgeting, statement analysis, fund flow analysis, and taxes are among the topics covered. Students review business financial statements and analyze reports. Ethics - the professional standards of conduct are emphasized in both courses. The importance of proper ethical conduct by all businessmen and women, in particular accountants, makes the business system work. The introduction of International Accounting Standards is discussed. Prerequisite: Principles of Accounting I is a prerequisite for Principles of Accounting II. 3 hours Lecture and Discussion each - 3 credits each

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.delval.edu

Phone Number:

(215) 345-1500

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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