ACCT 221 - Principles of Accounting II

Institution:

University of Maryland-Global Campus

Subject:

Description:

Prerequisite: ACCT 220. Continuation of the study of financial accounting (emphasizing accounting for liabilities, equity, and corporate forms of ownership), followed by an introduction to managerial accounting. Topics include responsibility accounting, budgets, cost control, and standard costing procedures and variances. Emphasis is on management reporting. Students may receive credit for only one of the following courses: ACCT 221, ACCT 301, BMGT 221, MGMT 301, or MGST 301.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umgc.edu

Phone Number:

(301) 985-7000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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