AC 412 - Accounting Theory II

Institution:

Cazenovia College (Closed 2023)

Subject:

Description:

The fundamentals of double-entry accounting for the sole proprietorship form of business enterprise are taught. The basic accounting cycle is covered, as well as the operation of various journals and ledgers, resulting in the creation of supporting schedules and financial statements required in the normal operation of a modern multicultural business environment. Emphasis is placed on sales, purchases, special journals, income statements, and analysis of merchandising. Accounting functions specifically for a retail enterprise are emphasized. Required prerequisites: AC 331 Principles of Accounting I, AC 332 Principles of Accounting II, and AC 411 Accounting Theory I.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cazenovia.edu

Phone Number:

(800) 654-3210

Regional Accreditation:

Middle States Association of Colleges and Schools

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.