Introduction to Accounting 2 - 3
A continuation of an introduction to modern financial accounting theory and practice. Analysis of financial transactions peculiar to the partnership and corporate forms of business ownership. Accounting methods and procedures including valuation of inventory, accounts receivable, notes payable, notes receivable and drafts, depreciation, depletion and amortization, capital stock transactions, bonds and other long-term liabilities, worksheets and payroll. Prerequisite: BSAD B53a. Hours: 54 lect. Offered: S. CCS: Occupational Education. Not Transferable: Associate Degree only. Note: Formerly ACCT B53b.