BA212 :  Principles of Accounting II

This is the second course in the basic accounting sequence designed to serve students who plan to pursue an associate degree in a business area and/or transfer to an undergraduate degree program in any area of business. This course emphasizes external financial reporting. Topics covered include long-term assets, current and long-term liabilities, stockholder's equity, the statement of cash flow, financial statement analysis, international accounting and inter-company investments.
Prerequisite: RD090, WR090 and MTH020, each with a grade of "C" or better, or placement above stated course levels; and BA211.
Credit Hours: 3
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