Prerequisite(s): ( BA111 ) or ( BA211 )

This is the second term of the accounting principles sequence. Introduces financial accounting theory, including accounting systems, management control, depreciation, merchandise inventory, evaluation, partnership and corporate accounting, capital stock, investments, statement of cash flow and financial statement analysis.The course continues emphasis on the the theoretical foundations of accounting and analytical skills needed by business and accounting students..

This course may be taken 1 time for credit.