Nov 23, 2024  
2024-2025 Catalog 
  
2024-2025 Catalog
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ACNT 1304 - Introduction to Accounting II



A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment.

Learning Outcomes: Upon successful completion, students will be able to:

  • Define accounting terminology
  • Analyze and record business transactions for a merchandising operation in a manual and computerized environment
  • Calculate interest
  • Apply valuation methods for receivables and payables
  • Utilize various inventory and depreciation methods
  • Identify internal control procedures for inventory, receivables, and payables.

Credit Hour(s): 3

Lecture Hour(s): 32

Lab Hour(s): 32



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