ACC 102 - Accounting Principles II

Class: 3 Credits: 3
This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis. Additional financial topics covered will include capital investment analysis, performance management and evaluation, decision analysis, and target costing.

Prerequisite(s): Take ACC 101 with a minimum grade of “C”.

Course Topics:

Partnerships
Common and Preferred Stock
Bonds and Amortization
Statement Of Cash Flow
Cost Of Goods Manufactured Schedule
Cost Of Productions Report
Predetermined Overhead Rates
Job Order Cost Sheet
Budgets
Cost Volume Profit Analysis
Variance Analysis
Financial Statement Analysis

Textbooks:
Textbook information can be found on the Book Inn Web site

Required Materials:

Computer and Internet Access
Publisher’s Access Code is required for online component

Grading System:
An overall grade of C or higher is required for transferability.

A 90 - 100
B 80 - 89
C 70 - 79
D 60 - 69
F 0 - 59

Student Learning Outcomes:

Evaluate accounting concepts for partnerships and common and preferred stock.
Demonstrate and identify the accounting procedures associated with bonds and investments.
Calculate and analyze financial statements.
Prepare a cost of goods manufactured schedule, cost of production report and a job order cost sheet.
Prepare and analyze the statement of cash flows.
Identify and perform basic procedures associated with budgeting.
Calculate variances for direct materials, direct labor and overhead.
Apply cost volume profit analysis techniques.

For SCC Online Courses:
If the course you are taking is online, please review the SCC Online Policies that include:

Required materials for all online courses
Mandatory Attendance Requirement
Proctored Exams

Face Covering Requirements:
All faculty, staff and students must wear a face mask/covering at all times (absent a medical condition) on all SCC campuses when safe social distancing measures are not possible or difficult to follow. For further details, refer to the Student Guidelines for Face Coverings and Social Distancing on the SCC Coronavirus COVID-19 Information page.

Standard SCC Course Policies:
Please review the Standard SCC Course Polices on the following topics:

Academic Integrity
Academic Misconduct
Add/Drop period
Appeals Process
Class Attendance
Classroom Behavior (traditional and online)
Classroom Conduct/Expectations
Lab Procedures (general SCC policy regarding this)
Online Confidentiality
Services For Students with Disabilities
Withdrawal Policy

Official Course Syllabus
2020-2021

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