acc291 | undergraduate
Principles Of Accounting II
topic title goes here
- Differentiate among accounts payable, notes payable, and accrued expenses.
- Calculate depreciation and amortization expenses using various methods.
- Journalize the issuance of bonds, the periodic interest, and amortization of bond premiums and discounts.
Financial Statement Analysis
- Prepare a statement of cash flows using both direct and indirect methods.
- Apply ratio, vertical, and horizontal analyses to financial statements.
- Examine the effects of unethical behavior and the Sarbanes-Oxley Act on financial statements.
- Identify situations that might lead to unethical accounting practices.
Equity and Investments
- Differentiate types of stocks issued by corporations.
- Record treasury stock transactions.
- Calculate stocks, dividends, and stock splits.
- Prepare journal entries associated with the issuance of preferred and common stocks and the declaration and payment of dividends.
- Prepare journal entries to account for transactions related to accounts receivable and bad debt using both percentage of sales and the percentage of receivables methods.
- Compare tangible and intangible assets.
- Identify the journal entries associated with acquisition, disposal, and sales of plant assets.
- Distinguish between revenue and capital expenditures, and the entries associated with each.
- Describe the impact of International Financial Reporting Standards ([IFRS)] on US financial reporting.
Please ask about these special rates:
Teacher Rate: For some courses, special tuition rates are available for current, certified P-12 teachers and administrators. Please speak with an Enrollment Representative today for more details.
Military Rate: For some courses, special tuition rates are available for active duty military members and their spouses. Please speak with an Enrollment Representative today for more details.
The University of Phoenix reserves the right to modify courses.
While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Representative.
Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.