Jan 28, 2026  
Official Catalog Winter 2026 
    
Official Catalog Winter 2026

ACCT205 - Accounting Principles II

Semester Credit Hour(s) 3
Accounting concepts, principles and practices from Accounting Principles I are applied to a merchandising business. This course includes specific inventory methods, receivables and payables, bad debt, and valuation of plant and equipment. An overview of basic partnership and corporate transactions is provided. Ethics is applied throughout the course.

Prerequisite(s): ACCT110