ACCT 221 Principles of Accounting II

ACCT 221 Principles of Accounting II Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of , employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.