Jun 02, 2026  
2026-2027 Undergraduate Catalog 
    
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2026-2027 Undergraduate Catalog

ACCT 2102 - Principles of Accounting II

The Principles of Accounting II course introduces Managerial Accounting and emphasizes how accounting is used by manufacturing and service businesses.  Students perform managerial analysis of financial statements to understand business results. Cost accounting, profitability analysis, budgeting, and differential analysis techniques are used to assist various internal business disciplines in making decisions.  Technology is used to perform analyses to evaluate quantitative data.

Prerequisite/Corequisite:
Prerequisite: ACCT 2101 with a grade of C or higher

Hours:
3