BA 112 Practical Accounting II
Continuing Practical Accounting I with explanation of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships.
Prerequisite
Prerequisite:
BA 111 Practical Accounting I with a C or better.
Offered
Offered Winter only
Notes
Career Technical Education (CTE) Course
Outcomes
Upon successful completion of this course, students will be able to:
A continuation of Practical I with the addition of being able to use special journals, accounting for a merchandising company. Accounting for bad debts, property, plant and equipment and their depreciation. How to apply different values to inventory by the use of different methods of inventory evaluation.