BA 212 Principles of Accounting II
Continues the presentation of accounting fundamentals introduced in BA 211. Introduces statement of cash flows and financial statement analysis.
Prerequisite: BA 211.
Addendum: This is the second term of the traditional accounting principles sequence. The course emphasis continues to be on the application of generally acceptable accounting principles to the recording and reporting of financial information, the underlying theoretical foundations of accounting, and the analytical skills needed by business and accounting students.
An understanding of accounting is necessary to examine the performance and financial health of a business. For this reason, accounting is often referred to as the "language of business". This course is the ideal way for students to acquire a valuable skill as well as begin to develop an appreciation of the role of accounting in the evaluation and management of a business. Accordingly, it is recommended as a course both for students interested in business generally, and for those planning a career in accounting.