College Credit Courses

Course Description

ACC132 Principles of Accounting II

4 credits—The course continues to address topics in financial accounting that began in Principles of Accounting I. Primary emphasis is on managerial accounting and the corporate form of ownership. Topics include accounting for bonds, the statement of cash flows and financial statement analysis. Managerial accounting topics include job order and process cost systems, cost-volume-profit analysis, budgeting and standard cost systems. Capital investment analysis and activity-based costing are also addressed.

Lecture Hours: 64

Prerequisite(s): A minimum grade of C- in ACC131.

2015–2016 Course Cost: $638.00 *

Course Cost Calculation: 2015–2016 resident tuition and fees x course credits + course fee if applicable.

The course cost calculation does not include:


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