Location: Various; distance learning format.

Length: Varies; self-study.

Dates: September 2018 – Present.

Instructional delivery format: Hybrid course/exam

Learner Outcomes: 

Upon successful completion of this course, students will be able to: describe and illustrate the characteristics of stock, classes of stock, and entries for issuing stock, describe and illustrate the reporting of long-term liabilities, including bonds and installment notes payable, describe and illustrate the use of free cash flow in evaluating a company’s cash flow, define and illustrate the following costs: direct and indirect costs; direct materials, direct labor, and factory overhead costs; and product and period costs, describe the basic elements of the budget process, the two major types of budgeting, and the use of computers in budgeting.

Instruction: 

Accounting II is a self-study course comprised of 15 weekly lessons and comprehensive exams. The course continues the study of accounting topics following completion of Accounting I. 

Prerequisite: Accounting I.

Credit recommendation: 

In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Principles of Accounting, or Managerial Accounting (8/18).