ACCT 2102 - Accounting Principles II


A continuation of Principles of Accounting I, students will examine basic financial and managerial accounting concepts with an emphasis on the analysis and reporting of cost data for managers’ decision-making needs. (3-0-3)

Upon successful completion of the course students will be able to:

  1. Classify costs as direct or indirect, prime or conversion , and product or period.
  2. Calculate the Costs of Goods manufactured.
  3. Differentiate between job order costing and process cost systems as well as assign costs based on both systems.
  4. Prepare a Cost production report.
  5. Develop activity cost pools and allocate costs.
  6. Distinguish between the different types of Cost behaviors.
  7. Calculate the break even point,operating leverage, and margin of safety.
  8. Develop incremental analysis and select a decision based on such analysis.
  9. Identify and create various forms of budgets.

Credit Hours

Business Administration


  • ACCT 2101 Minimum Grade: C

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