BA 112 : Applied Accounting II

Transcript title

Applied Accounting II



Grading mode

Standard letter grades

Total contact hours


Lecture hours



BA 111.

Course Description

Continuation of Applied Accounting I. Provides a detailed study of the mechanical and theoretical aspects of the bookkeeping and accounting process as it relates to a merchandising business.

Course learning outcomes

1. Identify key accounting terms as they apply to merchandise industry enterprises.
2. Describe the entire accounting cycle process as it applies to merchandising enterprises.
3. Journalize business transactions, post to the general ledger, and create adjusting entries for merchandise industry enterprises.
4. Create and analyze classified financial statements as they apply to merchandising enterprises.

Content outline

Sales/Cash Receipts Purchases/Cash Payments Special Journals Merchandise Inventory Adjustments Inventory Financial Statements Inventory Accounts Receivable/Bad Debts Notes Receivable/Payable Interest Long-term Assets (Fixed Assets)

Required materials

Required textbook, online access, and specified calculator.

Outside of

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