BA 112 : Applied Accounting II

Transcript title

Applied Accounting II



Grade mode

Standard letter grades

Contact hours total


Lecture hours



BA 111.


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.

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.

Grading methods

This course is assessed through homework, midterm exams, comprehensive accounting problem, participation and a final exam.

Outside of

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