BA 212 : Financial Accounting II

Transcript title

Financial Accounting II



Grade mode

Standard letter grades

Contact hours total


Lecture hours


Recommended preparation

BA 211.


Continues the presentation of fundamental accounting issues begun in BA 211, with emphasis on corporate investing and financing activities and preparation of the statement of cash flows.

Learning outcomes

1. Determine the cost of asset (plant, intangible, and natural resources), calculate their depreciation/amortization and their gain/loss upon disposal, and evaluate them using ratio analysis.
2. Identify why companies invest in debt and equity securities, and account for and evaluate those investment.
3. Define, evaluate, and account for current liabilities, and calculate and journalize basic payroll transactions.
4. Define, evaluate, and account for long term liabilities, including bonds payable.
5. Describe the characteristics of a corporation, journalize stock transactions, explain how equity is reported, and calculate stockholders’ equity ratios.
6. Define the purpose of the Statement of Cash Flows, prepare them using operating, investing, financing activities, and analyze their cash inflows and outflows.
7. Analyze financial statements using horizontal and vertical analysis and related ratios, and prepare and use common sized financials.

Content outline

Long Term Assets
Current Liabilities Payroll
Long Term Liabilities
Stockholder’s Equity
The statement of Cash flow
Financial Statement Analysis

Required materials

Required textbook and online access.

Grading methods

This course is assessed through homework, midterm exams, in class activity and a final exam.

Outside of

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