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South Plains College    
  Jan 19, 2018
2013-2014 General Catalog [ARCHIVED CATALOG]

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ACCT 2302 - Principles of Accounting II

(3:3:0) The second course in principles of accounting. Corporations, cost accounting, assets, bonds, stocks, and theory of accounting; interpretation of financial statements through ratios and other analyses. Emphasis is placed on financial and managerial elements. Semester Hours: 3 Lecture Hours: 3 Lab Hours: 0 Pre-requisite: ACCT 2301 with minimum grade of “C” or equivalent.

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