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BC 266 Principles Of Accounting II: 3 semester hours

This course is a continuation of BC 265 and includes further study of financial accounting along with an introduction to management accounting. Financial accounting topics include: partnership accounting, stockholder's equity, long term investments, bonds payable, the time value of money, the statement of cash flows and basic financial statement analysis. The introduction to management accounting includes the following topics: financial statements specific to a manufacturing concern, cost allocation, product costing including job order and process costing, cost-volume-profit analysis and budgeting. Prerequisite: BC 265.

Business

http://catalog.mtmercy.edu/online/curriculum/business/
The business major offers students the opportunity to integrate theoretical constructs with practical experience gained outside of the classroom. Coursework offers students a broader understanding of management, accounting, finance, marketing, communication, economics, legal and ethical practices and research within the context of a business organization. By design, the program prepares students for professional positions in the public or private sectors, or preparation for graduate study within the business discipline.