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ACCT 292. Accounting II

Credits: 3
Department: Accounting
Description: The statement of cash flows and financial statement analysis. Accounting information as a planning, analysis, and control tool facilitating decision-making.
Prerequisites: ACCT 291
Semester Offered:
  • Fall
  • Spring
  • Summer
Grading Method: ABCDF

Student Learning Outcomes

1. Calculate and classify cash flows for the statement of cash flows using both the direct and indirect methods given transaction data and/or account balance data.
2. Compute and use financial ratios, given a company's annual report information.
3. Calculate and interpret costs associated with manufacturing operations in the areas of: *identifying and calculating product costs, inventory costs, cost of goods manufactured, and cost of goods sold *analyzing cost behavior.
4. Apply accounting information to managerial decision in the areas of: *budgeting *variance analysis *cost-volume-profit analysis *other management decisions, for example, make/buy, special order, and process further.






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