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Herzing University    
 
    
 
  Oct 16, 2017
 
September 2017 Undergraduate Catalog

AC 216 - Accounting II


This course in financial accounting provides the practical application of the principles of financial accounting for service and merchandising businesses with an emphasis on partnerships and corporations. Topics include accounting for corporate equity structure, partnership creation, dissolution and compensation, accounting for notes payable and receivable, accounting for uncollectible accounts receivable, accounting for investments in long-term assets, preparation and analysis of the statement of cash flows, and analysis and interpretation of financial statements. 3.00 semester credit hours Contact Hours: 45.00 Prerequisite: AC 107 Accounting I . Corequisite: None.