BA 112 - Practical Accounting II
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Keywords
Business, Accounting , Practical Accounting
Project
LB iLearn Online
Authors
Date Submitted
2015
Material Type
Online Course
Secondary Material Type
Collection
Institution
Linn-Benton Virtual College
Industry Partner
Linn County Parks and Recreational Department - Provided curriculum advice.
License
CC BY
Funding Source
TAACCCT Round 3
Additional Public Access
Abstract
BA 112 - Practical Accounting II
This course continues Practical Accounting I with more detailed explanations of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships.
Course Outcomes:
Complete the entire accounting cycle for a merchandising company.
Demonstrate an understanding of accounting for bad debts.
Demonstrate an understanding of accounting for notes receivable and notes payable.
Compute the cost of fixed and intangible assets and natural resources.
Prepare basic depreciation, depletion and amortization calculations.
Describe the characteristics of partnerships and basic partnership accounting.
Industry (NAISC)
Management of Companies and Enterprises (55)
Occupation (SOC)
All Occupations (00-0000)
Instructional Program (CIP)
Business, Management, Marketing, and Related Support Services (52)
Credit Type
Credential Type
Certificate
Associate Degree
Associate Degree
Educational Level
1st year Community College or equivalent