Business Accounting II - AUCE

Business Accounting II

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Course Code:


Course Hours:


Contact Hours / Week:






Course Description:

It highlights on basic accounts in the financial statements of a business enterprise and learn basic methods of financial reporting and analysis. Students will develop advanced skills that build upon those acquired in Accounting I. Students continue applying concepts of double-entry accounting systems related to merchandising businesses. Additional accounting skills will be developed including preparing and journalizing payroll records, calculating and recording adjusting entries, and interpreting financial information. The objective of the course is to introduce the language of business and to train you in the analysis of financial statements. Accounting attempts to measure and report corporate performance. It will explore the more complex areas of stockholder's equity, accounting for Bonds, financial statement analysis, and introduce the area known as managerial accounting. The skills you will learn from this course will serve as the foundation for numerous accounting and business courses that will follow. The accounting profession and those working in the business environment use the terms and accounting principles introduced in this course.


Course Learning Outcomes:

Upon successful completion of this course, students will be able to:


1- Understand the role of accounting in companies and in society in general.

2- Know the structure and potential uses of financial statements, as well as the actual process of preparing them.

3- Understand the role of accounting systems in decision-making and control.


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