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University of Pittsburgh-Johnstown
University of Pittsburgh Johnstown    
2019-2020 Johnstown Campus Catalog 
    
 
  Feb 28, 2021
 
2019-2020 Johnstown Campus Catalog [Archived Catalog]

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ACCT 0200 - ACCOUNTING PRINCIPLES 2


Minimum Credits: 3
Maximum Credits: 3
This course studies the accounting elements as they appear on the balance sheet and income statement. Topics covered include the activities of the accounting cycle, emphasizing adjusting entries and preparation of financial statements for service and merchandising corporations. An examination of the measurement and reporting of cash, receivables, inventories, plant and intangible assets, and other assets is also undertaken. The course also examines accounting and reporting for current and long term liabilities, revenue, expenses, stockholders equity, and the accounting worksheet. A practice set is completed.
Academic Career: Undergraduate
Course Component: Lecture
Grade Component: LG/SU3 Elective Basis
Course Requirements: PREQ: ACCT 0115


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