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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: 1. Complete the entire accounting cycle for a merchandising company. 2. Demonstrate an understanding of accounting for bad debts. 3. Demonstrate an understanding of accounting for notes receivable and notes payable. 4. Compute the cost of fixed and intangible assets and natural resources. 5. Prepare basic depreciation, depletion and amortization calculations. 6. Describe the characteristics of partnerships and basic partnership accounting.

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