ACCT 102 — BASIC ACCOUNTING II – 3 Units
Prerequisite: ACCT 101 or ACCT 2 with a grade of C or higher Class Hours : 45 lecture/27 lab total (when offered in the distance education format, hours will total 162) This course is a continuation of Basic Accounting I, maintaining the procedural approach. Topics include: accounting for notes payable, notes receivable, inventories, fixed assets, partnerships, corporations, long-term debt, and cash flows. This course is not transferable to a four-year college or university. This course may be offered in a distance education format.