Feb 13, 2026  
Training Catalog - Chair Workshop 
    
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Training Catalog - Chair Workshop [ARCHIVED CATALOG]

ACCT 221 - Principles of Accounting II (3)

Prerequisites: ACCT220
ACCT221 is the second course of the two-sequence introductory accounting courses. This course completes the financial accounting topics started in the first course (Acct 220) and continues with managerial accounting concepts, analysis and techniques. Topics include: reporting and analysis, of stockholders’ equity; preparation and analysis of the cash flow statement; computation, analysis and interpretation of various financial ratios; managerial accounting concepts and terminologies; cost-volume-profit analysis; incremental analysis; budgetary planning and preparation; budgetary control and responsibility accounting; standard costing, cost variance analysis and interpretations; and planning for capital investments. (Fall, Spring).