ACC 102 Financial Accounting II
	 Examines more in depth the detail and expands upon the concepts introduced in ACC 101. Introduces additional concepts including: subsidiary ledgers, segment analysis, multi-step income statements, perpetual inventory costing, internal controls, receivable allowances, additional depreciation methods, payroll accounting, and statements of cash flow.
 
	
		Prerequisite
	
ACC 101 with a C or higher
 
Offered
Fall, Winter, Spring