Allied Health
- Anatomy and Physiology I (SCI-201)
- Anatomy and Physiology I + Lab (SCI 201)
- Computer Basics in Healthcare (TCH-201)
- Ethics for Health Professions (HCA-200)
- Health Care Management (HCA-201)
- Medical Marijuana (PSY-235)
- Medical Terminology (SCI-211)
- Nursing Home Administration (HCA-300)
- Pathophysiology and Pharmacology (SCI-311)
- Patient Advocacy (PSY-370)
Art and Music
Business and Economics
- Accounting Information Systems (ACC-500)
- Accounting Research and Communication (ACC-575)
- Advanced Accounting (ACC-400)
- Applied Managerial Statistics (MAT-500)
- Business Communications (BUS-222)
- Business Environment & Concepts (BUS-550)
- Business Ethics and Policy (BUS-575)
- Business Etiquette and Personal Development (BUS-160)
- Business Fundamentals of Accounting and Finance (ACC-105)
- Business Law (BUS-312)
- Business Negotiation (BUS-355)
- Business Plan Development (BUS-500)
- Concepts in Leadership (BUS-356)
- Corporate Advertising and Branding (BUS-315)
- Cost Accounting (ACC-385)
- Federal Taxation of Business Entities (ACC-352)
- Federal Taxation of Individuals (ACC-351)
- Forensic Accounting (ACC-325)
- Foundations of Entrepreneurship (BUS-350)
- Fraud and Forensic Accounting (ACC-535)
- Fundamentals of Management (BUS-101)
- Hotel Sales and Marketing (BUS-222); Formerly Hotel Sales and Marketing (HOS-222) (HOS-222 / BUS-222)
- Human Capital Management (MGT-500)
- Human Resources Management (BUS-202)
- IFRS and Government Entities (ACC-520)
- Intermediate Accounting I (ACC - 301)
- Intermediate Accounting II (ACC-302)
- International Business (BUS-201)
- Auditing of Financial Statements – Formerly Introduction to Auditing (ACC-175) (ACC-375)
- Introduction to Business Ethics (BUS-205)
- Introduction to Marketing (BUS-102)
- Macroeconomics (ECO-102)
- Management Information Systems (BUS-203)
- Managerial Accounting (ACC-215)
- Microeconomics (ECO-101)
- Operations Methods and Systems (BUS-316)
- Organizational Behavior (BUS-302)
- Principles of Accounting I (ACC-101)
- Principles of Finance (FIN-101)
- Project Management (BUS-390)
- Recruitment and Selection (BUS-303 )
- Small Business Management (BUS-401 )
- Social Media Marketing (BUS-225)
- Special Events and Meeting Planning (SMP-101)
- The Law of Business and Business Organizations (BUS-311)
- Principles of Accounting II (ACC-102)
- Training and Development (BUS-304 )
Communications
Computers and Information Technology
- Computer Information Systems (TCH-110)
- Introduction to Computers (CIS-101)
- Introduction to Computing and Program Design (TCH-120)
- Introduction to HTML5 and CSS3 (TCH-105)
- Microsoft Access (TCH-164)
- Microsoft Excel (TCH-163)
- Microsoft PowerPoint (TCH-162)
- Microsoft Word (TCH-161)
- Programming in Python (TCH-401)
- Introduction to Programming Using Python (TCH-185)
Counseling and Social Work
- Career Counseling (PSY-325)
- Drugs, Society, and Human Behavior (PSY-305)
- Ethics for Health Professions (HCA-200)
- Family Therapy (PSY-306)
- Group Counseling (PSY-307)
- Health Care Management (HCA-201)
- Introduction to Coaching (PSY-105)
- Medical Marijuana (PSY-235)
- Nursing Home Administration (HCA-300)
- Pathophysiology and Pharmacology (SCI-311)
- Patient Advocacy (PSY-370)
- Seminary of Integration (PSY-450)
- Substance Abuse Counseling (PSY-320)
- Therapeutic Interviewing (PSY-312)
- Understanding ADHD (PSY-365)
- Understanding Child Abuse and Neglect (PSY-380)
Criminal Justice and Law
- Criminal Behavior (JUS-395)
- Criminology (JUS-185)
- Drugs, Society, and Criminal Justice (JUS-250)
- Homeland Security & Terrorism (JUS-275)
- Introduction to Criminal Justice (JUS-175)
- Introduction to Forensic Science (JUS-177)
- Justice Administration (LAW-275)
- Law Enforcement in the 21st Century ( LAW-250)
- Multicultural Law Enforcement (JUS-210)
Culinary and Hospitality
- Bar and Beverage Management (HOS-203)
- Beyond Cuisine: The Cultural Messages of Cookbooks (SOC-205)
- Buffet Catering and Garde Manger (HOS-201)
- Cooking for Special Diets (CUL-244)
- Culinary Arts Techniques (CUL-101)
- Culinary Math (CUL-203)
- Food Styling (CUL-301)
- Hotel Sales and Marketing (BUS-222); Formerly Hotel Sales and Marketing (HOS-222) (HOS-222 / BUS-222)
- International Foods (HOS-202)
- Introduction to Baking (CUL-102)
- Introduction to Beer and Beer-making (CUL-220)
- Introduction to Hospitality (HOS-101)
- Menu Planning and Design (CUL-314)
- Nutritional Cooking (CUL-202)
- Special Events and Meeting Planning (SMP-101)
- The History and Health Benefits of Vegan Cooking (CUL-280)
Cultural Studies
Education Courses
- Analyzing Children’s Literature (ECE-304)
- Applied Behavior Analysis for Early Learners (EDU-380)
- Assessing Students with Special Needs (EDU-340)
- Assessment in Early Childhood Education (ECE-310)
- Classroom Management (EDU-300)
- Content Area Reading and Interdisciplinary Instruction (ECE-235)
- Creative Arts in the Classroom (ECE-350)
- Cultural Diversity in the Classroom (EDU-330)
- Early Childhood Curriculum (ECE-301)
- Elementary Math Education (EDU-400)
- Elementary Science (EDU-315)
- Family-Centered Early Education (ECE-230)
- Foundations of Early Childhood Education (ECE-240)
- Foundations of Education (EDU-501)
- Health and Safety in Early Childhood Education (ECE-303)
- Inclusion: Effective Practices for all Students (ECE-355)
- Infant and Toddler Development and Care (ECE-325)
- Introduction to Early Childhood Education (ECE-210)
- Literacy Development (ECE-320)
- Literacy Instruction (EDU-250)
- Literacy Instruction (EDU-510)
- Music Education (ECE-302)
- Supporting Children with Instructional Technology (EDU-320)
- Teaching and Learning with Technology (EDU-372)
- Teaching Elementary Social Studies (EDU-410)
- Teaching English as Second or Other Language (EDU-360)
- Teaching Students with Learning & Behavior Disorders Needs (ECE-370)
English
- American Literature Survey: 1900 to Present (ENG-202)
- American Literature Survey: Early America to 1900 (ENG-201)
- Business Writing (ENG-102)
- Constructing and Writing Logical Arguments (ENG-211)
- Critical Thinking Foundations (ENG-203)
- English Composition I (ENG-101)
- English Composition II (ENG-104)
- Information Literacy (ENG-103)
- Introduction to Public Speaking (COM-101)
- Medieval Hispano-Jewish Poetry (LIT-401)
- The Works of Arthur Miller (LIT-302)
- The Works of Herman Wouk (LIT-301)
Exercise Science
- Athletic Training and Therapy (HSC-201)
- Clinical Exercise Physiology I (SCI-303)
- Clinical Exercise Physiology II (SCI-304)
- Community Nutrition (NUT-305)
- Foundations of Sport Education (EDU-260)
- Fundamentals of Fitness (FIT-101)
- Motor Development ( Formerly Motor Development (SCI-302) ) (SCI-222)
- Principles of Health Promotion and Education (HSC-203)
- Sport and Exercise Psychology (PSY-318)
- Sports Nutrition (NUT-103)
Fashion Merchandising
History and Political Science
- American Government (POL-121)
- American History I (HIS-101)
- American History II (HIS-102)
- Comparing Political Systems of the World (PSC-201)
- Eastern European Jewish Immigration and Settlement in the United States (HIS-301)
- History of Food Trucks (HIS-304)
- Ice cream: History, Culture, and Economics (HIS-417)
- Jewish Participation in the Garment Industry (HIS-302)
- The Automobile Industry in America: History, Economics and Culture (HIS-412)
- The History of Orthodox Jewry in the United States (1880-1945) (HIS-460)
- The Yom Kippur War (HIS-436)
- Vietnam Veterans Suffering, Activism, and Memory (HIS-422)
- WWII in the Pacific (HIS-427)
Language
Mathematics
Nutrition and Wellness Coaching
Psychology
- Abnormal Psychology (PSY-302)
- Active Learning and Body Language (PSY-400)
- Animal-Assisted Therapy (PSY-475)
- Approaches to Art Therapy (PSY-420)
- Child Development (PSY-230)
- Death and Dying (PSY-490)
- Educational Psychology (PSY-204)
- Family & Partnership Violence (PSY-385)
- Foundations of Psychological Testing (PSY-217)
- Foundations of Stress Management (PSY-310)
- Gerontology (PSY-330)
- History and Systems of Psychology ( Formerly History and Systems of Psychology (PSY-202) ) (PSY-304)
- Human Growth and Development ( Formerly (PSY-301) ) (PSY-203)
- Introduction to Coaching (PSY-105)
- Introduction to Cognitive Psychology (PSY-151)
- Introduction to Forensic Psychology (PSY-215)
- Introduction to Industrial and Organizational Psychology (PSY-216)
- Introduction to Neuropsychology (PSY-202)
- Introduction to Psychology (PSY-101)
- Introduction to Theories and Techniques of Play Therapy (PSY-340)
- Jewish Rabbinical Counseling (PSY-308)
- Medical Marijuana (PSY-235)
- Music Therapy (PSY-460)
- Pathophysiology and Pharmacology (SCI-311)
- Patient Advocacy (PSY-370)
- Physiological Psychology (PSY-303)
- Positive Psychology (PSY-415)
- Principles of Social Skills Through Behavior Modification (PSY-416)
- Psychology of Personality (PSY-152)
- Research Methods in Psychology (PSY-201)
- Seminary of Integration (PSY-450)
- Social Psychology (PSY-315)
- Sport and Exercise Psychology (PSY-318)
- The Psychology of Motivation and Emotion (PSY-372)
- Understanding ADHD (PSY-365)
- Understanding Child Abuse and Neglect (PSY-380)
Religious Studies
- Advanced Bible: Women in the Torah (BIB-378)
- Advanced Deuteronomy (BIB-440)
- Advanced Exodus I (BIB-310)
- Advanced Exodus II (BIB-410)
- Advanced Genesis I (BIB-300)
- Advanced Genesis II (BIB-400)
- Advanced Leviticas I (BIB-320)
- Advanced Leviticas II (BIB-420)
- Advanced Numbers (BIB-430)
- Advanced Study of Blessings I (JST-315)
- Advanced Study of Blessings II (JST-320)
- Ethics of the Fathers I (ETH-340)
- Ethics of the Fathers II (ETH-345)
- Ethics of Wealth (ETH-400)
- Exodus I (BIB-101)
- Exodus II (BIB-102)
- Genesis I (BIB-103)
- Genesis II (BIB-104)
- Intermediate Talmud (Talmud 310)
- Laws of Blessings (JST-225)
- Leviticus (BIB-105)
- The History of Orthodox Jewry in the United States (1880-1945) (HIS-460)
- The Jewish Woman in Medieval Society (SOC 335)
- The Yom Kippur War (HIS-436)
- Trees and Plants of the Torah (BIB-376)
Science
Sociology
- A Social History of Jewish Food (SOC-302)
- Environmental Sociology (SOC-345)
- Introduction to Sociology (SOC-103)
- Jewish Clothing in History, Society, and Thought (SOC-305)
- Race and Ethnicity (SOC-385)
- Social Ethics (SOC-104)
- Sociology of the Ba’al Teshuva Movement (SOC-303)
- The Jewish Child in Traditional Jewish Society (SOC-101)
- The Jewish Woman in Medieval Society (SOC 335)
Product Details
Principles of Accounting II (ACC-102)
Location:
Various: distance learning format
Length:
Varies (self-study; self-paced)
Dates:
August 2018 - Present.
Subject Area:
Business and Economics
Number of Credits:
3
Learner Outcomes:
Upon completion of this course, students will be able to: describe the basic accounting approaches and guidelines for assessment relating to different types of investments; explain the fair value option for measuring and reporting investments; prepare the property, plant, and equipment section on a balance sheet; distinguish between land and land improvement costs; explain depreciation; distinguish between service life and physical life; explain cost, service life, salvage value, depreciable base, and book value; describe the operating cycle; distinguish between an employee and an independent contractor; distinguish between gross pay and net pay; record journal entries for payroll and withholdings; record the payroll taxes levied on the employer; identify the characteristics of corporations and their organizations; distinguish between common and preferred stocks, carefully detailing the rights and features of each class; compute earnings per share and book value per share; discuss the following assumptions: entity, going-concern, periodicity, monetary unit, and stable currency; differentiate between the indirect and direct methods of preparing a cash flow statement; and apply methods of horizontal and vertical analysis and use ratio analysis.
Instructions:
This course focuses on accounting as related to partnerships, corporations and manufacturing concerns. Topics include: long term investments, property, plant and equipment, current liabilities, employer obligations, long – term obligations, corporate, equity accounting, financial reporting and connects, financial analysis, and the statement of cash flows.
Credit recommendation:
In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Business, Business Administration, or Finance (8/18).