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ACCT 112 Principles of Accounting II

Upon completion of this course, the student will be able to interpret and modify financial statements and perform basic accounting for corporations, for managerial accounting of costs, and for planning and controlling business operations.  Prerequisite:  ACCT-111.  (3 hours weekly)

Credits                   3
Prerequisites         ACCT 111
Fees                       This course has fees totaling $30.00.
Instructor              Christopher Jankiewicz
Office                     N/A
Overall Course Objectives

Upon completion of this course, you will be able to:

1.   Successfully record and analyze information for the corporate form of business, including the
      financial statements, and perform the computation of book value and earnings per share.
2.   Account for and analyze effects of the issuance of liabilities, and investing, and apply
      the appropriate accounting concepts, principles, and procedures.
3.   Calculate and interpret financial statements including the cash flows statement and by using ratios
      and comparative financial data.
4.   Compare and contrast financial and managerial accounting.

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Major Course Topics
1.   Corporations:  Organization and Equity
2.  Corporations:  Operations and Additional Equity Transactions
3.   Long-Term Liabilities
4.   Investments
5.   Statement of Cash Flows
6.   Analysis and Interpretation of Financial Statements
7.   Management Accounting and Accounting for Manufacturing Operations
8.   Cost Accounting Systems
9.   Cost-Volume-Profit Analysis
10.  Budgeting
11.  Standard Costing and Variances
12.  Capital Investment Decisions

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Course Format

The course format includes but is not limited to the following:

  • Is not self-paced.
  • Does not require on-campus meetings, but on-campus testing is required.
  • Does not require real-time chats.
  • The communication in the class will take place through email, online Canvas discussions and classroom announcements.
  • Accounting is sequential, if you miss assignments and do not "catch up" before the next assignment, you will not understand the new material or be prepared to participate in discussions or quizzes on future assignments.
  • Homework assignments and quizzes will be taken in the online software program used for this course (MyAccountingLab) and within Canvas.

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Thies course does not have a face-to-face orientation

Course Requirements

  • Review the What you should know before you register section of the Distance Learning Homepage.
  • After registration you will need to know your Student ID for this course.
  • You are expected to participate in the online environment by completing exercises and discussing topics for each Chapter or module..
  • Access to a computer and the Internet.

Texts and Materials


Accounting 9e by Charles T. Horngren, Walter T. Harrison Jr. and M. Suzanne Oliver. ISBN 9780132569057

MyAccountingLab Online Course materials are required for this course. A student access kit is included in all books purchased from the HCC bookstore. Student Access kit and on line text may be purchased separately directly from the publisher.


Three semester exams will be given during the term. The final exam will be given during final exam week. Students are expected to take all exams at the Howard Community College Test Center on campus

Student Profile - Maribel