2021-2022 Pierce College Catalog 
    
    Dec 05, 2021  
2021-2022 Pierce College Catalog
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ACCT 151 Introduction to Accounting and Bookkeeping II (5 credits)



Prerequisite ACCT& 201   with at least a 2.0 grade.

Course Description
A continuation of the study accounting concepts and procedures. Accounting procedures for merchandising businesses and partnerships. Basics of accounting for corporations.

Student Outcomes
1. Define accounting terminology and concepts for partnerships and corporations.
2. Apply accounting procedures used by partnerships and corporations when recording business transactions.
3. Record and adjust transactions and prepare financial statements for merchandising entities.
4. Analyze elements of income statements, balance sheets, and statements of retained earnings for corporations.
5. Demonstrate ethical behavior as accounting and bookkeeping tasks are performed.



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