Oct 23, 2026  
2026-2027 Academic Catalog 
  
2026-2027 Academic Catalog
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ACC 122 - Principles of Financial Accounting II


Lecture: 3
Credits: 3

State Prerequisites: Take ACC 120 
This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.

State Course Code S20286



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