WECM Appendix

CIP Rubric Number Course Name Semester
Credit Hrs
Cont Hrs
Cont Hrs
52.0302 ACNT 1304 Introduction to Accounting II 3 48 96
52.0302 ACNT 1404 Introduction to Accounting II 4 64 96


CIP Area Code: 52.0302  (Accounting Technician)
Course Title: Introduction to Accounting II
Course Level: Introductory
Course Description: A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment.
Learning Outcomes: The student will define related accounting terminology; analyze and record business transactions for a merchandising operation in a manual and computerized environment; calculate interest and apply valuation methods for receivables and payables; and utilize various inventory and depreciation valuation methods.