Apr 10, 2026  
2025-2026 Catalog 
    
2025-2026 Catalog

ACCTG 152 - Accounting Principles


Credit Hours: 4
Billable Contact Hours: 4
Prerequisites: ACCTG 151  
Session Cycle: FWSU

This course is a continuation of Accounting 151. The concepts and principles of corporate accounting, introduction to manufacturing and cost accounting, management analysis and interpretation of financial data are covered.

Notes:  

Business Division

Theory Hours:  60

Learning Outcomes:  

  1. Analyze and journalize various transactions for a corporation.

Applies To Accounting, A.A.S.  Program Outcomes A, B, E

  2. Create financial statements including multi-step income statement, statement of stockholder’s equity, classified balance sheet and statement of cash flow.

Applies To Accounting, A.A.S.  Program Outcomes A, B, C, F

  3. Create various managerial accounting reports.

Applies To Accounting, A.A.S.  Program Outcomes A, B, C, F

  4. . Analyze and record business events for corporations using ratio analysis and other techniques. 

 Applies To Accounting, A.A.S.  Program Outcomes A, B, D, F