# ACC161 Principles of Accounting II

College of Business and Criminal Justice Business Department

**Course Description:** This course introduces students to additional Generally Accepted Accounting Procedures (GAAP) for sole proprietorships, partnerships and corporations. Students will learn how to calculate depreciation, account for interest income and expense, partnerships and corporations, bond and equity transactions, calculate cash flows, and analyze financial information.

**Credit Hours:** 3.00

**Prerequisites:** All of: [ACC160](https://www.ecpi.edu/course/ACC160 "View ACC160")

**Corequisites:** None

## Programs offering this course

- [Business Administration | Accounting Concentration](https://www.ecpi.edu/programs/accounting-bachelor-degree)
- [Business Administration | Business Analytics Concentration](https://www.ecpi.edu/programs/business-analytics-bachelor-degree)
- [Business Administration | Business Management Concentration](https://www.ecpi.edu/programs/business-administration-bachelor-degree)
- [Business Administration | General Business Concentration](https://www.ecpi.edu/programs/general-management-bachelor)
- [Business Administration | Hospitality Management Concentration](https://www.ecpi.edu/programs/hospitality-management-bachelor-degree)
- [Business Administration | Operations, Logistics, and Supply Chain Management Concentration](https://www.ecpi.edu/programs/operations-supply-chain-management-bsba-bachelor-degree)
- [Criminal Justice (BS) | Crime and Intelligence Analysis Concentration](https://www.ecpi.edu/programs/crime-and-intelligence-analysis-bachelor)
- [Criminal Justice (BS) | Criminal Justice Concentration](https://www.ecpi.edu/programs/criminal-justice-degree)
- [Criminal Justice (BS) | Digital Forensics Concentration](https://www.ecpi.edu/programs/digital-forensics-bachelor-degree)
- [Criminal Justice (BS) | Homeland Security Concentration](https://www.ecpi.edu/programs/homeland-security-bachelor-degree)
- [Healthcare Administration (BS)](https://www.ecpi.edu/programs/healthcare-administration-bachelor-degree)

Learn more about the [programs available at ECPI University](https://www.ecpi.edu/programs).