Emphasis is placed on the decisional aspects of accounting.
The second course in accounting emphasizes the accounting principles of the partnership and the corporation. Attention is given to long-term liabilities, the corporate structure, capital and treasury stock, dividends, and analysis of financial statements, accounting problems of manufacturers, and budgeting. This course is an introduction to the personal computer. The history and usage of computers as well as several software applications are explored. Students get hands-on experience with word processing, electronic spreadsheets, and databases.