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    Polk State College
   
 
  Dec 14, 2017
 
 
    
Catalog/Handbook 2017-18

APA 2136 - Bookkeeping II


3 hours Lecture, 3 credits
Lower-Division College Credit
Prerequisite(s): APA 2135 and ACG 2011
AA Elective: No
This course provides instruction in bookkeeping skills and basic payroll functions. The course discusses federal law compliance, and the computing and recording of basic book and tax depreciation using all existing methods approved by the Generally Accepted Accounting Principles (GAAP) and current tax law. The curriculum also includes methods for defining and identifying internal controls and fraud prevention for a company.



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