ACC 102 — Introduction to Financial Accounting II

About this course

ACC 102 Introduction to Financial Accounting II is a 100 Level course in the Accounting department, taught in the Second Semester. On La-Net Hub you can watch all 30 recorded lectures for free, grouped into 10 series, read the course lecture note online or download it as a PDF, and test yourself with practice questions.

This covers all the video parts in the First Series of ACC 102: Introduction to Financial Accounting II.

This covers all the video parts in the Second Series of ACC 102: Accounting Concepts, Conventions, and Error Correction.

Lectures in this course

Series 1: Introduction to Financial Accounting II · Part 1

1. Accounting as an Information System 14 minutes
2. The Conceptual Framework for Financial Reporting 11 minutes 18 seconds
3. Accounting Concepts and Conventions 10 minutes 23 seconds

Series 2: Introduction to Financial Accounting II · Part 2

1. Key Accounting Concepts. 9 minutes 13 seconds
2. Types of Accounting Error. 12 minutes 54 seconds
3. Suspense Accounts: Definition and Purpose 10 minutes 6 seconds

Series 3: Introduction to Financial Accounting II · Part 3

1. Introduction to Double Entry Principles. 7 minutes 29 seconds
2. The Accounting Equation and Recording Transactions Using Double Entry. 10 minutes 33 seconds
3. Trial Balance Preparation and Use. 11 minutes 36 seconds

Series 4: Introduction to Financial Accounting II · Part 4

1. Fundamentals of Book of Original Entry. 5 minutes 36 seconds
2. The Cash Book and Steps Involved in Recording Transactions. 10 minutes 5 seconds
3. Definition and Purpose of Control Accounts. 14 minutes 10 seconds

Series 5: Introduction to Financial Accounting II · Part 5

1. Introduction to the Ledger and Types of Ledger Accounts 12 minutes 11 seconds
2. Posting to the Ledger and Trial Balance 12 minutes 20 seconds
3. Limitation to the Ledger in Practice. 8 minutes 49 seconds

Series 6: Introduction to Financial Accounting II · Part 6

1. Accounting as an Information System 13 minutes 38 seconds
2. The Conceptual Framework for Financial Reporting 11 minutes 13 seconds
3. Accounting Concepts and Conventions 9 minutes 48 seconds

Series 7: Introduction to Financial Accounting II · Part 7

1. Key Accounting Concepts. 8 minutes 53 seconds
2. Types of Accounting Error. 12 minutes 53 seconds
3. Suspense Accounts: Definition and Purpose 9 minutes 22 seconds

Series 8: Introduction to Financial Accounting II · Part 8

1. Introduction to Double Entry Principles. 7 minutes 25 seconds
2. The Accounting Equation and Recording Transactions Using Double Entry. 9 minutes 55 seconds
3. Trial Balance Preparation and Use. 11 minutes 17 seconds

Series 9: Introduction to Financial Accounting II · Part 9

1. Fundamentals of Book of Original Entry. 5 minutes 36 seconds
2. The Cash Book and Steps Involved in Recording Transactions. 10 minutes 6 seconds
3. Definition and Purpose of Control Accounts. 13 minutes

Series 10: Introduction to Financial Accounting II · Part 10

1. Introduction to the Ledger and Types of Ledger Accounts 12 minutes 11 seconds
2. Posting to the Ledger and Trial Balance 11 minutes 29 seconds
3. Limitation to the Ledger in Practice. 8 minutes 33 seconds

Lecture note

Read the full ACC 102 lecture note online or download the PDF.

Open lecture note

More Accounting courses

• ACC 201 — Financial Accounting I
• ACC 202 — Financial Accounting II
• ACC 204 — Cost Accounting
• ACC 206 — Accounting Laboratory
• ACC 302 — Financial Reporting II
• TAX 222 — Introduction to Taxation II