ACC 202 — Financial Accounting II

About this course

ACC 202 Financial Accounting II is a 200 Level course in the Accounting department, taught in the Second Semester. On La-Net Hub you can watch all 43 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 different Parts in the Series 1: Conceptual Framework for Financial Reporting.

This contains all the different parts in Series 2 of ACC 202: SMEGA and Level 3 Guidance.

Lectures in this course

Series 1: Financial Accounting II · Part 1

1. Introduction to the Conceptual Framework 8 minutes 45 seconds
2. Elements of Financial Statements 7 minutes 19 seconds
3. Qualitative Characteristics of Financial Information 9 minutes 2 seconds
4. Principles & Assumptions in Financial Reporting 8 minutes 21 seconds

Series 2: Financial Accounting II · Part 2

1. Introduction to SMEGA 11 minutes 14 seconds
2. Principles of SMEGA 7 minutes 41 seconds
3. Level 3 Guidance 5 minutes 34 seconds
4. Application of SMEGA 14 minutes 38 seconds

Series 3: Financial Accounting II · Part 3

1. Nature and Formation of Partnership Accounts 12 minutes 6 seconds
2. Partnership Capital 4 minutes 51 seconds
3. Profit and Loss Sharing 7 minutes 51 seconds
4. Changes in Structure 5 minutes 59 seconds
5. Dissolution 13 minutes 24 seconds

Series 4: Financial Accounting II · Part 4

1. Nature and Formation of Companies 10 minutes 9 seconds
2. Share Capital and Reserves 4 minutes 13 seconds
3. Dividends and Retained Earnings 4 minutes 59 seconds
4. Company Finanacial Statements 7 minutes 33 seconds
5. Special Issues in Company Accounting 8 minutes 8 seconds

Series 5: Financial Accounting II · Part 5

1. Nature and Types of Branches 10 minutes 51 seconds
2. Branch Transactions and Adjustments 8 minutes
3. Branch Accounts and Consolidation 14 minutes 52 seconds

Series 6: Financial Accounting II · Part 6

1. Introduction to the Conceptual Framework 9 minutes
2. Elements of Financial Statements 7 minutes 34 seconds
3. Qualitative Characteristics of Financial Information 9 minutes 23 seconds
4. Principles and Assumptions in Financial Reporting 8 minutes 32 seconds

Series 7: Financial Accounting II · Part 7

1. Introduction to SMEGA 11 minutes 34 seconds
2. Principles of SMEGA 8 minutes 41 seconds
3. Level 3 Guidance 9 minutes 36 seconds
4. Application of SMEGA 11 minutes 19 seconds

Series 8: Financial Accounting II · Part 8

1. Nature and Formation 12 minutes 33 seconds
2. Partnership Capital 4 minutes 58 seconds
3. Profit and Loss Sharing 7 minutes 37 seconds
4. Changes in Structure 6 minutes 37 seconds
5. Dissolution 13 minutes 40 seconds

Series 9: Financial Accounting II · Part 9

1. Nature and Formation of Companies 9 minutes 24 seconds
2. Shares Capital and Reserves 4 minutes 24 seconds
3. Dividends and Retained Earnings 4 minutes 38 seconds
4. Company Financial Statements 7 minutes 3 seconds
5. Special Issues in Company Accounting 7 minutes 29 seconds

Series 10: Financial Accounting II · Part 10

1. Nature and Types of Branches. 11 minutes 9 seconds
2. Accounting Systems for Branches. 14 minutes 49 seconds
3. Branch Transactions and Adjustments 8 minutes 16 seconds
4. Branch Accounts and Consolidations 14 minutes 59 seconds

Lecture note

Read the full ACC 202 lecture note online or download the PDF.

Open lecture note

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• ACC 102 — Introduction to Financial Accounting II