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Principles of Accounting II ACC-122 3 s.h. Prerequisite: ACC-121, Principles of Accounting I, or equivalent. A managerial accounting course that covers Statement of Cash Flows, financial statement analysis, job order and process cost systems, cost behavior, budgeting, standard costing, differential analysis and product pricing, capital investment analysis, activity-based costing, and just-in-time manufacturing. Emphasis on management’s use of accounting information.