Accounting II, an advanced level business course, builds upon the Generally Accepted Accounting Principles (GAAP) and procedures learned in Accounting I.  Emphasis is placed on managerial decisions made in corporate accounting, including in-depth analysis of financial statements.  Instructional strategies must include the use of spreadsheets, word processing, and accounting software.  Projects, simulations, case studies, and business experiences are used to apply accounting theories and produce appropriate financial reports.