ACCT 10. Introduction to Accounting (4)
Lec-5
ADVISE: BSMA G, H or J or MATH E; and ESL 140 or placement in ESL 150
Designed to meet the needs of students in specific occupational programs and as an exploratory course to determine student interest and aptitude for accounting. An introduction to the financial routine of a business office. Emphasis on fundamental principles of double-entry bookkeeping, basic accounting statements, legible handwriting, neatness, and accuracy. CSU
ACCT 1 may be elected in lieu of ACCT 10 to satisfy the requirement in any curriculum in business. Not open to students who have completed or are concurrently enrolled in ACCT 1
ACCT 1. Financial Accounting (4)
Lec-5
PREREQ.: ENGL 92 or ESL 72 or 150 or placement in ENGL 93 or 94; or ESL 82 or 160. ADVISE: BSMA 66 or 68
Introduction to the accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, applications of basic principles and theories, classified financial statements and statement analysis for decision makers. Includes issues relating to Balance Sheet valuations, revenue and expense recognition and cash flows. UC/CSU
ACCT 2. Managerial Accounting (4)
Lec-5
PREREQ.: ACCT 1
Fundamental concepts and applications of managerial accounting techniques in the business world. Cost determination, cost analysis and control, performance evaluation, and the preparation and use of economic information for internal management purposes. UC/CSU
