ACCT 1 Financial Accounting (4)
Credit, Degree Applicable
PREREQ.: ENGL 92 or ESL 72 or 150 or placement in ENGL 93 or 94; or ESL 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. C-ID ACCT 110;