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BAD 1 |
Financial Accounting |
Description: | This course introduces the student to the role of accounting in processing and reporting the effects of economic transactions. It examines financial accounting from both the user and preparer perspectives. It teaches how information is processed and reported by the accounting information system as well as how the reports are used by investors and creditors in making decisions. The economic transactions are also analyzed by type of business activity: operating, investing, or financing and their impact on cash flows and profitability for both service and merchandising concerns. The ability to perform basic spreadsheet functions is highly recommended. The course objectives comply with the California Core Competency Model developed by the California Society of Certified Public Accountants' Committee on Accounting Education. This course will prepare the transfer degree and/or certificate student for business or accounting programs. |
Recommended Preparation: | Eligibility for ENGL 100 or ESL 100 or equivalent |
Transferability: | CSU; UC |
Repeatability: | Two Repeats if Grade was D, F, NC, or NP |
Grading Type: | Grade or P/NP |
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