Recent SemestersFall 2026, Summer 2026Class SizeNot publishedCredits3.5PrerequisiteACCT 100 or equivalent with a grade of "C" or higher or "Pass." This course covers the basic concepts used by businesses for financial accounting. The course includes a study of the accounting concepts and techniques essential to the administration of a business enterprise; measuring and communicating economic information; analyzing and recording financial transactions; and the preparation of financial statements for sole proprietorships, partnerships, and corporations. Transfers ToCSUDescriptionFundamentals of Accounting IUsually HeldMon Wed 10:00am–10:45am, Mon Wed 11:00am–12:30pm, Mon Wed 12:30pm–1:15pm, Mon Wed 12:30pm–2:00pm