Transfers ToCSUDescriptionESL 188) and BSMA 68 Introduction to accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, application of basic principles and theories, classi- fied financial statements and statement analysis for decision makers. The course includes balance sheet valuations, revenue/expense recog- nition, and cash flows. UC/CSUUsually HeldMon Tue Wed Thu Fri 10:10am–11:00am, Mon Tue Wed Thu Fri 11:10am–12:00pm, Mon Wed 2:10pm–4:25pm, Tue Thu 12:40pm–2:55pm 