Transfers ToCSUDescriptionPreparation and interpretation of financial accounting information. Topics include application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity; accounting systems and internal controls; use of software applications to prepare and analyze accounting information; use of accounting information by decision makers. Students taking their first course in accounting are encouraged to complete ACTG 100 before enrolling in ACTG 121.Usually HeldMon Wed 10:10am–12:00pm, Tue Thu 10:10am–12:00pm, Mon Wed 12:10pm–2:00pm, Tue Thu 12:10pm–2:00pm 