Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025, Fall 2024Class Size35 studentsCredits4PrerequisiteNone Transfers ToCSUDescriptionThis is an introductory course covering the fundamental theory, principles, and procedures of financial accounting with an emphasis on the corporate entity. Topics include ethics and the analysis, recording, and summarizing of accounting transactions on the accrual basis. Financial statements are prepared and analyzed. An emphasis will be on accounting as an information system to meet the demands of users for decision-making. Computer applications are integrated into the homework.Usually HeldMon 11:10am–1:40pm, Mon 9:35am–12:00pm, Thu 6:00pm–7:25pm, Thu 7:35pm–8:40pm 