ACCT 301 - Financial Accounting

Recent Professors: Michael R. Marslek, Mark R. Gale, Marianina S. Godinho, Margaret S. Parilo, Adedeji B. Egunnike, Hua Z. Huang
Recent Semesters: Fall 2026, Summer 2026, Spring 2026, Fall 2025, Summer 2025
Class Size: Not published
Credits: 4
Prerequisite: None.
Fall 2026 Sections: View Fall 2026 sections of ACCT 301
Transfers To: CSU
Description: ACCT 301 Financial Accounting Units: 4 Hours: 72 hours LEC Prerequisite: None. Advisory: ACCT 101, BUS 105, MATH 120, or MATH 125 Transferable: CSU; UC C-ID: C-ID ACCT 110 This is the study of accounting as an information system. Emphasis is given to understanding the nature and purpose of accounting and its function in business. The principles and concepts underlying transaction analysis and recording; financial statement preparation, disclosures, and analysis; and ethical issues are addressed. The course includes units on inventories, internal control, cash and cash flows, receivables, fixed and intangible assets, current and long-term liabilities, stockholders' equity, income tax, and investments.
Usually Held: Mon Wed 1:15pm–3:20pm, Mon Wed 10:00am–12:05pm