Recent SemestersFall 2026, Summer 2026, Spring 2026, Fall 2025Class Size40 studentsCredits4PrerequisiteAdvisories: Elementary Algebra or eligibility for transfer level math using the current college process Transfers ToCSUDescriptionExplores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. Covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the classified financial statements, and statement analysis. Includes issues relating to asset, liability and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics.Usually HeldMon Wed 9:00am–11:05am, Mon Wed 11:00am–12:50pm, Mon Wed 2:00pm–3:50pm, Mon Wed 9:00am–10:50am