BUS 120 - Financial Accounting

    Recent Professors
    P. Viersen, C. Obyrne, R. Farris
    Recent Semesters
    Fall 2026, Summer 2026, Spring 2026
    Class Size
    50–70 students
    Credits
    4
    Fall 2026 Sections
    View Fall 2026 sections of BUS 120
    Transfers To
    CSU
    Description
    Introduces the accounting function and how it is used within our economic society. Accounting is viewed as an information-generating system that communicates financial data to support end users in their economic decision-making. Topics include 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. Issues related to asset, liability and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics will be covered. Designed for students who have an understanding of computer applications in word processing and spreadsheets, basic math skills, and the ability to write in a business-like manner. (C-ID ACCT 110) (CSU/UC)
    Usually Held
    Tue 9:30am–11:35am, Wed 9:30am–11:15am