ACCTG 001 - Introductory Accounting I

    Recent Professors
    ELAC STAFF, Adolfo Espinoza, Vincent Gomis, Angela Browne, Larisa Grigoryan, Ryan Toma, Yan Zhao, Yongliang Tan and 2 more
    Recent Semesters
    Winter 2027, Fall 2026, Summer 2026
    Class Size
    Not published
    Difficulty
    5.6Moderateout of 10
    Credits
    5
    Winter 2027 Sections
    View Winter 2027 sections of ACCTG 001
    Transfers To
    CSU
    Description
    their second semester. This course is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, 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 Held
    Mon Wed 1:30pm–4:00pm, Mon Wed 10:00am–12:00pm, Mon Wed 6:50pm–9:20pm, Mon Wed 8:50am–11:20am