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. Note: Transfer limitations apply. (formerly BUS 1A) Back to Top | Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) Add to Backpack (opens a new window) All catalogs © 2026 El Camino College. Powered by Modern Campus Catalog™ .Usually HeldMon 3:10pm–5:40pm, Mon 8:30am–11:00am, Thu 10:10am–11:00am, Thu 8:30am–10:00am