Recent SemestersSpring 2027, Fall 2026, Spring 2026, Fall 2025, Summer 2025Class Size45 studentsCredits3 Transfers ToCSUDescriptionFormerly: Accounting for Small Business, Accounting Elements. This course is an introduction to accounting covering basic accounting principles and the practice of accounting methods and rules. Students will learn how to analyze business transactions, record sales and purchases, and reconcile bank accounts. At the conclusion of the course, students will understand the double-entry accounting system as well as know how to prepare financial statements.