Transfers ToNot transferableDescriptionFormerly ACCTG 200A. This course provides a general overview and understanding of the accounting principles for a business enterprise, with a focus on those business activities for both service and merchandising businesses, using a double entry system and the accrual method for recording financial transactions. The course will introduce students to key accounting terms, the accounting equation and related impact of business accounting transactions, the integration of the business transactions into the financial statement framework, along with an understanding of cash activities, receivables, inventories, fixed assets, liabilities, shareholders' equity, revenues and expenses. The course will cover the primary financial statements utilized by a business, including financial statement analysis. This course will give students a fundamental foundation of accounting and its importance to a business, a general understanding of the activities of a business and the financial reporting of a business.Usually HeldWed 12:50pm–2:15pm, Wed 9:35am–11:00am 