BUS 186 - Financial Accounting

    Recent Professors
    Penny Wilkins, Michael Shieh
    Recent Semesters
    2027SP, 2026SP, 2026FA
    Class Size
    Not published
    Credits
    4
    2027SP Sections
    View 2027SP sections of BUS 186
    Transfers To
    CSU
    Description
    This course explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. It covers 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, classified financial statements, and statement analysis. Issues related to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal control and ethics are included.
    Usually Held
    Mon Wed 9:35am–11:40am, Tue 5:30pm–8:00pm