ACCT 201 - Financial Accounting

    Recent Professors
    Gabriela Bryant, Eric Carstensen, Sarra Salib, Stephen Heath, Sam Etemad, Steven Grinberg, Delores Loedel, Shana Carr
    Recent Semesters
    Fall 2026, Summer 2026, Spring 2026
    Class Size
    39–40 students
    Credits
    4
    Prerequisite
    None
    Fall 2026 Sections
    View Fall 2026 sections of ACCT 201
    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, the classified financial statements, and statement analysis. Topics include issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. C-ID ACCT-110.
    Usually Held
    Mon Wed 1:30pm–3:55pm, Mon Wed 9:00am–10:50am, Mon Wed 9:00am–11:05am, Tue Thu 10:30am–12:20pm