Transfers ToCSUDescriptionThis introductory financial accounting course provides instruction in the theory and practice of accounting applicable to recording, summarizing, and reporting of business transactions for external reporting and other external uses. Subject matter includes coverage of asset valuation, revenue and expense recognition, and appropriate accounting for various asset, liability, and capital accounts. This course is required for business majors preparing for, and planning to transfer to a four-year college or university. (C-ID ACCT 110) 