Recent SemestersSpring 2027, Fall 2026, Summer 2026, Spring 2026, Fall 2025Class Size40–80 studentsCredits4 Transfers ToCSUDescriptionBasic accounting principles and methods of recording business transactions, maintaining a general ledger system and preparing financial statements. Emphasis on service and merchandising systems for sole proprietorships. For preparation for ACCT 001A and office support, marketing-merchandising majors, and those who want a knowledge of bookkeeping for personal use, but open to all students. No credit if taken after ACCT 001A , ACCT 001AH , or ACCT 101. Total of 72 hours lecture. 