ACCT 101 - Financial Accounting

    Recent Professors
    Stephen C. Erlandson, Mark E. McCallick, Silvia Castillo, Linda Sung, John H. Strong, Jeremy S. Weinraub, Stephen B. Wilson
    Recent Semesters
    Fall 2026, Summer 2026, Spring 2026
    Class Size
    40 students
    Credits
    4
    Fall 2026 Sections
    View Fall 2026 sections of ACCT 101
    Transfers To
    CSU
    Description
    The study of accounting as an information system, examining why it is important, and how it is used by investors and creditors to make decisions. Coverage includes 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. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics.
    Usually Held
    Tue Thu 10:05am–12:10pm, Wed 6:00pm–9:00pm, Tue 6:00pm–10:05pm, Wed 8:00am–10:50am