ACCT 301 - Financial Accounting

    Recent Professors
    Ellie Li, Frank Luera, Linda D. Costello, Michael D. Lee, Maleeha Mir Khan, Suzanne L. De Mey, Stephanie A. Rowe, Sean P. Bowman
    Recent Semesters
    Fall 2026, Summer 2026, Spring 2026, Fall 2025, Summer 2025
    Class Size
    Not published
    Credits
    4
    Prerequisite
    None.
    Fall 2026 Sections
    View Fall 2026 sections of ACCT 301
    Transfers To
    CSU
    Description
    This course examines accounting as an information system, evaluating why it is important and how it is used by investors, creditors, and others to make business decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. The course includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. This course is required of all business majors, minors, and accounting degree and certificate candidates.
    Usually Held
    Mon Wed 10:30am–12:35pm, Tue Thu 11:00am–1:05pm, Tue Thu 11:00am–12:50pm