ACCT 301 - Financial Accounting

    Recent Professors
    Linda D. Costello, Ellie Li, Maleeha Mir Khan, Frank Luera, Suzanne L. De Mey, Michael D. Lee, Shaun Shah, Stephanie A. Rowe and 1 more
    Recent Semesters
    Spring 2027, Fall 2026, Summer 2026, Spring 2026, Fall 2025
    Class Size
    Not published
    Difficulty
    6.1Demandingout of 10
    Credits
    4
    Prerequisite
    None.
    Spring 2027 Sections
    View Spring 2027 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, Mon Wed 11:00am–1:05pm, Tue Thu 11:00am–1:05pm, Tue Thu 11:00am–12:50pm