Recent SemestersSpring 2027, Fall 2026, Summer 2026, Spring 2026, Fall 2025Class Size45–105 studentsCredits4 Transfers ToCSUDescriptionThe study of accounting as an information system, examining why it is important, and how it is used by investors and creditors to make decisions. 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. Asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics are covered.Usually HeldMon Wed 1:00pm–2:15pm, Mon Wed 10:30am–11:45am, Tue Thu 10:30am–11:45am, Mon 11:55am–12:45pm 