Recent SemestersFall 2026, Summer 2026, Spring 2026, Fall 2025, Summer 2025Class Size26–46 studentsCredits5PrerequisiteACCT V03 or 1 year of high school bookkeeping with grade of C or better Transfers ToCSUDescriptionThis course explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. The course covers 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, and the classified financial statements. It includes issues relating to assets, liabilities, equity valuations, revenue and expense recognition, internal controls, and ethics.Usually HeldWed 6:00pm–8:15pm, Wed 11:30am–1:45pm, Thu 11:30am–1:45pm 