ACCT 101 — C Financial Accounting 5 Units
Term hours: 90 lecture. A course in beginning accounting meets transfer requirements to four-year colleges and universities and provides a foundation for vocational accounting or other areas of business administration. This course describes and illustrates financial accounting theory and principles, including classification of accounts, recording of financial transactions, presentation and analysis of financial statements, and fundamentals of the accounting cycle as applied to service and merchandising enterprises. Credit by Examination. (UC/CSU, C-ID: ACCT 110)