4 units; 4 hours Lecture, 1 hour Laboratory Recommended Preparation: Eligibility for ENGL 100 and READ 100; ACCT 151A. Teaches accounting concepts from the user's perspective. Covers the preparation, communication, use and analysis of accounting information. Emphasis on accounting theory, critical thinking, and the use of accounting information in business decision-making. Transfer Credit: Transfers to CSU. Transfers to UC. CAN BUS2.

This course provides a thorough study of basic accounting principles. The accounting cycle is introduced using an appropriate mix of conceptual and procedural problems. A real-world problem using computer applications is also covered. This is a basic course, which aids in building a foundation for financial analysis and decision-making. (Fall, Spring, Summer) [Graded (Standard Letter)] Registration Restriction(s): Intensive English Program majors may not enroll