Lec-5 PREREQ.: ENGL 92 or ESL 72 or 150 or placement in ENGL 93 or 94; or ESL 82 or 160 Advise: BSMA 66 or 68 Introduction to the accounting information system and recording and reporting of business transactions with a focus on the accounting cycle, terminology, applications of basic principles and theories, classified financial statements and statement analysis for decision makers. Includes issues relating to Balance Sheet valuations, revenue and expense recognition and cash flows. CSU/UC/CAN BUS 2 (CAN BUS SEQ A = ACCT 1+2)

Prerequisite(s): Appropriate placement scores or (ENGH 1005 or ENGL 1010 with a grade of C- or higher). Designed for non-accounting majors in Executive Assistant and Paralegal. Provides comprehensive coverage of the accounting cycle for services and merchandising organizations. Topics include: Journalizing, posting, financial statements, closing, accounting systems, internal control, accounts receivable, accounts payable, inventory control, and payroll. Taught in a computer environment.. Lab access fee of $25 for computers applies.