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)

[ACCT 2301] (3:3:0) Prerequisite: 2.75 GPA, sophomore standing, and a C or better in any college-level mathematics course. Concepts and terminology of accounting and financial reporting for modern business enterprises and the relationships between accounting information and business activities.