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)

The business curriculum and to success in the business world beyond college. The purpose of the course is to (1) give students a grasp of accounting terminology, (2) help students learn the process of gathering, classifying and reporting financial information on financial statements, and (3) provide analytical skills necessary to understand the importance of financial statements in economic decision making. (ACCT 2301)