ACCT 116A - Financial Accounting

Institution:

San Diego Mesa College

Subject:

Description:

This introductory course shows students what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. It covers the accounting information system, and the recording and reporting of business transactions with a focus on the accounting cycle, the applications of generally accepted accounting principles, the classified financial statements, and statement analysis. This course also includes issues related to asset, liability, and equity valuation; revenue and expense recognition; cash flows; internal controls; and ethics.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.sdmesa.edu/

Phone Number:

(619) 388-2604

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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