BUS 112 - Financial Accounting

Institution:

College of Marin

Subject:

Description:

(4.0 Units) (No prerequisite. Four lecture hours weekly.) An introduction to accounting practice, principles, and analysis. This course is basic for students in accounting, business administration, economics, law, and other professions. Also it should be the first course in accounting theory for vocational bookkeepers, as well as small business people needing basic accounting theory. The course covers the accounting cycle for a service enterprise and for a merchandising enterprise, preparation of financial statements, internal control, valuation of receivables, depreciation and fixed asset disposal, debt structure, corporate capitalization and retained earnings, and finishing with thorough discussion of financial statement analysis. (CSU/UC)

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.marin.edu

Phone Number:

(415) 457-8811

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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