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			Institution:
		
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			Allan Hancock College
		
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			Subject:
		
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			Description:
		
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			Three hours weekly. Acceptable for credit: CSU, UC An introduction to the role of financial accounting in business and society and the accounting process. Topics include recognition, measurement, and classification of business events; analyzing and recording financial transactions; conceptual foundation of financial reporting; and the usefulness of financial statements for decision making. This course is not open to students who have received credit for Accounting 121 and/or Accounting 122. (GR) (F,S)
		
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			Credits:
		
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			3.00
		
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			Credit Hours:
		
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			Prerequisites:
		
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			Corequisites:
		
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			Exclusions:
		
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			Level:
		
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			Instructional Type:
		
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			Lecture
		
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			Notes:
		
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			Additional Information:
		
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			Historical Version(s):
		
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			Institution Website:
		
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			Phone Number:
		
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			(805) 922-6966
		
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			Regional Accreditation:
		
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			Western Association of Schools and Colleges
		
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			Calendar System:
		
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			Semester
		
		
	
 
	 
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