ACCT 201 - Introduction to Financial Accounting

Institution:

California State University-San Marcos

Subject:

Description:

Introduction to the accounting information reported to external users, including the accounting cycle, valuation of assets, liabilities and owners' equity, measurement of net income, and reporting of cash flows. Emphasis is on creation and interpretation of financial statements including required disclosures. Introduction to the business environment and vocabulary; introduction to ethics and related areas of accounting such as managerial accounting, taxation, auditing, and attestation. May not be taken for credit by students who have received credit for ACCT 203.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csusm.edu

Phone Number:

(760) 750-4000

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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