Lower Division Courses 211 Financial Accounting 3 hrs. Introduction to basic concepts that underlie accounting information. Topics include the statement of financial position, the income statement, the accounting cycle, internal control, and ethical and behavioral issues in financial reporting.
Emphasis is placed on proper use of financial statement information.
Concurrent enrollment in ACC 211 is required. 212 Management Accounting 3 hrs. Personal computer and spreadsheet software are used. Concurrent enrollment in ACC 222 is required. 221 Financial Accounting Lab 0 hrs.