Not open to students following the Accounting option. Credit will not be granted for both ACC 231 and ACC 431. How transactions are presented in the financial process, including preparation of financial statements. Exposure to breadth of accounting profession, career choices available, and what accountants do at work. Total credit limited to 8 units, with a maximum of 4 units per quarter.
Instruction is by lecture, laboratory, or a combination of both.
ACC 300 and ACC 301 may be taken concurrently. Conceptual Framework of Accounting from both conceptual and application perspectives. Decision-making skills in determining accounting policies in business organizations. Researching accounting questions, problems, and cases using the FASB Conceptual Framework. Interface between accountants and computer specialists.