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BUAC 020A — Financial Accounting Units: 4

This course covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, and financial statements. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics. (C-ID ACCT 110) Lecture Hours: 72 Lab Hours: None Repeatable: No Grading: Letter Prerequisite: None Advisory: MATH 065. Limitation on enrollment: None Transfer Status: CSU/UC Degree Applicable: AA/AS COD GE: None CalGETC: None

Prerequisites: MATH 065

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