BUS 102 — Financial Accounting
This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. This course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and financial analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. (C-ID ACCT 110).