BUS 1A Principles of Accounting

Units: 5
Advisories: ENG 1A or ENG 2A and MATH 37 or MATH 37EX with a grade of “C” or better.
This course is ideal for students who wish to attain a solid foundation in the fundamental principles of accounting. This includes students majoring in accounting (or business administration with accounting concentration), planning to work in the accounting/bookkeeping field or planning to become a Certified Public Accountant. The topics cover fundamental accounting principles and procedures relating to proprietorships and partnerships. The study includes the application of Generally Accepted Accounting Principles, accounting procedures for the entire accounting cycle, accounting for cash, bank reconciliations, receivables, short-term investments, inventories, plant assets, intangible assets, payable and other liabilities, internal control, and payroll. (HBCU, UC, CSU)