2018-2019 San Joaquin Delta College Catalog 
    
    Nov 27, 2020  
2018-2019 San Joaquin Delta College Catalog [ARCHIVED CATALOG]

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BUS 003 Financial Accounting


Units: 5
Prerequisites: BUS 001A Principles of Accounting  with a grade of “C” or better.
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. The 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 statement analysis. It includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. (UC, CSU, C-ID ACCT 110)



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