BUS 1B Principles of Accounting

Units: 5
Prerequisites: BUS 1A Principles of Accounting with a grade of “C” or better.
This course is a continuation of the study of generally accepted accounting principles applied in a corporate environment. The course examines the corporation topics of equity and debt financing, investments in stock and debt, the statement of cash flows, and the analysis of financial statements. The course introduces the managerial accounting topics of cost accounting, including job order and process cost systems, budgeting and standard costs. (UC, CSU)