2022-2023 San Joaquin Delta College Catalog 
    
    Jan 27, 2023  
2022-2023 San Joaquin Delta College Catalog
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BUS 1A Principles of Accounting


Units: 5
Advisories: Ability to read at the 12th grade level.
This course is a study of basic accounting principles and procedures relating to proprietorships and partnerships. The accounting procedures for the entire accounting cycle are studied. Generally accepted accounting principles relating to cash, short-term investments, receivables, inventories, plant assets, depreciation, payables, internal control and payroll are included. (UC, CSU)



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