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ACC 201

Financial Accounting

Catalog2026-2027
Credits3 units
LevelLower Division
Average gradeB-
Standard

Overview

Description

Purpose and nature of accounting, measuring business income, accounting principles, assets and equity accounting for external financial reporting.

Requirements

Prerequisites

  • Sophomore standing
MATH 120MATH 120EMATH 124MATH 124EMATH 126MATH 126EMATH 127MATH 128MATH 181STAT 152
Original catalog text

Prerequisites

Sophomore standing; MATH 120 or MATH 120E or MATH 124 or MATH 124E or MATH 126 or MATH 126E or MATH 127 or MATH 128 or MATH 181 or STAT 152.

Units

Lecture3

Catalog Details

Offering

Offered: Every Fall, Spring, and Summer

Terms

fall, spring, summer

Restrictions

Sophomore standing

Attributes

Standard

Learning Outcomes

  • accurately apply financial terminology used in business transactions and the classification of accounts for the purpose of learning to read and comprehend financial statements.
  • analyze and record business transactions in a financial accounting system.
  • successfully model the accounting cycle.
  • prepare Financial Statements in accordance with Generally Accepted Accounting Principles (GAAP).