Teaches accounting concepts from the user's perspective. Covers the preparation, communication, use, and analysis of accounting information with an emphasis on accounting theory, critical thinking, and the use of accounting information in business decision-making. May be offered in a distance-learning format. Transfers to CSU; UC, with limits: ACCT 1A, ACCT 1B, and ACCT 51A combined: maximum credit 8 units. C-ID: ACCT 110