BUSA 7 - Principles of Accounting - Financial Degree Applicable, CSU, UC, C_ID# ACCT 110 Prerequisite: BUSA 11 or eligibility for MATH 51 Advisory: Eligibility for ENGL 1A Financial accounting required of Business Administration and Accounting majors. Defines financial accounting and its relevance to business decision makers, accounting concepts and techniques, analysis and recording of financial transactions, and preparation, analysis and interpretation of financial statements focusing on application of generally accepted accounting practices. Includes asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, ethics, and financial statement analysis. General Ledger Accounting Software program is integrated throughout and used to complete various homework assignments.
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