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This introductory financial accounting course is designed for transfer students in business, information systems, and/or accounting.Students will study topics which include the accounting cycle, preparation and analysis of financial statements, internal control, depreciation, inventories, receivables, liabilities, stockholders' equity, ethical issues, and accounting as a decision-making tool.Students examine comprehensive and up-to-date accounting topics.Topics include the conceptual framework of accounting, income statement, balance sheet and statement of cash flows, inventory, plant assets, depreciation, intangible assets, and investments.Students will be required to attend outside workshops or events.

Students will examine in-depth the pharmacological and physiological effects of alcohol and other drugs, physical consequences of chemical dependency, and pharmacological/physiological treatment and recovery strategies.

Emphasis is placed on the study of Generally Accepted Accounting Principles (GAAP) and their impact on the financial statement presentation required by the Financial Accounting Standards Board.

Students are introduced to Federal Individual Income Taxation with emphasis on statutory materials, principles, procedures, and terminology.

A comparative analysis of California tax law will also be provided.

Students are introduced to accounting principles and procedures that apply to the operations of a small business.

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