Course Descriptions

Accountancy

ACCT 201 Principles of Financial Accounting (3)

James Smith

smithj@sandiego.edu

CRN 125 Limit 35
6-week Session I (6/4 – 7/13)
MW (& Fri., 6/29)
9 a.m. – 12:15 p.m.
OH-326

Introduction to accounting records, their purpose and use, emphasizing the establishment of a solid conceptual background. Accounting procedures for specific asset, liability, and owner’s equity accounts are also examined from the point of view of users of financial statements. Note: Course will be canceled if there are fewer than eight (8) students enrolled as of Monday, May 14.