Course Description

Accounting

ACCT 201 Principles of Financial Accounting (3)

James Smith
smithj@sandiego.edu 

CRN 226        Limit 35

6-week session I (6/3 – 7/12)
MW
9:00 a.m. – 12:15 p.m.
OH- 328

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) paid students enrolled as of Monday, May 13.