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ACTG 121 Financial Accounting

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Minimum Grade for Prerequisites

Unless otherwise indicated, a grade of C or higher is required for all prerequisite courses.

Course Description

Preparation and interpretation of financial accounting information. Topics include application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity; accounting systems and internal controls; use of software applications to prepare and analyze accounting information; use of accounting information by decision makers. Students taking their first course in accounting are encouraged to complete ACTG 100 before enrolling in ACTG 121.

Units: 4
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 64-72
  • Homework hours/semester: 128-144
Prerequisites: None
Corequisites: None
Transfer Credit: CSU , UC
C-ID: ACCT 110