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    Irvine Valley College
  Jan 18, 2018
2017-2018 Catalog: August 2017 Edition [ARCHIVED]

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4 Units - 4 hours lecture, 1 hour lab
Transfers: CSU, UC
Recommended Preparation: MATH 253  
This course presents the basic theory and structure of financial accounting as an information system focusing on the corporate form of business ownership. The course covers all aspects of the accounting cycle: using spreadsheets to generate financial statements, cash flow, and the adjusting and closing process. It also covers topics related to financial activity, including asset management (including cash and receivables, investments, and inventories); liabilities; debt and equity valuation; internal controls; accounting for capital acquisition through debt or equity financing; and generally acceptable industry standards of ethics and principles in all aspects of financial accounting. C-ID: ACCT 110. NR

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