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Introduction to Financial Accounting

XB102A (3 semester units in Business Administration)

A requirement in the Certificate Program in Accounting. Important: Special academic policies apply to XB courses.

This course covers the fundamentals of financial accounting as well as the identification, measurement, and reporting of the financial effects of economic events on enterprises. Topics include accrual accounting concepts; transaction analysis, recording, and processing (journals and ledgers); preparation, understanding, and analysis of financial statements (income statement, balance sheet, and cash-flow statement); accounting for sales and cost of sales; inventory valuation; depreciation of operational assets; accounting for investments; and accounting for liabilities and present value concepts. Enrollment is limited in classroom sections.

Click below for sections, start dates, locations, instructors,
and to enroll.

Online, Enroll anytime

Thurs. May 29, Berkeley

Mon. June 2, San Francisco

Thurs. June 5, San Francisco

Sections closed for enrollment

Thurs. Jan. 10, Berkeley

Thurs. Jan. 10, San Francisco

Mon. Jan. 28, San Francisco