This is the first course in a three course series at De Anza College. The first two courses cover financial accounting and the third course deals with managerial accounting. Accounting is the “language of business” and can be thought of as an information system that provides reports to stakeholders about the economic activities and condition of a business. Accounting 1A is the first accounting course at De Anza and will cover the accounting cycle, accounting systems, internal controls, merchandising businesses, and the balance sheet accounts Cash and Receivables.
Student Learning Outcomes for this course:
1. Demonstrate a knowledge of double entry accounting for business transactions and adjustments and prepare, explain and analyze financial statements using GAAP.
2. Analyze fundamental business concepts, how businesses operate, how accounting serves them and identify ethical issues in an accounting context.