ACCT 301    Financial Accounting    4 Units

Prerequisite: None
Course Transferable to UC/CSU
Hours: 72 hours LEC ; 18 hours LAB
Description: This course is a study of accounting as an information system. Emphasis is on the principles (rules) underlying the content of financial reports and related disclosures, for distribution to stockholders, creditors and other interested parties. Also emphasized is the interpretation of financial statements. This course is required of all business majors, minors, and accounting certificate candidates.

Schedule: Full Term, Jan 17-May 20
TTh          01:00PM-03:05PM   LEC   TBA                  Davis Cntr Davis 150 14605
TTh          03:15PM-03:40PM   LAB   TBA                  Davis Cntr Davis 150 
Off-Campus - Davis Center, 1909 Galileo Court, Davis.

TTh          06:00PM-08:05PM   LEC   M.Gale               Davis Cntr Davis 102 10863
TTh          08:15PM-08:40PM   LAB   M.Gale               Davis Cntr Davis 102 
Off-Campus - Davis Center, 1909 Galileo Court, Davis.

ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
Course Transferable to UC/CSU
Hours: 72 hours LEC ; 18 hours LAB
Description: This is the study of accounting information needed by decision makers of all types and sizes of organizations (service, retail, manufacturing, and not-for-profit; small businesses to large corporations). Emphasis is placed upon the analysis of quantitative information needed for short and long-term planning, day to-day operations, and reviewing of operations and personnel. This course is required of all business majors, minors, and accounting certificate candidates.

Schedule: Full Term, Jan 17-May 20
MW           06:00PM-08:05PM   LEC   G.Giles              Davis Cntr Davis 102 14423
MW           08:15PM-08:45PM   LAB   G.Giles              Davis Cntr Davis 102 
Off-Campus - Davis Center, 1909 Galileo Court, Davis.