ACCT 204

Principles of Financial Accounting

California State University San Marcos · UGRD · Fall 2026

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Introduces accounting information that is reported to external users, including accounting cycle, valuation of balance sheet accounts, measurement of revenues and expenses, and reporting of cash flows. Emphasizes journal entries, creation and interpretation of financial statements. Also includes components of data analytics. Prerequisite(s): ACCT 203 with a minimum grade of C (2.0).

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Class #california_san_marcos-0004Fall 2026UGRD2 credits
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