ACTG 1A

About this course

Study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, ethics in accounting, the application of generally accepted accounting principles, international financial reporting standards, the financial statements, and financial statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. Financial Accounting is covered over a 2-course sequence: ACTG 1A or ACTG 1AH and ACTG 1B or ACTG 1BH.

Enrollment availability changes frequently. Confirm status in the official FHDA registration system before enrolling.

Prerequisites

The Foothill catalog lists no prerequisite for this course.

Advisory: “Advisory: Elementary Algebra or equivalent; demonstrated proficiency in English by placement via multiple measures OR through an equivalent placement process OR completion of ESLL 125 & ESLL 249; not open to students with credit in ACTG 1AH.”

What this course unlocks

Foothill courses that list ACTG 1A as a prerequisite.

• ACTG 1BFINANCIAL ACCOUNTING II
• ACTG 55INFORMATION SYSTEMS & CONTROLS (ISC)
• ACTG 56BUSINESS ANALYSIS & REPORTING (BAR)
• ACTG 65PAYROLL & BUSINESS TAX ACCOUNTING
• ACTG 76ETHICS IN ACCOUNTING

Transfer pathways that use ACTG 1A

ASSIST maps ACTG 1A to a requirement in 310 published pathways from Foothill College — 24 shown.

• Business AdministrationFoothill → Cal Maritime
• RECREATION, PARKS AND TOURISM ADMINISTRATIONFoothill → Cal Poly San Luis Obispo
• BUSINESS ADMINISTRATIONFoothill → Cal Poly San Luis Obispo
• DAIRY SCIENCEFoothill → Cal Poly San Luis Obispo
• MATERIALS ENGINEERINGFoothill → Cal Poly San Luis Obispo
• GRAPHIC COMMUNICATIONFoothill → Cal Poly San Luis Obispo
• PLANT SCIENCESFoothill → Cal Poly San Luis Obispo
• CONSTRUCTION MANAGEMENTFoothill → Cal Poly San Luis Obispo
• NUTRITIONFoothill → Cal Poly San Luis Obispo
• AGRICULTURAL SYSTEMS MANAGEMENTFoothill → Cal Poly San Luis Obispo
• ECONOMICSFoothill → Cal Poly San Luis Obispo
• Business Administration B.S. - Management and Entrepreneurship ConcentrationFoothill → Humboldt State
• Recreation AdministrationFoothill → Humboldt State
• Business Administration B.S. - Accounting ConcentrationFoothill → Humboldt State
• Business Administration B.S. - Economics ConcentrationFoothill → Humboldt State
• Business Administration B.S. - Finance ConcentrationFoothill → Humboldt State
• Business Administration B.S. - Marketing ConcentrationFoothill → Humboldt State
• Business Administration: Concentration in Decision SciencesFoothill → San Francisco State
• Business Administration: Concentration in Business AnalyticsFoothill → San Francisco State
• Apparel Design and Merchandising: Concentration in MerchandisingFoothill → San Francisco State
• Business Administration: Concentration in International BusinessFoothill → San Francisco State
• Business Administration: Concentration in General BusinessFoothill → San Francisco State
• Business Administration: Concentration in ManagementFoothill → San Francisco State
• Business Administration: Concentration in MarketingFoothill → San Francisco State

The other FHDA college

The district declares these courses cross-listed with ACTG 1A. That is a district equivalence, recorded in the colleges’ own course data — it is not an ASSIST articulation, and whether it satisfies a particular transfer requirement is a separate question shown on the pathway pages.

• ACCT 1AFinancial Accounting I · De Anza
• ACCT 1AHFinancial Accounting I - HONORS · De Anza