ACTG 1B

About this course

Continuation of ACTG 1A or 1AH focusing on accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. Long-term assets, short- and long-term liabilities, equity valuation, revenue and expense recognition, statement of cash flows, financial statement analysis, internal controls, and ethics.

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

Prerequisites

• ACTG 1AFINANCIAL ACCOUNTING I
• orACTG 1AH

Catalog wording: “ACTG 1A or 1AH.”

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 1BH.”

What this course unlocks

Foothill courses that list ACTG 1B as a prerequisite.

• ACTG 1CMANAGERIAL ACCOUNTING
• ACTG 51AINTERMEDIATE ACCOUNTING I
• ACTG 51BINTERMEDIATE ACCOUNTING II
• ACTG 51CINTERMEDIATE ACCOUNTING III
• ACTG 53FINANCIAL STATEMENT ANALYSIS
• ACTG 54ACCOUNTING INFORMATION SYSTEMS
• ACTG 75ACCOUNTING FOR GOVERNMENT & NOT-FOR-PROFIT

Transfer pathways that use ACTG 1B

ASSIST maps ACTG 1B to a requirement in 303 published pathways from Foothill College — 24 shown.

• Business AdministrationFoothill → Cal Maritime
• BUSINESS ADMINISTRATIONFoothill → Cal Poly San Luis Obispo
• CONSTRUCTION MANAGEMENTFoothill → Cal Poly San Luis Obispo
• ECONOMICSFoothill → Cal Poly San Luis Obispo
• INDUSTRIAL TECHNOLOGY AND PACKAGINGFoothill → Cal Poly San Luis Obispo
• WINE AND VITICULTUREFoothill → Cal Poly San Luis Obispo
• 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. - Management and Entrepreneurship ConcentrationFoothill → Humboldt State
• Business Administration B.S. - Marketing ConcentrationFoothill → Humboldt State
• Recreation AdministrationFoothill → Humboldt State
• Apparel Design and Merchandising: Concentration in DesignFoothill → San Francisco State
• Apparel Design and Merchandising: Concentration in MerchandisingFoothill → San Francisco State
• Business Administration: Concentration in AccountingFoothill → San Francisco State
• Business Administration: Concentration in Business AnalyticsFoothill → San Francisco State
• Business Administration: Concentration in Decision SciencesFoothill → San Francisco State
• Business Administration: Concentration in FinanceFoothill → San Francisco State
• Business Administration: Concentration in General BusinessFoothill → San Francisco State
• Business Administration: Concentration in Information SystemsFoothill → San Francisco State
• Business Administration: Concentration in International BusinessFoothill → San Francisco State
• Business Administration: Concentration in ManagementFoothill → San Francisco State
• Business Administration: Concentration in MarketingFoothill → San Francisco State
• Hospitality, Tourism and Event ManagementFoothill → San Francisco State

The other FHDA college

The district declares these courses cross-listed with ACTG 1B. 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 1BFinancial Accounting II · De Anza