Financial Accounting

June 1-July 24

Location: Online

Instructor: Joshua R. Zender

Credit: BA 250, 4 units

Age: 18+

Cost: $1,248

Introduces the principles and practices of financial accounting, including the recording of business transactions, the accounting cycle, and the preparation of financial statements. Emphasis is placed on understanding how financial information supports external decision making.

Students completing BA 250 will be able to:

• Explain the role and purpose of financial accounting.
• Record transactions using the double-entry system.
• Complete the accounting cycle and prepare core financial statements.
• Analyze basic financial information using ratios and trends.
• Describe internal control concepts and the function of accounting information systems.

Registration will open May 26 through Open University for summer 2026 enrollment.

Enrollment in this College of Extended Education Certificate program is for students who are not currently attending Cal Poly Humboldt.