Accounting 101 

Meet Your Instructor:  Jinhee Trone, CPA, M.Ed.

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Hi Everyone!

I have been teaching accounting for nearly 20 years, much of that at SAC! I hold a Bachelor of Science degree in Business Administration with an emphasis in Accounting from CSULA and a Masters in Higher Education Policy and Administration from UCR. I am also a California CPA*.

I started my business career as a financial auditor at Ernst & Young, in the Los Angeles office and spent some time in the tax department as well. After 8 years, I moved on to run my own consulting firm before taking on the full-time faculty position at SAC. I am a published textbook author, including one on Federal Income Taxes. 

I am passionate about my students and teaching! I have two grown children, both are in graduate school! One lives in Boston and the other in Seattle – so I travel a lot!

I am married and my “children” still at home are my two cattle dog mixes named Blue and Juno! They are brother and sister and five years old!

I love yoga, hiking, biking, traveling and trying new restaurants! I spend most weekends with my husband of 28 years doing one of those activities! 😊

*Currently inactive

Course Description:

Financial accounting for the business administration transfer student. The study of accounting as an information system, examining why it is important, and how it is used by investors and creditors to make decisions. Coverage includes the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the classified financial statements, and statement analysis. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics. 

Textbook Information: 

The course materials needed is the Financial Accounting Custom W/ Connect Plus, Spiceland, 4th Edition  (hardcopy or online), WITH McGraw-Hill Connect PLUS. The textbook can be purchased bundled with CONNECT PLUS code: Financial Accounting Custom W/ Connect Plus, Spiceland, 4th Edition  from the SAC bookstore for $99. Alternatively, you may purchase the online only version which includes the eBook and the Connect Plus code for $79 directly from the Connect site. Note, this does not include a hard copy of the book; only the eBook. Please see the syllabus for ISBN's.

You are NOT required to have a hard copy of the book but some of you may prefer to have one. To purchase the bundled textbook, you can contact the SAC bookstore online. SAC bookstore.

Course and Student Learning Objectives: 

1. Students will be able to record transactions, make adjustments, and close the accounting cycle. 

2. Students will be able to prepare GAAP based financial statements.