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Statements tell connected stories
Income, assets, liabilities, equity, and cash flow are separate views of the same business activity.
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33:010:272 · Accounting · School 33 — New Brunswick School of Business
Introduction to Financial Accounting introduces accounting as the language used to measure, record, report, and interpret business activity through financial statements.
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Rutgers Schedule of Classes
How hard?
Students rate teaching
SIRS · 9,066 responses · 2014–2025
Spring 2027
11 open in snapshot · 3 instructors
When it meets
Livingston
Checked-in sections · current seat counts are unavailable.
MTh 12:10 PM · Livingston · 2 sections · 2 open
W 12:10 PM · Livingston · 1 section · 1 open
AI-generated overview
Higher means more demanding · AI summary
4 units · topic sequence may vary by instructor
Students start with why organizations record transactions and how accounting information supports comparisons across firms.
The core mechanics are journals, ledgers, debits, credits, adjusting entries, and the discipline of keeping records balanced.
The course connects transaction records to income statements, balance sheets, statements of cash flows, and retained earnings.
Later work asks students to read statements for profitability, liquidity, operating performance, and comparability.
Public discussion is mostly professor and section focused rather than topic focused, so it is best read as scheduling advice, not evidence of a single course experience.
Income, assets, liabilities, equity, and cash flow are separate views of the same business activity.
Small debit-credit mistakes can change the meaning of a financial statement.
Rules standardize reporting, but students still need to ask what assumptions and estimates are embedded.
Common pitfall
Instead
Tie debit and credit effects to the account type instead.
Common pitfall
Instead
Practice tracing one transaction through multiple statements.
Common pitfall
Instead
Keep definitions precise because later problems combine many terms quickly.
11 open · Livingston
| Section | Status | Instructor | Meeting | Campus |
|---|---|---|---|---|
| 0124439 | Open | Evan Wasserman | Wednesday 12:10 PM-1:30 PM at BRR 1095; Friday 2:00 PM-3:20 PM at BRR 1095BRR 1095 | Livingston |
| 0324440 | Open | Natalia Jouan | Monday 12:10 PM-1:30 PM at BRR 1095; Thursday 12:10 PM-1:30 PM at BRR 1095BRR 1095 | Livingston |
| 0524441 | Open | Tuesday 2:00 PM-3:20 PM at BRR 1071; Thursday 2:00 PM-3:20 PM at BRR 1071BRR 1071 | Livingston | |
| 0624442 | Open | Monday 2:00 PM-3:20 PM at BRR 1071; Wednesday 2:00 PM-3:20 PM at BRR 1071BRR 1071 | Livingston | |
| 0724443 | Open | Monday 2:00 PM-3:20 PM at BRR 1095; Wednesday 2:00 PM-3:20 PM at BRR 1095BRR 1095 | Livingston | |
| 0824444 | Open | Monday 3:50 PM-5:10 PM at BRR 1095; Wednesday 3:50 PM-5:10 PM at BRR 1095BRR 1095 | Livingston | |
| 0924445 | Open | Monday 5:40 PM-7:00 PM at BRR 1071; Wednesday 5:40 PM-7:00 PM at BRR 1071BRR 1071 | Livingston | |
| 1024446 | Open | Monday 7:30 PM-8:50 PM at BRR 1071; Wednesday 7:30 PM-8:50 PM at BRR 1071BRR 1071 | Livingston | |
| 1124447 | Open | Guy Reynolds | Monday 7:30 PM-8:50 PM at BRR 3071; Wednesday 7:30 PM-8:50 PM at BRR 3071BRR 3071 | Livingston |
| 1224448 | Open | Natalia Jouan | Monday 10:20 AM-11:40 AM at BRR 1095; Thursday 10:20 AM-11:40 AM at BRR 1095BRR 1095 | Livingston |
| 1324449 | Open | Saturday 10:20 AM-1:20 PM at BRR 1071BRR 1071 | Livingston |
Historical student surveys
Teaching
4.08
Course quality
3.96
Response rate
53.0%
Coverage
154 offerings · 2014–2025
| Instructor | Offerings | Teaching | Quality |
|---|---|---|---|
| Marshall Saunders | 23 | 4.18 | 4.00 |
| Sarah O'Rourke | 22 | 4.54 | 4.30 |
| Evan Wasserman | 20 | 3.97 | 3.87 |
| Wasserman E | 10 | 3.81 | 3.72 |
| Disen Huang | 9 | 3.94 | 3.83 |
| Bharat Sarath | 9 | 2.98 | 2.99 |
Catalog and planning context
Credits
3
Current campuses
Livingston
Current availability
11 open of 11
Catalog terms
Fall, Spring, Summer, Winter
Core codes
None listed
Loaded terms
8
No prerequisite note appears in the checked-in Rutgers catalog snapshots.
No direct degree-list membership appears in the checked-in requirement index.