Accounting systems, recording business transactions, matching principal, adjustments, accounting cycle, merchandising transactions, periodic and perpetual inventory systems, financial statements, special journals, cash, receivables, temporary investments, inventories, plant assets, intangible assets, current liabilities, payroll, notes payable, partnerships, corporations, equity rights, retained earnings, dividends, long-term liabilities, investments in bonds, investments in stocks, consolidations, multinational enterprises, and statement of cash flows. Expected to be offered: Fall semesters 3 credits

This course is a survey of uses of accounting information by investors and creditors for decision making. Emphasis is placed on basic accounting principles used to prepare, analyze, and interpret financial statements.