The first college level course in accounting emphasizes financial accounting. This course covers the accounting cycle, assets, liabilities, and stockholders' equity. Attention is given to providing the student with an understanding of accounting procedures and the ability to use accounting data effectively. Computer applications are included. This course is designed for students who plan to continue with additional courses in the field, as well as for those whose needs are limited to an introductory course.

An introduction to financial accounting concepts and their application in the accounting process for business organizations. Includes financial statement preparation and analysis and communication of financial information. No previous knowledge of accounting required. Lab fee $2.