Provides students with a basic understanding of the role of accounting information in business. Focuses on business operating processes throughout the management planning, performing and evaluating cycles. Intended to open the door on understanding the world of business, provide insights on how businesses operate, and enable students to become familiar with the conventions used by businesses to report to those who need to know more about the business. Prerequisites: MAT 1044 or permission of instructor.

3 Credits, 3 Class Hours A study of accounting meant for persons who intend to own and/or operate their own business. The emphasis is on how to interpret accounting information and how to use it to make smart business decisions. Some general accounting procedures such as recording debits and credits and preparing financial statements will be covered, but the majority of the course will focus on understanding accounting information and how it is useful to both internal and external users. Some curriculums allow students to choose between ACCT 1010 and ACCT 1104, others require ACCT 1104. Please verify curriculum requirements before enrolling. Note: This course does not substitute for ACCT 1104.