Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide you with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner's equity accounts. The corporate form of business is discussed in detail. The focus of the course will provide you with an understanding of accounting information in a decision context. The course includes a computerized practice set. (CAN BUS 2)

This course introduces basic accounting procedures for analyzing, recording and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. Students identify sound ethical and personal values.