Introduction to financial accounting concepts and procedures; interpretation and analysis of financial statements for operating, investing, and financing decision-making. Prerequisites: Satisfactory completion of Entry-level Mathematics (ELM) requirement, and either credit for intermediate algebra or a satisfactory score on the Mathematics Diagnostic Test (MDT). Not open to students with credit for ACCT 2210.

Introduction to accounting information, the basic accounting cycle, and consideration of selected financial statement topics. The course emphasizes the uses and limitations of accounting information in economic decision-making, as well as problem-solving, oral and written communication skills, and computer skills.