4 units; 4 hours Lecture, 1 hour Laboratory Recommended Preparation: Eligibility for ENGL 100 and READ 100. Covers practical accounting, terminology, and the complete accounting cycle from documentation through journals, ledgers, and financial statements for both service and merchandising companies. Designed for careers in the field of accounting as well as business owners who wish to prepare their own accounting records. May be offered in a Distance- Learning Format.

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.