This course is an introduction to accounting concepts and the elements of financial statements. Includes basic accounting vocabulary, analysis of business transactions from an accounting viewpoint, how to recognize, record, and classify new accounting data. Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are covered.

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.