This course provides a brief but comprehensive introduction to accounting. It gives students a basic understanding of accounting principles and procedures used for recording, classifying, and summarizing fi nancial data. Students also learn accounting terminology and are introduced to the fi nancial forms, records, and statements used in the business world.

Provides a framework in which nonbusiness majors can see how accounting relates to, and reports on, business activities. Introduces the basic financial accounting concepts, principles, and practices applied to the preparation and interpretation of the major financial statements. Takes a business process approach to the information requirements of external decision makers.