hours. Principles of financial and managerial accounting for students in technology, social sciences, health, and other applied areas. Emphasis on role of accounting in organizational decisions. Not open to business majors.

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.