The first accounting course for non-business and business students alike. Covers the complete accounting sequence through preparation of financial statements as applied to the sole proprietorship form of business organization. The major emphasis is on applying practical application to accounting theory. No prior knowledge of business or bookkeeping is needed for this course.

Description: A study of fundamental principles of financial accounting beginning with the accounting cycle, including the preparation of financial statements for a service and merchandising enterprises with emphasis on corporate form and organization. The primary focus is on analyzing transactions and the use of accounting concepts.