Accounting is the language of business. This course concentrates on basic accounting concepts beginning with the accounting equation and includes the development and analysis of financial statements. The emphasis is on the use of financial information for decision-making purposes. (3 s.h.)

This course provides a thorough study of basic accounting principles. The accounting cycle is introduced using an appropriate mix of conceptual and procedural problems. A real-world problem using computer applications is also covered. This is a basic course, which aids in building a foundation for financial analysis and decision-making. (Fall, Spring, Summer) [Graded (Standard Letter)] Registration Restriction(s): Intensive English Program majors may not enroll