The first college level course in accounting emphasizes financial accounting. This course covers the accounting cycle, assets, liabilities, and stockholders' equity. Attention is given to providing the student with an understanding of accounting procedures and the ability to use accounting data effectively. Computer applications are included. This course is designed for students who plan to continue with additional courses in the field, as well as for those whose needs are limited to an introductory course.

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