This course introduces the student to the basic theory, objectives and techniques of accounting, as the tool for understanding business financial performance. Emphasis is on the use and interpretation of common financial statements for business decision-making: income statement, balance sheet, statement of cash flows, and statement of owner’s equity. Topics include the identification, measurement and classification of financial effects of business transactions, and the appropriate treatment of those effects using Generally Accepted Accounting Practices (GAAP).

A description for this course has not been provided