This course is an introductory course designed to acquaint students with the fundamental principles of accounting.  Time will be spent learning the complete accounting cycle.  This includes analyzing and recording entries in journals, posting, completing the work sheet and preparing financial statements.  Work will be done manually and by computer.  Automated Accounting 6.0 will be used to complete the problems.

Two simulations, using the computer, will be completed.  Accounting for a service business, partnership accounting for a merchandising business, and corporate accounting for a merchandising business will be covered.  Accounting control systems will be included.