(3-0-3) A survey of accounting principles, concepts, and procedures.  Recognition of accounting as a device to measure financial activity of for-profit organizations using financial statement.  Introduction of the accounting information cycle, journals, ledgers, and appropriate accounts.  PR: Eligibility to enroll in MATH 101 or higher.

(3-0-3) Use of the internal accounting system in the preparation of relevant data for effective managerial planning and control decisions.  PR: ACCT202.

(3-0-3) Emphasis on various kinds of auditing techniques.  Attention is also given to audiotors' duties and responsibilities, reporting requirements, and eithics.  PR:ACCT431