Description: An introduction, from a user perspective to the principles and procedures of financial accounting. Topics include the conceptual framework, the accounting equation, double-entry bookkeeping, the accounting cycle, an introduction to Generally Accepted Accounting Principles, and financial statement preparation and interpretation.

Prerequisites: Min. "C+" in one of Principles of Math 11, Applications of Math 11, or Foundations of Math 11, and min. "C" in English 12.