It introduces the accounting cycle, the use and construction of the work sheet and its adjusting entries, financial statements, and the valuation of assets, liabilities, and stockholders equity.
Emphasis is placed on the decisional aspects of accounting.
Working papers are required. A study guide is available is available, but not required. Students are expected to attend all classes, arrive on time, bring their own text, and completed to homework to class. As noted above class participation and completed homework will affect the students final grade. Cheating in any form will result in a F in the course.