Postulates, principles, the accounting cycle, capital and income measurement, financial statement preparation and analysis, emphasis on reporting to shareholders, creditors, and other external decision-makers.

Prerequisites: (Math 30-1, Pure Math 30 or equivalent) or (Math 30-2 or equivalent) or (Applied Mathematics 30 or equivalent)
Corequisites: Economics 101 and Academic Integrity Training 100
Further information: Course availability and times