ACCT R100 — Introduction to Accounting
This course introduces the basics of accounting for both service and merchandising businesses. Students will learn how to record and analyze transactions using the double-entry system and accrual method, and how those transactions connect to financial statements. Key topics include cash, receivables, inventories, assets, liabilities, equity, revenues, and expenses. By the end of the course, students will understand how businesses track their activities, prepare financial statements, and use accounting information to make decisions.