The Accounting 1 course is designed to enable the student to understand and use intelligently financial data of business organizations within our economic system. The procedures of accounting are taught with emphasis on the “why” behind them. The logic and theory of accounting become an integral part of the course. The approach is designed to aid the student to think logically and to arrive at correct conclusions, rather than remain entirely dependent upon the memorization processes. The course material progresses from accounting principles applicable to the simplest type of proprietorship to the more complex corporate form of organization. At the end of the year the students will be able to put their knowledge of accounting to use in a practical business simulation. This course is excellent preparation for those students intending to major in business, engineering, or prelaw in college.

PREREQUISITE: 85% in Algebra