Students recognize, evaluate, and prepare for a rapidly evolving global business environment that requires flexibility and adaptability. Students apply technical skills to address business applications. Students develop a foundation in the economical, financial, employees, and entrepreneurs. Students enhance reading, writing, computing, communications, and reasoning skills and apply them to the business environment.

Introduces general accounting concepts, principles, and procedures; emphasizes the need for financial records; provides the fundamental equation and its application to accounting procedures, including the basic steps of the accounting cycle, special journals, ledgers, work sheets, adjusting and closing entries, special problems in the purchase and sale of merchandise, notes and interest, depreciation, accurals and prepaid items, payroll records and personal income taxes. Students complete practice sets or simulations, use calculators and process some data electronically.

A study of accounting for merchandising, notes payable, notes receivable, evaluation of receivables and equipment, and evaluation of inventories in a manual and computerized environment.

Students develop a foundation in the economical, financial, technological, international, social, and ethical aspects of business to become competent consumers, employees, and entrepreneurs.