Accounting  is designed to introduce students to financial accounting including a study of the financial statements of business entities, generally accepted accounting principles,  and the measurement and reporting of assets, liabilities, equity, revenues and expenses.

Since a basic understanding of financial accounting is necessary for anyone entering the business world, the objective of this class is to prepare students for jobs requiring a basic knowledge of business records and to introduce the fundamentals of accounting for students who wish to go into advanced studies in this field.  Every individual and group in society may need to make economic decisions based on financial data and reports. 

The major reason for studying financial accounting is to acquire the knowledge and skills necessary to make informed economic decisions. This class is intended to be a hands-on learning experience. It requires the student to read the text, listen to a limited amount of lecture, and a great deal of "doing" accounting work in class. Most students will have little homework if class time is spent productively. Students will gain the technical and procedural skills required in accounting departments of today's businesses.  

This course may contain the following teaching methodologies:

· Lecture / applied discussions
· Examination/evaluations/quizzes
· Problem solving
· Collaborative learning
· Exploration and querying

Sincerely yours,

Wendy S. Jorgensen