Introduction to accounting principles for both accounting and non-accounting students. Both service and merchandising (retail/wholesale) businesses are introduced. Areas covered include: analyzing and recording of business transactions using the double-entry accounting system; adjusting and closing entries and financial statement preparation. Generally accepted accounting principles, accounting ethics and analytical tools help students become informed users of financial statements.

This course introduces the field of marketing and its focus on how consumer purchasing behavior impacts the marketplace (domestically and internationally). Emphasis will be placed on understanding the customers' needs and wants, marketing mix and its impact on the external market environment. Students will demonstrate the marketing concepts, principles and strategies through the development of a marketing plan.