This course defines and identifies accounting information as approached from the perspective of an end-user. Course coverage includes financial accounting and managerial accounting concepts. The financial accounting concepts discussed include the meaning of the basic accounting equation, accounting for merchandising business, and financial statement analysis. The managerial accounting topics include cost behavior, cost-volume profit, budgeting, and cost tracking and analysis. This course may not substitute for accounting or elective requirements for majors in the School of Business and Economics. Prerequisite: Sophmore standing. (F;S;SS)