This course introduces students to the fundamental accounting principles, practices and procedures necessary for the recording and reporting of financial data within a business entity. It also examines how the reported results of the entity are analyzed. The objectives are: to acquaint students with the main principles and concepts underlying the recording and reporting of financial data, to introduce the procedures and techniques involved in the recording and reporting of financial data, and to explain the procedures and techniques involved in the analysis of the financial accounts of a business entity.