This noncredit course introduces the fundamental concepts of accounting to students who may not have prior or recent academic or business experience in this subject area. Students who have never had an accounting course in the undergraduate studies or who completed their course work with less than a 147B148 should plan to take this course. The primary objective of this course is to enable students to develop fundamental skills in using and understanding financial information and the accounting tools necessary to the successful operation of any business or organization.