This noncredit course introduces the fundamentalýconcepts of accounting to students who may notýhave prior or recent academic or businessýexperience in this subject area. Students who haveýnever had an accounting course in theýundergraduate studies or who completed theirýcourse work with less than a 147B148 should planýto take this course. The primary objective of thisýcourse is to enable students to developýfundamental skills in using and understandingýfinancial information and the accounting toolsýnecessary to the successful operation of anyýbusiness or organization.