This course focuses on understanding and applying the accounting equation, recording transactions and preparing financial statements in accordance with generally accepted accounting principles. Differences between International Financial Reporting Standards and Accounting Standards for Private Enterprises will be highlighted. Sound ethical judgment for financial statement preparation will be stressed. Emphasis is on accounting from a "preparer's" perspective. Three hours a week. 03-01-2019-02-04-2019 Lecture Tuesday, Thursday 10:00AM - 11:15AM, McDougall Hall, Room 328