This course provides a study and overview of accounting theory, practice, issues, and objectives. The course focuses on the proper interpretation of financial information to understand the financial condition of any type of organization. The course may cover the nature, function, and environment of accounting, the basic accounting statements, and key financial accounting ratios. Excel proficiency is expected prior to enrollment in this course. Students should consider completing CMPL 402 Excel if they have not completed an Excel course in transfer.