This course introduces the basic financial statements used by most businesses, as well as the essential tools used to prepare them. This course will serve as a resource to help business students succeed in their upcoming university-level accounting classes, and as a refresher for upper division accounting students who are struggling to recall elementary concepts essential to more advanced accounting topics. Business owners will also benefit from this class by gaining essential skills necessary to organize and manage information pertinent to operating their business. At the conclusion of the class, students will understand the balance sheet, income statement, and cash flow statement. They will be able to differentiate between cash basis and accrual basis techniques, and know when each is appropriate. They’ll also understand the accounting equation, how to journalize and post transactions, how to adjust and close accounts, and how to prepare key financial reports. All material for this class is written and delivered by the professor, and can be previewed here. Students must have access to a spreadsheet program to participate.