This course provides a survey of economic systems, forms of business ownership, and considerations for running a business. Students will learn various aspects of business, management, and leadership functions; organizational considerations; and decision-making processes. Financial topics are introduced, including accounting, money and banking, and securities markets. Also included are discussions of business challenges in the legal and regulatory environment, business ethics, social responsibility, and international business. Emphasized is the dynamic role of business in everyday life.

Starting, operating, and growing a small business. Includes essential management skills, how to prepare a business plan, accounting, financial needs, staffing, marketing strategies, and legal issues.

Topics include corporations, cost accounting, stocks, bonds, financial statement interpretations, and theories and principles of accounting, with an emphasis on management accounting methods.

An introduction to financial accounting concepts including the accounting cycle and financial statements for service and merchandising sole proprietorships or partnerships. The analysis, interpretation, and recording of business transactions, as well as special journals, the voucher system, and a general knowledge of basic accounting principles and procedures.