This is a two-semester class- Accounting (I) and Accounting (II). Accounting (I) and first two-thirds of Accounting (II) include an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the three basic financial statements: the income statement, statement of financial position, and statement of cash flows. The remaining one-thirds of Accounting (II) includes the introduction to cost and management accounting. Topics related to cost accounting systems and cost-volume-profit analysis will be covered. As such, this course offers students the knowledge about not only financial accounting information presented to outsiders of a firm, but also some management accounting information used by managers inside a firm. The course is designed to benefit all non-accounting major students who will be future users of accounting information.