The course will consider topics that are basic to the accounting process while giving attention to criminal accounting manipulations. Students completing this course will have a broad understanding of the accounting cycle. Students will gain knowledge of the basic accounts found in an accounting system including: revenues, expenses, assets, lliabilities and equity accounts. Students will learn how to prepare basic financial statements and analyze them to determine the fiscal viability of an organization. Attention will be given to cases involving accounting scandals and frauds. This course prepares students for the Introduction to Forensic Accounting.