In this introductory course, students gain a foundation in the skills needed for college ac-counting courses, office work, and managing their own small businesses. They also build an appreciation for the role of accounting in managing a profitable business. The course pro-vides an overview of the three forms of accounting: financial, cost, and management ac-counting. Instructional material covers the basic concept conventions and rules of the double entry system—and includes techniques for analyzing ratios from a balance sheet. The con-cepts of ethics, integrity, confidentiality, and rigor are woven through all the units.