This course is an introduction to accounting. The overarching objective of the course is to prepare students for careers in any business by providing them with a solid foundation in financial accounting and reporting without overloading them with the mechanics and procedures more appropriate for future accountants. The focus of the course is 3-statement model -- that is, using the income statement, balance sheet and cash flow statement simultaneously both to provide clearer insights into a business and to make more informed decisions. With a strong emphasis on the interpretation of real-world financial statements, the course teaches students how to read, analyze, and interpret financial accounting data. (Not open to students with credit in ACCT 200.) Prerequisite: Goal 1, Outcome 2 and Goal 2, Outcome 1.