This course covers the fundamentals of accounting as the information system of business. Students learn how accounting captures, records, and reports financial transactions to provide essential data for management decisions. Topics include basic accounting principles, financial statements, cost concepts, revenue and expense recognition, and the accounting cycle. The course emphasizes understanding accounting information—reading and interpreting financial data—rather than producing it. Students explore how managers use accounting data to evaluate operational results, assess organizational performance, and make informed decisions. The course provides a firm foundation in accounting as the language of business, equipping students to understand financial reports and use accounting information effectively in managerial roles across various organizational contexts.