This introductory course provides students with a foundational understanding of accounting principles and practices. Students will learn how to record, classify, and summarize financial transactions using the accounting cycle. Topics include the role of accounting in business, basic financial statements, debits and credits, journal entries, and ethical practices in financial reporting. Through hands-on activities, simulations, and real-world examples, students will develop critical thinking and problem-solving skills necessary for personal financial literacy and future business coursework.