This course covers accounting theory, application, and language, with an emphasis from a manager's perspective. Topics include: balance sheets, income statements, and statements of cash flows, financial statement analysis, cost behavior, and capital budgeting. Each student completes an accounting project designed to integrate course topics into a business project. Class must be passed with a 2.0 or better to count for BAS-Applied Management degree. Prerequisite: meets the criteria for acceptance into a BAS/BSN program, completion of a two-year degree or equivalent, or instructor approval.