The financial accounting process, the role of the profession and the analysis of financial statements. Principal focus on interpretation of financial statements, with emphasis on asset and liability valuation problems and the determination of net income. Prereq: MATH 1070 or MATH 1110 or MATH 1080 or MATH 1130 or MATH 1401 with a grade of C- or higher. Restriction: Restricted to undergraduate students at a sophomore standing or higher. Max hours: 3 Credits.