3.00 Credits
The basic concepts of accounting and finance as applied to new venture creation and operation. Topics include financial statement analysis, valuation, dept and equity financing, budgeting, and variance analysis. Non-Business Administration majors only. Prerequisite: 30 credit hours and one of the following: MATH U120, MATH U121, MATH U122, MATH U126, MATH U127, MATH U141, or MATH U241.