(Offered online Mini-Mester A, Fall and Spring terms, and as a hyflex full-semester option during Fall term) This course is a comprehensive course providing students with the basic understanding of underlying principles, theories and concepts guiding the recording and analysis of business transactions and the preparation and interpretation of the principle financial statements. This course guides students through the complete accounting cycle for service and merchandising businesses. Prerequisite: There is no prerequisite for this course; however, students should have strong math skills including those in algebra. It is strongly recommended that students complete CGS 1100C or have equivalent skills.