This course introduces students to the interesting and challenging field of Financial Accounting. Financial Accounting is a language designed to capture, summarize, and communicate the economic facts about an organization in a set of financial statements and the related descriptive notes. The course will focus on the principles of accounting and reporting to various users that are external to the organization. AFA 100 will emphasize the decision-makers or users. You will learn what information is provided in financial statements and the uses and limitations of this information to various decision-makers. Critical thinking and problem solving skills are developed through use of case analysis.