Credit Hours4 Lecture:4Lab:0 IAI Major Number BUS 903 The first college-level course in accounting emphasizes financial accounting. This course covers the accounting cycle, assets, liabilities, and stockholders equity. Attention is given to providing the student with an understanding of accounting procedures and the ability to use accounting data effectively. Computer applications are included. This course is designed for students who plan to continue with additional courses in the field, as well as for those whose needs are limited to an introductory course.