This is the first course in a two-semester Accounting course sequence. Accounting is the process of planning, recording, analyzing, and interpreting financial information. The accounting process includes recording financial activities, but accounting is not the same as bookkeeping or recordkeeping. Bookkeeping is only the recording part of the accounting process. Accounting goes much further than just keeping records. Accounting involves analyzing and interpreting a business’s operations to determine its financial well-being and plan its future success. Accounting A is a skills-based course that is of value to all students, whether exploring a career in business or for personal financial needs. Accounting A is an essential course for students who are pursuing a strong background in business, marketing and management. This course covers the complete accounting cycle for a service business organized as a proprietorship, along with journalizing and posting transactions.