This course is designed for those who are interested in accounting practices and knowledge. The course consists of essential business and accounting knowledge that would enable me to start a business as a sole proprietor. The knowledge is various from dealing with a variety of transactions from an accounting perspective, preparing simple financial reports, to analyzing the report for self-improvement.   

Thus, the course learning outcomes are as follows:

1. To describe the importance and functions of accounting in businesses.
2. To record business transactions by using the double entry system.
3. To describe the accounting processes and systems in a business.
4. To prepare an accounting reports.
The course includes twelve (12) sessions which could be delivered based on a fifteen (15) weeks period throughout the semester. A variety of assessment methods will be conducted for the time being, and the final grading is given based on the following criteria. 

A: 80 - 100 score 
B+: 75 - 79 score
B: 70 - 74 score 
C+: 65 - 69 score 
C: 60 - 64 score 
D+: 55 - 59 score 
D: 50 - 54 score 
E: 0 - 49 score (Fail the course)