The accounting program provides business administration and liberal arts students with an understanding of the development and use of accounting records and statements, budgeting funds, and cash flow analysis. For this purpose a two-semester course is offered that covers the development and use of the records, accounts and financial statements of merchandising, service and manufacturing concerns, whether organized as proprietorships, partnerships or corporations. The accounting program provides business administration and liberal arts students with an understanding of the development and use of accounting records and statements, budgeting funds and cash flow analysis.