This course is intended to provide managers and potential managers an overview of the subject of accounting. Students will learn basic financial and managerial accounting concepts and how to read and analyze financial statements. The course starts by looking at the commonalities and differences between for-profit and not-for-profit organizations. It then introduces students to the basics of bookkeeping and accounting and tools that are commonly used in the decision-making process and financial analysis. The course concludes with an introduction to basic budgeting techniques and ethics.