The course objective is to provide a comprehensive introduction to the essential principles and practices of modern accounting. Students gain practical experience with bookkeeping, recording transactions, and preparing key financial statements such as the income statement, balance sheet, and statement of cash flows. The course covers a wide range of topics, including the accounting cycle, merchandising operations, inventory management, and advanced accounting methods like depreciation. By the end of the course, students are equipped to manage the financial aspects of a sole proprietorship, ensuring accurate financial reporting.