ACCT 140
Accounting Essentials
Cascadia College · UGRD · Fall 2026
Catalog description
Students will acquire a practical understanding of financial and managerial accounting concepts. With a focus on the relationship between real-world events and the accounts and numbers that appear on financial statements, students will explore the accounting for common transactions and learn to apply the basic tools of financial statement analysis to various types of business and not-for-profit organizations. Managerial accounting topics include analysis of the cost of manufactured products, cost behavior, break-even analysis, and budgeting. This course is intended for the non-accounting specialist and is not recommended for students planning to transfer into bachelor's degree programs in business.
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