Introductory Accounting for Business is concerned with the use, interpretation and analysis of accounting data. The accounting process is studied to provide an understanding of the principles used to prepare financial statements. In accounting theory, you will be exposed to generally accepted accounting principles and properly prepared financial statements. You will also be shown how to read and understand these statements, as well as to see the effect of routine business transactions upon them. Accounting for cost control and profit planning explores concepts such as job order costing, process costing and break-even analysis. Financial analysis deals with comparative analysis and methods used to identify financial strengths and weaknesses of the business. The objective is to make you a better manager, not a good accountant.