Mata kuliah ini mencakup pembahasan mulai konsep, prinsip, teknik dan prosedur akuntansi dalam lingkungan bisnis, persamaan dasar akuntansi, siklus akuntansi dalam fase pencatatan dan peringkasan yang meliputi perusahaan jasa, perdagangan dan manufaktur. This course includes discussions ranging from concepts, principles, techniques and accounting procedures in a business environment, basic accounting equations, accounting cycles in the recording and summarizing phases which include service, trading and manufacturing companies.