Accounting 1 is a business course that introduces the language of business using Generally Accepted Accounting Principles (GAAP) and procedures for proprietorships and partnerships using double-entry accounting.  Emphasis is placed on accounting principles as they relate to both manual and automated financial systems.  This course involves understanding, analyzing, and recording business transactions and preparing, analyzing, and interpreting financial reports as a basis for decision making.  Instructional strategies should include the use of computers, projects, simulations, case studies, and business experiences requiring the application of accounting theories and principles.