COURSE DESCRIPTION

In accounting, an account is a record in the general ledger that is used to sort and store transactions. Most accounting systems require that every transaction will affect two or more accounts. Finance is a broad term that describes activities associated with banking, leverage or debt, credit, capital markets, money, and investments. Basically, finance represents money management and the process of acquiring needed funds. Finance also encompasses the oversight, creation, and study of money, banking, credit, investments, assets, and liabilities that make up financial systems.