An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

(Not open to students majoring in Biotechnology or Laboratory Management or to students who have completed BIOL 101 or BIOL 102. Fulfills the laboratory science requirement.) An introduction to the structure and function of living organisms. The aim is to apply the scientific method and use scientific and quantitative reasoning to make informed decisions about experimental results in the biological sciences. Topics include the chemical foundations of life, cell biology, genetics, evolution, ecosystems, and interdependence of living organisms. Discussion also covers the importance of the scientific method to biological inquiry and the impact of biological knowledge and technology on human societies. Laboratory activities emphasize the scientific method. Students may receive credit for only one of the following: BIOL 101 - BIOL 102, BIOL 103, BIOL 105, or BSCI 105.