This course is an organizational leader's introduction to the world of business and finance, focusing on financial accounting and financial statement analysis, essential topics for cadets concentrating in economics, engineering management, and general management. Cadets study the accounting model in detail, spanning analysis and recording of business transactions to the production of the financial statements, and learn to apply economic reasoning in performing financial ratio analysis of the underlying business enterprise. The course culminates with a capstone project involving financial statement analysis of a major U.S. corporation in relation to one of its principal competitors that enables cadets to apply the subject matter as users of financial statements in a real-world context. This course is the first of a two-course financial economics sequence which culminates with SS494 - Principles of Finance.