This course teaches the accounting that entrepreneurs and small business owners need to make sound decisions and communicate credibly with lenders, investors, and partners. Students learn the accounting cycle and the language of business; prepare and interpret the income statement, balance sheet, and statement of cash flows for a small venture; apply cost behavior, pricing, break-even, and margin analysis; manage cash flow, working capital, and bookkeeping systems suited to startups; and address tax obligations, internal controls, and compliance basics. Using free open textbooks and government small business resources, students build a venture financial package they can use in the real world. The course is dual-numbered and serves undergraduate (BICE 308) and graduate (BICE 508) students together. Both levels complete the same topics and core assessments; graduate students complete extended deliverables that require deeper analysis, additional professional or scholarly sources, and quantified extensions, as noted in each assignment.