Link to syllabus from Accounting 101 at Mike's and Trump's alma mater.
Here is the nugget:
The course adopts a decision-maker perspective of accounting by emphasizing the relation between accounting data and the underlying economic events that generated them.
The course focuses initially on how to record economic events in the accounting records (i.e., bookkeeping and accrual accounting) and how to prepare and interpret the primary financial statements that summarize a firm's economic transactions (i.e., the balance sheet, the income statement, and the statement of cash flows).
No one without this type of training should be allowed anywhere near a public policy position at any time.