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Financial Accounting Foundations: A Practical Introduction to the Language of Business

Nguồn ngoài

Financial Accounting Foundations: A Practical Introduction to the Language of Business

An approachable introduction to financial accounting that connects core concepts to real-world business activities. Students learn how transactions are recorded, translated into financial statements, and used to understand business performance.

Business
Tác giả
Sandra Li
Nhà xuất bản
De Anza College
Nguồn
LibreTexts
Giấy phép
CC BY-NC-SA
Ngôn ngữ
EN
Danh mục
Kế toán - Kiểm toán
Đọc trực tuyến Tải PDF (nguồn mở)
Mục lục· 70 mục
  1. 01: Introduction to Financial Accounting
  2. 1.01: Importance of Accounting
  3. 1.02: Users of Accounting Information
  4. 1.03: Financial vs Managerial Accounting
  5. 1.04: Types of Organizations
  6. 1.05: Accounting Career Pathways
  7. 1.06: Introduction to The Accounting Cycle
  8. 1.07: Summary
  9. 1.08: Key Terms
  10. 1.09: Practice Questions
  11. 1.10: Alternate Text Descriptions
  12. 02: Accounting Equation and Journal Rules
  13. 2.01: The Accounting Equation
  14. 2.02: The Expanded Accounting Equation
  15. 2.03: Transaction Analysis - Example
  16. 2.04: Debit and Credit Rules
  17. 2.05: Applying the Debit and Credit Rules
  18. 2.06: Summary
  19. 2.07: Key Terms
  20. 2.08: Practice Questions
  21. 2.09: Alternative Text Descriptions
  22. 03: Journalizing Transactions
  23. 3.01: Journal Entry
  24. 3.02: Journalizing Transactions
  25. 3.03: Summary
  26. 3.04: Key Terms
  27. 3.05: Practice Questions
  28. 3.06: Alternate Text Descriptions
  29. 04: Posting and the Trial Balance
  30. 4.01: Posting to the General Ledger
  31. 4.02: Finding each account's balance
  32. 4.03: Journaling and posting to account
  33. 4.04: Prepare a Trial Balance
  34. 4.05: The Unadjusted Trial Balance - Example
  35. 4.06: Summary
  36. 4.07: Key Terms
  37. 4.08: Practice Questions
  38. 4.09: New Page
  39. 05: Accrual Accounting and Adjusting Entries
  40. 5.01: Accrual Accounting Foundations
  41. 5.02: Cash vs Accrual comparison
  42. 5.03: Adjusting Entries
  43. 5.04: The Adjusted Trial Balance
  44. 5.05: Summary
  45. 5.06: Key Terms
  46. 5.07: Practice Questions
  47. 5.08: Alternate Text Descriptions
  48. 06: Completing the Accounting Cycle
  49. 6.01: Worksheet
  50. 6.02: The Financial Statements
  51. 6.03: Closing Entries
  52. 6.04: Post-Closing Trial Balance
  53. 6.05: Key Terms
  54. 6.06: Practice Questions
  55. 6.07: New Page
  56. 07: Merchandising Transactions
  57. 7.01: The Perpetual Inventory System
  58. 7.02: The Periodic Inventory system
  59. 7.03: Comparing Inventory Systems
  60. 7.04: Accounting for Shipping Costs
  61. 7.05: Summary
  62. 7.06: Key Terms
  63. 7.07: Practice Questions
  64. 7.08: New Page
  65. 08: Inventory Cost Flow Assumptions
  66. 8.01: Inventory Valuation Methods and Comparison
  67. 8.02: Calculate COGS and Ending Inventory
  68. 8.03: Summary
  69. 8.04: Practice Questions
  70. 8.05: New Page