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Financial Accounting

Nguồn ngoài

Financial Accounting

In Financial Accounting, students learn the basic accounting principles, preparing them for a career in business or as the first course in their preparation to become an accountant. This course starts out teaching with a focus on small, sole-proprietorships providing a service, and gradually layers accounting practices from the most basic to the more complex accounting practices recommended for large companies.

AccountingBusiness
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Kế toán - Kiểm toán
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Mục lục· 154 mục
  1. 01: What is Accounting
  2. 1.01: Introduction- What Is Accounting
  3. 1.02: Accounting Defined
  4. 1.03: Users of Accounting Information
  5. 1.04: Types of Businesses and Business Activities
  6. 1.05: Ethics in Accounting
  7. 1.06: Glossary Unit 1
  8. 1.07: Exercises- Unit 1
  9. 02: Accounting Principles and Practices
  10. 2.01: Introduction- Accounting Principles and Practices
  11. 2.02: GAAP Generally Accepted Accounting Principles
  12. 2.03: Account Types
  13. 2.04: The Basic Accounting Equation
  14. 2.05: Financial Statements
  15. 2.06: Accounting in the Headlines
  16. 2.07: Glossary- Lesson 2
  17. 2.08: Exercises- Unit 2
  18. 03: The Accounting Cycle
  19. 3.01: Introduction- The Accounting Cycle
  20. 3.02: The Accounting Cycle
  21. 3.03: Accounts Journals Ledgers and Trial Balance
  22. 3.04: General Rules for Debits and Credits
  23. 3.05: Journal Entries
  24. 3.06: Posting to the General Ledger
  25. 3.07: Preparing a Trial Balance
  26. 3.08: Glossary- Lesson 3
  27. 3.09: Debit and Credit Review
  28. 3.10: Exercises- Unit 3
  29. 04: Completion of the Accounting Cycle
  30. 4.01: The Accrual Basis and Cash Basis of Accounting
  31. 4.02: Classes and Types of Adjusting Entries
  32. 4.03: Adjusting for Accrued Items
  33. 4.04: Adjusting for Deferred Items
  34. 4.05: Preparing an Adjusted Trial Balance
  35. 4.06: Preparing Financial Statements
  36. 4.07: Closing Entries
  37. 4.08: Accounting in the Headlines
  38. 4.09: Glossary- Completing the Accounting Cycle
  39. 4.10: Exercises- Unit 4
  40. 05: Accounting For a Merchandising Enterprise
  41. 5.01: Merchandising Business
  42. 5.02: Merchandise Inventory
  43. 5.03: Buyer Entries under Perpetual Method
  44. 5.04: Seller Entries under Perpetual Inventory Method
  45. 5.05: Buyer Entries under Periodic Inventory System
  46. 5.06: Seller Entries under Periodic Inventory Method
  47. 5.07: Glossary- Accounting for a Merchandising Enterprise
  48. 5.08: Exercises- Unit 5
  49. 06: Financial Reporting for a Merchandising Enterprise
  50. 6.01: Adjusting Entries for a Merchandising Company
  51. 6.02: Merchandising Financial Statements
  52. 6.03: Journalizing Closing Entries for a Merchandising Enterprise
  53. 6.04: Impacts of Inventory Errors on Financial Statements
  54. 6.05: Accounting in the Headlines
  55. 6.06: Exercises- Unit 6
  56. 07: Inventory Valuation Methods
  57. 7.01: Merchandise Inventory
  58. 7.02: Inventory Methods for Ending Inventory and Cost of Goods Sold
  59. 7.03: Methods Under a Periodic Inventory System
  60. 7.04: Effects of Choosing Different Inventory Methods
  61. 7.05: Lower of Cost or Market Rule
  62. 7.06: Internal Control Issues and Procedures for Inventory
  63. 7.07: Exercises- Unit 7
  64. 08: Accounting Information Systems
  65. 8.01: Principles of Accounting Systems
  66. 8.02: Special Journals
  67. 8.03: Subsidiary Ledgers and Control Accounts
  68. 8.04: Internal Control and Accounting System Design
  69. 8.05: Accounting in the Headlines
  70. 8.06: Exercises- Unit 8
  71. 09: Cash
  72. 9.01: Internal Control Structure
  73. 9.02: Cash and Internal Control
  74. 9.03: Preparing a Bank Reconciliation
  75. 9.04: Petty Cash
  76. 9.05: Accounting in the Headlines
  77. 9.06: Exercises- Unit 9
  78. 10: Receivables
  79. 10.01: Receivables
  80. 10.02: Subsidiary Ledgers and Control Accounts
  81. 10.03: Direct Write-Off and Allowance Methods
  82. 10.04: Estimating Bad Debts
  83. 10.05: Accounting for Credit Card Sales
  84. 10.06: Accounting for Notes Receivable
  85. 10.07: Exercises- Unit 10
  86. 11: Plant Assets and Intangible Assets
  87. 11.01: Long Term Assets
  88. 11.02: Entries for Cash and Lump-Sum Purchases of Property Plant and Equipment
  89. 11.03: Methods for Computing Depreciation
  90. 11.04: Computing Book value
  91. 11.05: Asset Disposal
  92. 11.06: Journalize Entries for Trade-In of Similar Assets
  93. 11.07: Natural Resources and Depletion
  94. 11.08: Journalizing Adjusting Entries for Depletion
  95. 11.09: Intangible Assets
  96. 11.10: Exercises- Unit 11
  97. 12: Current Liabilities and Payroll
  98. 12.01: Accounting for Current Liabilities
  99. 12.02: Entries Related to Notes Payable
  100. 12.03: Accounting for Contingent Liabilities
  101. 12.04: Recording Transactions Related to Product Warranties
  102. 12.05: Payroll Accounting Defined
  103. 12.06: Payroll Accounting Entries
  104. 12.07: Exercises- Unit 12
  105. 13: Forms of Business Organizations
  106. 13.01: Sole Proprietorships and Partnerships
  107. 13.02: Journal Entries for Partnerships
  108. 13.03: Changes to the Partners
  109. 13.04: Corporations
  110. 13.05: Common and Preferred Stock
  111. 13.06: Journal Entries to Issue Stock
  112. 13.07: Treasury Stock
  113. 13.08: The Stockholders Equity Section of the Balance Sheet
  114. 13.09: Exercises- Unit 13
  115. 14: Stockholders Equity Earnings and Dividends
  116. 14.01: Retained Earnings- Entries and Statements
  117. 14.02: Entries for Cash Dividends
  118. 14.03: Stock Dividends and Splits
  119. 14.04: Items Reported on a Corporate Income Statement
  120. 14.05: Exercises- Unit 14
  121. 15: Long-Term Liabilities and Investment in Bonds
  122. 15.01: Long-Term Financing
  123. 15.02: Recording Entries for Bonds
  124. 15.03: Redeeming Bonds Payable
  125. 15.04: Capital Leases and Operating Leases
  126. 15.05: Accounting for Investment in Bonds
  127. 15.06: Exercises- Unit 15
  128. 16: Investment in Stocks
  129. 16.01: Investment of Stocks in Other Corporations
  130. 16.02: Cost Method
  131. 16.03: Equity Method
  132. 16.04: Consolidated Financial Statements
  133. 16.05: Exercises- Unit 16
  134. 17: Statement of Cash Flows
  135. 17.01: The Statement of Cash Flows
  136. 17.02: Direct and Indirect Methods for Preparing a Statement of Cash Flows
  137. 17.03: Cash Flows From Investing and Financing
  138. 17.04: Preparing a Statement of Cash Flow
  139. 17.05: Accounting in the Headlines
  140. 17.06: Exercises- Unit 17
  141. 18: Financial Statement Analysis
  142. 18.01: Analyzing Comparative Financial Statements
  143. 18.02: Calculating Trend Percentages
  144. 18.03: Common-Size Financial Statements
  145. 18.04: Calculate Ratios That Analyze a Companys Short-Term Debt-Paying Ability
  146. 18.05: Ratios That Analyze a Companys Long-Term Debt Paying Ability
  147. 18.06: Ratios That Analyze a Companys Earnings Performance
  148. 18.07: Ratio Summary
  149. 18.08: Exercises- Unit 18
  150. 19: Appendix- Partnerships
  151. 19.01: Sole Proprietorships and Partnerships
  152. 19.02: Journal Entries for Partnerships
  153. 19.03: Changes to the Partners
  154. 19.04: Exercises- Appendix B (revise questions)