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Principles of Financial Accounting

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Principles of Financial Accounting

AccountingBusiness
Author
Christine Jonick
Publisher
University of North Georgia
Source
LibreTexts
License
CC BY-SA
Language
EN
Category
Accounting & Auditing
Read online Download PDF (open licence)
Contents· 56 sections
  1. 01: Accounting Cycle for the Service Business - Cash Basis
  2. 1.01: Introducing Accounts and Balances
  3. 1.02: Net IncomeA Critical Amount
  4. 1.03: The Mechanics of the Accounting Process
  5. 1.04: Financial Statements
  6. 1.05: Asset Liability and Stockholders Equity Accounts
  7. 1.06: Account Wrap-Up
  8. 1.07: The Accounting Equation
  9. 1.08: Wrap up
  10. 1.09: Changes in Stockholders' Equity
  11. 02: Accounting Cycle for the Service Business - Accrual Basis
  12. 2.01: Accrual Basis of Accounting
  13. 2.02: Matching Principle
  14. 2.03: Adjusting Entries
  15. 2.04: Adjusting EntriesDeferrals
  16. 2.05: Adjusting EntriesAccruals
  17. 03: Accounting Cycle for a Merchandising Business
  18. 3.01: Introduction
  19. 3.02: Merchandising Income Statement
  20. 3.03: Basic Merchandising Transactions (Perpetual Inventory System)
  21. 3.04: Transportation Costs for Merchandising Transactions
  22. 3.05: Basic Merchandising Transactions (periodic inventory system)
  23. 3.06: Closing Entries for Merchandising Accounts
  24. 04: Assets in More Detail
  25. 4.01: Inventory
  26. 4.02: Cash
  27. 4.03: Note Receivable
  28. 4.04: Uncollectible Accounts
  29. 4.05: Fixed and Intangible Assets
  30. 4.06: Summary
  31. 4.07: Gains and Losses on Disposal of Assets
  32. 4.08: Gains and losses on the income statement
  33. 4.09: Investments
  34. 4.10: Investments in Bonds
  35. 05: Liabilities in More Detail
  36. 5.01: Sales Tax
  37. 5.02: Payroll
  38. 5.03: Notes Payable
  39. 5.04: Bonds
  40. 06: Stockholders Equity in More Detail
  41. 6.01: Accounting Equation
  42. 6.02: Corporations and Stockholders Equity
  43. 6.03: Issuing Stock for Cash
  44. 6.04: Issuing Stock for Non-Cash Assets
  45. 6.05: Treasury Stock
  46. 6.06: Cash Dividends
  47. 6.07: Stock Dividends
  48. 6.08: Stockholders Equity Section of the Balance Sheet
  49. 6.09: Stock Splits
  50. 6.10: Cash Dividends Calculations
  51. 07: Capstone Experiences
  52. 7.01: Financial Statements
  53. 7.02: Statement of Cash Flows
  54. 7.03: Financial Statement Analysis
  55. 7.04: Summary
  56. 7.05: Accounting as a Profession