Topic outline
- PRINCIPLES OF ACCOUNTING VOLUME 1 - FINANCIAL ACCOUNTING COURSEPRINCIPLES OF ACCOUNTING VOLUME 1 - FINANCIAL ACCOUNTING COURSE
This comprehensive course contains 16 sections with 95 self-grading lessons, including final assessments. The first section is available to try for free.
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- Role of Accounting in SocietyRole of Accounting in Society
- Explain the importance of accounting
- Distinguish between financial and managerial accounting
- Identify users of accounting information
- Explain how users apply accounting information
- Describe typical accounting activities
- Explain the role accountants play in identifying, recording, and reporting financial activities
- Explain why accounting is important to business stakeholders
- Describe the varied career paths open to individuals with an accounting education
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- Role of Accounting in Society - Final AssessmentRole of Accounting in Society - Final Assessment
This is the final assessment for Role of Accounting in Society. (Available when you subscribe.)
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- Introduction to Financial StatementsIntroduction to Financial Statements
2.1 Financial Statements and Balance Sheets
2.2 Assets, Liabilities, Equity, Revenue and Expenses
2.3 Prepare Financial Statements and Balance Sheets
Final Assessment - Analyzing and Recording TransactionsAnalyzing and Recording Transactions
3.1 Principles, Assumptions, and Concepts of Accounting
3.2 The Expanded Accounting Equation
3.3 Initial Steps in the Accounting Cycle
3.4 Using the Accounting Equation
3.5 Using Journal Entries
3.6 Prepare a Trial Balance
Final Assessment - The Adjustment ProcessThe Adjustment Process
4.1 Adjusting Entries
4.2 The Adjustment Process
4.3 Common Types of Adjusting Entries
4.4 Adjusted Trial Balance and Ledger Entries
4.5 Adjusted Trial Balance and Financial Statements
Final Assessment - Completing the Accounting CycleCompleting the Accounting Cycle
5.1 Business Closing Entries
5.2 The Post-Closing Trial Balance
5.3 Computing Current Ratio and Working Capital Balance
Final Assessment - Merchandising TransactionsMerchandising Transactions
6.1 Merchandising, Service Activities and Transactions
6.2 Perpetual and Periodic Inventory Systems
6.3 Using the Perpetual Inventory System for Merchandise Purchases
6.4 Using the Perpetual Inventory System for Merchandise Sales
6.5 Applying Commonly Used Freight-In Methods
6.6 Income Statements for Merchandising Companies
Final Assessment - Accounting Information SystemsAccounting Information Systems
7.1 Components of an Accounting Information System
7.2 The Purpose of Special Journals
7.3 Using Special Journals
7.4 Subsidiary Ledgers
7.5 Career Paths
Final Assessment - Fraud, Internal Controls, and CashFraud, Internal Controls, and Cash
8.1 Analyzing Fraud
8.2 The Purpose of Internal Controls
8.3 Organizational Internal Controls
8.4 Petty Cash Funds
8.5 Maintaining Internal Controls
8.6 Bank Reconciliation
8.7 Financial Statement Fraud
Final Assessment - Accounting for ReceivablesAccounting for Receivables
9.1 The Revenue Recognition Principle
9.2 Accounting for Uncollectable Accounts
9.3 Using Financial Ratios to Determine Efficiency
9.4 The Role of Accounting for Receivables
9.5 Applying Revenue Recognition Principles
9.6 The Difference Between Notes Receivable and Accounts Receivable
Final Assessment - InventoryInventory
10.1 Basic Inventory Valuation Methods
10.2 Calculating Cost of Goods Sold Using the Periodic Method
10.3 Calculating Cost of Goods Sold Using the Perpetual Method
10.4 The Impact of Inventory Valuation Errors
10.5 Inventory Management
Final Assessment - Long-Term AssetsLong-Term Assets
11.1 Tangible and Intangible Assets
11.2 Capitalized Costs and Expenses
11.3 Depreciation Methods
11.4 Intangible Assets and Record Related Transactions
11.5 Special Issues for Long-Term Assets
Final Assessment - Current LiabilitiesCurrent Liabilities
12.1 Identifying Current Liabilities
12.2 Analyzing and Reporting Current Liabilities
12.3 Contingent Liabilities
12.4 Recording Short-Term Notes Payable
12.5 Preparing Payroll
Final Assessment - Long-Term LiabilitiesLong-Term Liabilities
13.1 Long-Term Liabilities Pricing
13.2 Amortization of Long-Term Liabilities
13.3 The Life Cycle of Bonds
Final Assessment - Corporation AccountingCorporation Accounting
14.1 Securing Equity Financing through Stock
14.2 Issuing and Repurchasing of Stock
14.3 Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits
14.4 Owners' Equity and Retained Earnings
14.5 Measuring Performance through Earnings Per Share
Final Assessment - Partnership AccountingPartnership Accounting
15.1 Partnership Advantages and Disadvantages
15.2 Creating a Partnership
15.3 Allocating Partners' Share of Income and Loss
15.4 Recording Partner Admissions and Withdrawals
15.5 Partnership Dissolution
Final Assessment - Statement of Cash FlowsStatement of Cash Flows
16.1 The Purpose of the Statement of Cash Flows
16.2 Operating, Investing, and Financing Activities
16.3 Statement of Cash Flows Using the Indirect Method
16.4 Completed Statement of Cash Flows Using the Indirect Method
16.5 Preparing Ratios to Assess Liquidity and Solvency
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