Useful Information
Fundamental Accounting Equation
Journal Entries: Debits and Credits
Trial Balance
Adjusting Entries: Supplies
Adjusting Entries: Unearned Revenue
Adjusting Entries: Accrued Expenses
Adjusting Entries: Accrued Revenues
The Financial Statements
Closing Entries
Types of Receivables
Net Accounts Receivable: Allowance for Doubtful Accounts
Notes Receivable
Bank Reconciliation
Periodic Inventory - FIFO, LIFO, and Average Cost
Perpetual Inventory - FIFO, LIFO, and Average Cost
Initial Cost of Long Lived Assets
Sale of Plant Assets
Depreciation: Summary of Main Methods
Intangible Assets and Amortization
Types of Liabilities
Notes Payable
Characteristics of a Corporation
Shares Authorized, Issued, and Outstanding
Issuing Par Value Stock
Retained Earnings
Dividends and Dividend Preferences
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