Types of Accounting
Business Organization
Fundamental Accounting Equation
The Financial Statements
Journal Entries: Debits and Credits
Trial Balance
Accrual Accounting vs. Cash Basis Accounting
Revenue Recognition and Expense Recognition
Introduction to Adjusting Journal Entries and Prepaid Expenses
Closing Entries
Post-Closing Trial Balance
Service Company vs. Merchandising Company
Net Sales
Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory
Perpetual Inventory - Purchasing Summary
Periodic Inventory - Purchasing Summary
Single-step Income Statement
Multi-step Income Statement
Physical Inventory Count, Ownership of Goods, and Consigned Goods
Specific Identification
Periodic Inventory - FIFO, LIFO, and Average Cost
Perpetual Inventory - FIFO, LIFO, and Average Cost
Financial Statement Effects of Inventory Costing Methods
Lower of Cost or Market
Fraud and the Fraud Triangle
Sarbanes-Oxley Act
Five Components of Internal Controls
Principles of Control Activities
Limitations of Internal Controls
Petty Cash
Bank Reconciliation
Journal Entries for Bank Reconciliation
Types of Receivables
Net Accounts Receivable: Direct Write-off Method
Net Accounts Receivable: Allowance for Doubtful Accounts
Net Accounts Receivable: Percentage of Sales Method
Net Accounts Receivable: Aging of Receivables Method
Notes Receivable
Initial Cost of Long Lived Assets
Ordinary Repairs vs. Capital Improvements
Depreciation: Straight Line
Depreciation: Declining Balance
Depreciation: Units-of-Activity
Depreciation for Partial Years
Retirement of Plant Assets (No Proceeds)
Sale of Plant Assets
Change in Estimate: Depreciation
Natural Resources and Depletion
Asset Impairments
Types of Liabilities
Notes Payable
Payroll and Payroll Taxes
Sales Tax Payable
Current Portion of Long Term Debt
Contingent Liabilities
Estimated Liabilities: Warranties
Introduction to Bonds and Bond Characteristics
Face Value Bonds
Discount on Bonds
Premium on Bonds
Zero Coupon Bonds
Straight Line Amortization of Bond Premium or Discount
Effective Interest Amortization of Bond Premium or Discount
Redeeming Bonds before Maturity
Characteristics of a Corporation
Shares Authorized, Issued, and Outstanding
Issuing Par Value Stock
Issuing No Par Value Stock
Issuing Common Stock for Assets or Services
Retained Earnings
Retained Earnings: Prior Period Adjustments
Preferred Stock
Treasury Stock
Dividends and Dividend Preferences
Stock Dividends
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