1. Introduction to Accounting

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Confused by balance sheets, income statements, or debits and credits? Get accounting concepts broken down step-by-step to build confidence for assignments and exams.

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Merchandising Company vs. Manufacturing Company

Physical Inventory Count, Ownership of Goods, and Consigned Goods

Specific Identification

Periodic Inventory - FIFO, LIFO, and Average Cost

Financial Statement Effects of Inventory Costing Methods

Lower of Cost or Market

Inventory Errors

Welcome!

Types of Accounting

Business Organization

Useful Information

Fundamental Accounting Equation

The Financial Statements

Sample Financial Statements - Coca Cola

Journal Entries: Debits and Credits

Accounting Flow Intuition: BASE Formula

Journal Entries: Business Formation Example

Trial Balance

Classified Balance Sheet Components

Accrual Accounting vs. Cash Basis Accounting

Revenue Recognition and Expense Recognition

Introduction to Adjusting Journal Entries and Prepaid Expenses

Adjusting Entries: Supplies

Adjusting Entries: Unearned Revenue

Adjusting Entries: Accrued Expenses

Adjusting Entries: Accrued Revenues

Adjusting Entries: Depreciation

Summary of Adjusting Entries

Unadjusted vs Adjusted Trial Balance

Financial Accounting Midterm - Part 1 of 3

Closing Entries

Post-Closing Trial Balance

Service Company vs. Merchandising Company

Net Sales

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

Perpetual Inventory - Purchases

Perpetual Inventory - Freight Costs

Perpetual Inventory - Purchase Discounts

Perpetual Inventory - Purchasing Summary

Periodic Inventory - Purchases

Periodic Inventory - Freight Costs

Periodic Inventory - Purchase Discounts

Periodic Inventory - Purchasing Summary

Single-step Income Statement

Multi-step Income Statement

Comprehensive Income

Perpetual Inventory - FIFO, LIFO, and Average Cost

Financial Accounting Midterm - Part 2 of 3

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

Financial Accounting Midterm - Part 3 of 3

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