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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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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

Closing Entries

Post-Closing Trial Balance

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

Financial Accounting Midterm - Part 1 of 3

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

Merchandising Company vs. Manufacturing Company

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

Financial Accounting Midterm - Part 2 of 3

Lower of Cost or Market

Inventory Errors

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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