Accounting LecturesIntroduction to AccountingAccounting and its role, accounting information, elements of financial reporting, fundamental accounting equation, introduction to accounting entries.Exercise 1.1
Exercise 1.2Accounting for AccrualsAccrual accounting, events recording under accounting equation, revenues and expenses, adjusting entries.Exercise 2.1
Exercise 2.2Accounting for DeferralsDeferrals, events recording under accounting equation, financial statements preparation, costs vs. expenses.Exercise 3.1
Exercise 3.2
Exercise 3.3
Exercise 4.2Accounting in Merchandising CompaniesService vs. merchandising companies, product vs. selling and administrative costs, perpetual and periodic inventory systems, single- and multi-step income statements.Exercise 5.1
Exercise 5.2Accounting for Advanced AccrualsAllowance and direct write-off methods for bad debts, credit purchases, warranty obligations, discount notes.Exercise 6.1
Exercise 6.2
Exercise 6.3Accounting for InventoriesInventory cost flow methods (FIFO, LIFO, etc.), sample computations for these methods and respective financial statements differences, lower of cost or market rule for inventories.Exercise 7.1
Exercise 7.2
Exercise 7.3Accounting for Long-term AssetsTangible vs. intangible assets, historical cost of assets, depreciation methods, natural resources and depletion, intangible assets and amortization, goodwill.Exercise 8.1
Exercise 8.2Cost BehaviorCost behavior, cost driver, variable costs, fixed costs, mixed costs, step variable costs, high-low and scatter graph methods of separating mixed costs.
Exercise 1.2Accounting for AccrualsAccrual accounting, events recording under accounting equation, revenues and expenses, adjusting entries.Exercise 2.1
Exercise 2.2Accounting for DeferralsDeferrals, events recording under accounting equation, financial statements preparation, costs vs. expenses.Exercise 3.1
Exercise 3.2
Exercise 3.3
Double-entry Accounting System
Double-entry accounting system, T-account, debit and credit, closing entries, general journal records.Exercise 4.1Exercise 4.2Accounting in Merchandising CompaniesService vs. merchandising companies, product vs. selling and administrative costs, perpetual and periodic inventory systems, single- and multi-step income statements.Exercise 5.1
Exercise 5.2Accounting for Advanced AccrualsAllowance and direct write-off methods for bad debts, credit purchases, warranty obligations, discount notes.Exercise 6.1
Exercise 6.2
Exercise 6.3Accounting for InventoriesInventory cost flow methods (FIFO, LIFO, etc.), sample computations for these methods and respective financial statements differences, lower of cost or market rule for inventories.Exercise 7.1
Exercise 7.2
Exercise 7.3Accounting for Long-term AssetsTangible vs. intangible assets, historical cost of assets, depreciation methods, natural resources and depletion, intangible assets and amortization, goodwill.Exercise 8.1
Exercise 8.2Cost BehaviorCost behavior, cost driver, variable costs, fixed costs, mixed costs, step variable costs, high-low and scatter graph methods of separating mixed costs.
No comments:
Post a Comment