Accounting I Internet Accounting Lecture Notes

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Accounting I 
Internet Lecture Notes
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Accounting I Video Lectures

take a little longer(3-5 minute each) and are for those liking a quick lecture.
 from SANTA FE COLLEGE Videos by Susan V. Crosson

PowerPoint Notes
cover more topics per subject area and therefore take longer.
Financial And Managerial Accounting
by Needles,
Powers, and  Crosson
was the source of these notes.

Part I The Accounting Cycle
Unit 1 The Accounting Equation
Unit 2 Recording  Transactions
Unit 3 Cash Versus Accrual Accounting

Unit 4 Adjustments, Worksheet, and Statements

Unit 5 Completing The Accounting Cycle

Some students print and study these two-page unit side by side.

These notes are from the free our free Internet e-book Financial Accounting
which also has many problems with complete solutions.

Part I Accounting Basics 1-Where did Accounting Come From?    
2-Accounting Equation 3-Assets   4-Liabilities   5-Stockholders Equity  
6-Expanded Accounting Equation  
7-Financial Statements
Part II Accounting Transactions 1-Resources, Events, & Agents  
 2-Accounting Cycle   3-Asset & SHE Dr & Cr   4-Liabilities Dr & Cr   5-Revenue Dr & Cr   6-Expenses DR & Cr   7- Journal Entries 1   8- Journal Entries 2  
9-Asset Anatomy
Part III Measuring Business Income 1-Accounting Cycle  
2-Adjusting Journal Entrees Assets & Expenses   3-Adjusting JE Liabilities&Revenue   4-Adjusting JE Accruals  5-Adjusted Trial Balance & Financial Statements  6-Adjusted TB & Closing Journal Entries  7-Closing Journal Entries 8-T Anatomy and Cash

Part IV Financial Reporting 1-Overview   2-Classified BS   3-Multistep IS  
4-Liquidity Ratios   5-Profit&Solvency Ratios
6-Accounting Conventions

Ch 1:Using Accounting Info.and Fin.  Statements
Ch 2:Measuring Business Transactions
Ch 3:Measuring Business Incom
Ch 4:Accounting Information Systems
Ch 5:Financial Reporting and Analysis

Additional Material 1) Understanding Journal Entries helps develop problem solving techniques.  2) Help with adjustments
3) Accrual Accounting, Adjusting Entries, Revenue Recognition ... helps with  understanding 4) Adjusting Journal Entry Review Problem
5) Glossary  also links to chapter with a complete explanation.  We have a second set of free Video Lectures. 
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Part II Merchandising
Unit 6 Merchandising
Unit 7 Accounting Systems

Part V Merchandising
1 Retail Accounts   2 Sales Periodic & Perpetual Inventory   3 Purchases Periodic   4 Purchases Perpetual Inventory   5 In come Statement Perpetual Inventory   6 Income Statement Periodic Inventory
Ch 6:Merchandising Operations and Internal Control

Chapter 5
Special Issues for Merchants

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Part III  Accounting for Assets
Unit 8 Accounting for Cash     

Vouchers, Internal Controls, and Petty Cash 
Bank Reconciliation

Part VIICash & Receivables
1 Overview    2 Bank Reconciliation    3 Accounts Receivable   
4 Uncollectible Accounts  
5 Notes Receivable
Ch 7:Short-Term Financial Assets


Unit 9 Accounting for Receivables  
Accounting for Bad Debts and Credit Card Sales 
Promissory Notes Receivables

We have a second set of free Video Lectures.

Unit 10 Accounting for Inventory
Alternative Valuation Methods 
Page  2 Under Construction

Part VI Inventory
1 Periodic FIFO   2 Periodic LIFO   3 Periodic FIFO LIFO Recap   4 Periodic AVERAGE
5 Perpetual FIFO   6 Perpetual LIFO   7 Estimates Gross Margin Method
Inventories-8 Estimates Retail Method
Ch 8:Inventories

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has useful inexpensive Internet learning materials.

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Unit  11 Plant and Equipment 
Depreciation Methods and Revising Depreciation   
Extraordinary Repairs, Betterments, and Disposal of Plant Assets

Part VIII Long Term Assets
1 Long-lived Assets    2 Long-lived Assets-Buy & Lump-sum Purchase  
3 Straight line Depreciation   4 Units of Production Depreciation  
5 Declining Balance Depreciation  A 9 6 Disposal by Trash, Donation, or Sold for Book Value" rel="nofollow" href=""> 6 Disposal by Trash, Donation, or Sold for Book Value   7 Disposal by Sale or Trade-in    
8 Partial years, Tax Methods, Rate Revisions

Chapter 9 Long-term Investments
Chapter 10 Property, Plant, and Equipment

Unit 12 Natural Resources and Intangibles  
Natural Resources and Intangibles

Chapter 11 Advanced PP&E Issues/Natural Resources/Intangibles


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