Accounting I Internet Accounting Lecture Notes

Accounting I Internet Lecture Notes
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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 print and study these two-page unit side by side.

Michael Worthington's, Elizabeth City State University, accounting Principles slide presentations are deliberate.
Introduction
Business Transactions
Journal Entries
Adjustments Part A
Adjustments Part B

Additional Lecture Material
Understanding Journal Entries
helps develop problem solving techniques.
Interactive Accounting Equation Problems will help with basic concepts.
Help with adjustments
Interactive Accrual Adjustments
will help with basic concepts.

Part II Merchandising
Unit 6 Merchandising
 Unit 7 Accounting Systems

Merchandising Firms
Cash Discounts
FOB Point
 

Part III  Accounting for Assets
Unit 8 Accounting for Cash     

Vouchers, Internal Controls, and Petty Cash 
Bank Reconciliation

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

 

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

Periodic Inventory
Perpetual Inventory

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

Unit 12 Natural Resources and Intangibles  
Natural Resources and Intangibles

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