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Accounting I
Internet Lecture Notes
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#1
QUICK
NOTES
are fastest with 2-page
outlines per topic |
#2
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 |
#3
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.
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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 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.
.
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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
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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
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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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Accounting Tutors
can help with difficult concepts. |
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Part III Accounting for
Assets
Unit 8 Accounting for Cash
Vouchers, Internal Controls,
and Petty Cash
Bank Reconciliation
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Part VIICash & Receivables
1 Overview
2 Bank Reconciliation
3 Accounts Receivable
4 Uncollectible Accounts
5 Notes Receivable |
Ch 7:Short-Term
Financial Assets |
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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. |
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Unit 10 Accounting for Inventory
Alternative Valuation Methods
Page 2 Under Construction
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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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Our
Accounting Tutors
can help with difficult concepts. |
The
Accounting Coach
has useful inexpensive Internet learning materials. |
Accounting & Bookkeeping
for Beginners
from Universal
may be just what you need.
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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="http://www.youtube.com/watch?v=t7vn3jgdcZE&feature=PlayList&p=88A00C337AAD1003&index=63">
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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