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Overview of Accounting Cycle No Practice Set or Questions Many study Quick Notes by printing them and studying  them side by side.

The Accounting Cycle


 1 The Accounting Equation

  PS 1 

QQ 1

PS 1 Solutions 

QQ 1 Solutions 

Accounting Basics (7)

 2 Recording  Transactions

  PS 2    


PS 2 Solutions 

QQ 2A Solutions 
QQ 2B Solutions 

Accounting Transactions

 3 Cash Versus Accrual Accounting

No Practice Set or Quick Questions     


 4 Adjustments, Worksheet, and Statements

PS 4

QQ 4

PS 4Solutions

QQ 4 Solutions 

Measuring Business Income

These links to Internet may help those having difficulty with Unit 4. 1) Understanding Journal Entries helps develop problem solving techniques. 
2) Accrual Accounting, Adjusting Entries, Revenue Recognition ... helps with basic understanding 3) Adjusting Journal Entry Review Problem

 5 Completing The Accounting Cycle

  PS 5  

QQ 5

PS 5 Solutions 

QQ 5 Solutions 


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 6 Merchandising

PS 6  

QQ 6

PS 6 Solutions

QQ 6 Solutins 


 7 Accounting Systems

PS 7 

No Quick Questions

PS 7 Solutions

Accounting for Assets

No Practice Set or Quick Questions


8 Accounting for Cash    
Bank Reconciliation

   PS 8A    
  QQ 8A   
 PS 8A Solutions  
PS 8B Solutions
QQ 8A Solutions 
QQ 8B Solutions

Cash & Receivables

9 Accounts Receivable    
Promissory Notes

  PS 9A    
 QQ 9A   
     PS 9ASolutions  
     PS 9B Solutions

QQ 9A Solutions 
QQ 9B Solutions

10 Inventory Methods   
Errors, LC or Market, Estimating Inventory
   PS 10A    
PS 10B
  QQ 10A   
QQ 10B
     PS 10A Solutions
     PS 10B Solutions
   QQ 10A Solutions 
   QQ 10B Solutions



11 Plant and Equipment/Depreciation   
Extraordinary Repairs and Betterments

   PS 11A    
PS 11B
  QQ 11A   
QQ 11B 
  QQ 11C3
 Ps 11A Solutions  
PS 11B Solutions
  QQ 11A Solutions  
 QQ 11B Solutions  
QQ 11C Solutions

Long Term Assets

12 Natural Resources and Intangibles

PS 12 None  PS 12 Solutions


Financing Assets            
13 Current Liabilities/Trade Payables
Property Taxes, Payroll, Warranties
  PS 13A    
PS 13B
QQ 13A
 QQ 13B
PS 13A Solutions 
PS 13B Solutions

QQ 13A Solutions 
QQ 13B Solutions


14 Partnerships/New Partner, Income Division  
Bonus to Withdrawing Partner/Liquidation
PS 14A  
PS 14B
PS 14C
 QQ 14A   
QQ 14B
  PS 14A Solutions
     PS 14B Solutions    PS 14 C Solutions

  QQ 14A Solutions
QQ 14BSolutions

21 Investment  and Financing Activities  
Statement of Cash Flow
  PS 21A   
PS 21B
QQ 21A   
QQ 21B
PS 21 A Solutions 
  PS 21B Solutions

  QQ 21 A Solutions  
QQ 21B Solutions

Cash Flow in Depth


15 Issuing Corporate Stocks and Dividends
Stockholders' Equity, Book Value, Subscriptions
PS 15A 
PS 15B
QQ 15A   
QQ 15B
PS 15A Solutions
PS 15B Solutions

QQ 15A Solutions
QQ 15B Solutions


Contributed Capital


16 Stick Splits, Stock Dividends, Treasury Stocks, Prior Period Adjustments

Retained Earnings Appropriation,
Statement of Retained Earnings,
Stockholders Equity, Earnings Per Share
  PS16A     PS 16B QQ 16A 
QQ 16B 
 PS 16A Solutions
   PS 16B Solutions

QQ 16A Solutions    QQ 16B Solutions  

Corporate Income Statement

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17 The Present & Future Value of Money    PS 17     PS 17 Solutions   

Video Lectures on the Time Value of Money

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Long-Term Liabilities  No Practice Set or Quick Questions  

18 Installment Notes Payable

 PS 18  QQ 18 A and B  PS Solutions

  QQ 17A Solutions  
QQ 17B Solutions


19 Bonds Payable, Discounts, Premiums, Sinking Funds 

PS 19 QQ 19   PS 19 Solutions     QQ 19 Solutions

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Accounting Principles No Practice Set or Quick Questions

Accounting Rules


Analyzing Accounting Information

No Practice Set or Quick Questions    

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20 Cash Flow Classifications    
Operating Activities Cash Flow Analysis, Direct, Indirect

PS 20A   
PS 20 B

None PS 20 A Solutions   PS 20B Solutions None

Cash Flow Introduction

22 Financial Statement Analysis, Horizontal/Vertical Analysis  
Trend and Ratio Analysis

PS 22A  
PS 22B 
  QQ 22A   
QQ 22B
PS 22A Solutions  
  PS 22B Solutions

 QQ 22A Solutions     
QQ 22B Solutions

Financial Analysis


23 Investment In Corporate Securities  
Consolidated Financial Statements

PS 23A   
PS 23B
  QQ 23A   
QQ 23B
 PS 23A Solutions     PS 23B Solutions   QQ 23A Solutions 
QQ 23B Solutions

Business Combination 1
Busines Combinations and 
Consolidations 2

Consolidating Income Statements

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Appendix I  Short-Term Investments

Appendix II  Modified Accelerated Cost Recovery System

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