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Home Course Introduction to Business Accounting

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Introduction to Business Accounting

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Course Outline

  Chapter 01 - Prof. Bookkeeper Introduction
  Professional Bookkeeper Introduction
  Professional Bookkeeper
  Professional Bookkeeper Job Functions
  Chapter 02 - Intro to Accounting and Business
  Introduction to Accounting and Business
  Defining a Business
  Types of Businesses
  Role of Accounting
  Introduction - Role of Accounting
  Ethics in Accounting
  Generally Accepted Accounting Principles (GAAP)
  The Business Entity Principle
  Business Entity Principle
  The Matching Principle
  Other Principles
  Chapter 03 - The Accounting Equation
  The Accounting Equation
  Transactions
  Transactions - Knowledge Check
  Transactions and Accounts
  Other Common Revenue and Expense Accounts
  Accounting Equation - Transactions
  Financial Statements - Income Statement
  Financial Statements - The Statement of Owner’s Equity
  Financial Statements - The Balance Sheet
  Financial Statements - The Cash Flow Statement
  Financial Statements - The Relationship
  Chapter 04 - Analyzing Transactions
  Analyzing Transactions
  The Accounting Equation and Transactions
  Accounts
  T - Accounts
  Ledgers and Accounts
  Chart of Accounts
  Types of Accounts
  Double-Entry System
  Transactions - Double-Entry System
  Transactions - Normal Balances
  Knowledge Check
  Transactions - Normal Balance
  Knowledge Check (Cont.)
  Journalizing Transactions
  Transactions - Journalizing
  Affect of Journals on the Accounts
  Transactions - Journalizing (Cont.)
  Demo - Journal Entries
  Chapter 05 - Enter Information - Post Entries
  Entering Information - Posting Entries
  Posting Entries
  Entering Information - Posting Entries (Cont.)
  Posting Entries (Cont.)
  The Trial Balance
  The Unadjusted Trial Balance
  Entering Information - Errors
  Entering Information - Correcting Entry
  Finding Errors Using Horizontal Analysis
  Demo - Horizontal Trend: Balance Sheet
  Demo - Horizontal Trend: Income Statement
  Chapter 06 - Adjusting Process
  Adjusting Process
  The Purpose of the Adjusting Process
  The Adjusting Process
  Cash vs. Accrual Basis
  Adjusting Process - Defined
  Depreciation Adjustment
  Chapter 07 - Adjusting Entries
  Adjusting Entries
  Adjusting Entries - Prepaid Expenses
  Impact of Adjusting Entries
  Adjusting Entries - Unearned Revenues
  Adjusting Process - Affected Accounts
  Adjusting Entries - Accrued Revenues
  Journal Entry - Accrued Revenues
  Posting Accounts - Accrued Revenues
  Adjusting Entries - Accrued Revenues (Cont.)
  Adjusting Entries - Accrued Expenses
  Journal Entry - Accrued Expenses
  Posting Accounts - Accrued Expenses
  Posting Entries - Accrued Expenses
  Adjusting Entries - Accrued Expenses (Cont.)
  Adjusting Entries - Depreciation Expense
  Journal Entry - Depreciation Expense
  Posting Accounts - Depreciation Expense
  Book Value of a Fixed Asset
  Adjusting Entries - Depreciation Expense (Cont.)
  Chapter 08 - Adjustment Summary
  Adjustment Summary
  Adjustment Summary - Review
  The Adjusted Trial Balance
  Check for Normal Balances and Debits = Credits
  Vertical Analysis
  Preparing Vertical Analysis
  Vertical Analysis (Cont.)
  Financial Statement Accuracy
  Demo - Vertical Analysis
  Chapter 09 - Preparing a Worksheet
  Preparing a Worksheet
  Chapter 10 - Financial Statements
  Financial Statements
  The Income Statement
  Example Income Statement
  The Statement of Retained Earnings
  The Balance Sheet
  Financial Statements - Definitions
  Chapter 11 - Completing the Accounting Cycle
  Completing the Accounting Cycle
  Temporary vs. Permanent Accounts
  Closing Entries - Journalizing and Posting
  Closing Entries - Journalizing
  The Post-Closing Trial Balance
  Closing Entries - Post-Closing Trial Balance
  Chapter 12 - The Accounting Cycle Illustrated
  The Accounting Cycle Illustrated
  Accounting Cycle Illustrated – Step 1
  Accounting Cycle Illustrated – Step 2
  Accounting Cycle Illustrated – Step 3
  Accounting Cycle Illustrated – Step 4
  Accounting Cycle Illustrated – Step 5
  Accounting Cycle Illustrated – Step 6
  Accounting Cycle Illustrated – Step 7
  Accounting Cycle Illustrated – Step 8
  Accounting Cycle Illustrated – Step 9
  Accounting Cycle Illustrated – Step 10
  Chapter 12 Review
  Chapter 13 - Fiscal Year
  Fiscal Year
  The Fiscal Year
  Additional Accounting Terms
  Working Capital and Current Ratio
  Chapter 13 Review
  Chapter 14 - Spreadsheet Exercise
  Spreadsheet Exercise
  Spreadsheet Exercise – Step 1
  Spreadsheet Exercise – Step 2
  Spreadsheet Exercise – Step 3
  Spreadsheet Exercise – Step 4
  Spreadsheet Exercise – Step 5
  Spreadsheet Exercise – Step 6
  Spreadsheet Exercise – Step 7
  Demo - Creating a Worksheet
  Chapter 14 Review

Additional Information

author

Author

Smart Trainer LMS

Lessons

level

Level

Beginner

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