Course Contents

Course Contents     Course Contents     Course Contents     Course Contents

 
   Chapter 1: Accounting Terms and Assumptions
  1.1 Accounting Definition & Objectives
  1.2 Financial Statements
  1.3 A Starting Point: Statement of Financial Position
  1.4 The Concept of the Business Entity
  1.5 Assets
  1.6 The Cost Principle
  1.7 The Going Concern Assumption
  1.8 The Objectivity Principle
  1.9 The Stable – Dollar Assumption
  1.10 Liabilities
  1.11 Owners' Equity
  1.12 Increases in Owners' Equity

 Chapter 2: Accounting Methodology
2.1 The Accounting Equation
2.2 The Effects of Business Transactions: An Illustration

2.3 The Business Entity
2.4 Income Statement
2.5 Statement of Cash Flows
2.6 Revenue
2.7 Cash Effects
2.8 Expenses

Chapter 3:Income Determination 

3.1 The Matching Principle: When to Record Expenses
3.2 Cash Effects
3.3 Expenditures Benefiting More Than One Accounting Period
3.4 Case in Point
3.5 The Accrual Basis of Accounting
3.6 Cash in Point
3.7 Debit and Credit Rules for Revenue and Expenses
3.8 Dividends

Chapter 4: Accounting for Depreciation
4.1 The Concept of Depreciation
4.2 What Is Depreciation?
4.3 Depreciation Is Only an Estimate
4.4 Cash Effects
4.5 Accounting for Sales Taxes

Chapter 5: Evaluating Business Performance
5.1 Evaluating the Performance of a Merchandising Company
5.2 The Cash Budget as a Control Device

Chapter 6: Cost Accounting
6.1 Accounting for Manufacturing Operations
6.2 Product Costs vs. Period Costs
6.3 Product Costs and the Matching Principle
6.4 Cash Effects
6.5 Inventories of a Manufacturing Business
6.6 You as the Chief Financial Officer
6.7 The Need for "Per – Unit Cost Data"
6.8 Determining the Cost of Finished Goods Manufactured
6.9 Financial Statements of a Manufacturing Company
 

Copy of this material. PDF
  Read this material