2 Accounting Objectives Accounting Equation & Ethics
102 Accounting Objectives U
Notes - Categories of Accounting – Financial Accounting & Managerial Accounting
Notes - Accounting Objectives
Notes - Ethics in Accounting
5 Financial Transaction Rules & Thought Process
155 Financial Transaction Rules
Notes - Accounting Equation and Account Types
160 Financial Transaction Thought Process
Notes - Transaction Rules & Thought Process Using the Accounting Equation
6 Recording Transactions Using Accounting Equation
165 Cash Transaction - Accounting Equation
Notes - Transactions & The Accounting Equation
170 Accounts Receivable Transactions Accounting Equation
170 Accounts Payable Transactions Accounting Equation
7 Debits & Credits Defined
Notes - What are Debits and Credits
210 Rules for Using Debits & Credits
Notes - Account Types Normal Balances
Note - Define Account Types and List Accounts by Account Type
9 Debit & Credit Rules & Thought Process
215 Journal Entry Thought Process
Note - One Rule for Increasing and Decreasing an Account Balances
Notes - The Rule Applied to Cash and Asset Accounts
Notes - The Rule Applied to Accounts Payable and Liability Accounts
Notes - The Rule Applied to Equity Accounts
10 Record Cash Transactions Using Debits & Credits
225 Cash Journal Entries with Cash
Notes - Transaction Rules Using Debits and Credits
Notes - Transaction Though Process
Worksheet - Prob 4 Debits and Credits Cash
Notes - Recording Transaction where Cash is Affected
12 Record Accounts Payable Transactions Using Debits & Credits
230 Accounts Receivable Journal Entries
Notes - Recording Transaction for the Accounts Receivable or Revenue Cycle
Worksheet - Prob 5 Debits and Credits Accounts Receivable
13 Record Transactions to General Ledger
Notes - General Ledger & Trial Balance
Worksheet - General Ledger Cash
Worksheet - Prob 8 General Ledger Accounts Receivable
Worksheet - Prob 8 General Ledger Accounts Payable
Short Calculation Questions - Debits and Credits
Multiple Choice Questions - Debits and Credits
2 Accounting Cycle Types of Adjusting Entries Cash vs Accrual Overview
1 Accounting Cycle Steps in the Accounting Process
2 Types of Adjusting Journal Entries Adjusting Journal Entry
Notes - What Adjusting Journal Entries Are?
Notes - Why Adjusting Entries Are Needed
3 Adjusting Entry Rules and Thought Process
3 Adjusting Journal Entry Rules - What are Adjusting Journal E
Notes - Adjusting Entry Rules
3.5 Why Use a Worksheet in Adjusting Process
Notes - Adjusting Entry Worksheet
4 Adjusting Journal Entry Thought Process How to Record Adju
Notes - Adjusting Entry Thought Process
4 Supplies Unearned Revenue and Wages Adjusting Entries
5 Adjusting Entry Supplies
Notes - Adjusting Entry For supplies
6 Adjusting entry unearned revenue
Notes - Unearned or Deferred Revenue
7 Adjusting Entry Wages Payable
Worksheet - 1.1 Adjusting entries Supplies%2C Unearned revenue%2C and Payroll Pa
Worksheet - 1.2 Adjusting entries Supplies%2C Unearned Revenue%2C and Payroll Pa
5 Accounts Receivable Insurance and Depreciation Adjusting Entries
8 Adjusting Entry Accounts Receivable
9 Adjusting Entry Insurance
10 Adjusting Entry Depreciation
Notes - Depreciation expense for the period is calculated to be $1100.
Worksheet - 2.1 Adjusting entries Prepaid Insurance and Depreciation Part 1-Acco
Worksheet - 2.2 Adjusting entries Prepaid Insurance and Depreciation Part 2-Acco
11 Reversing Journal Entries - Accrued Revenue
Worksheet - 10.350 Accounts Receivable Reversing Entry
Notes - Reversing Entries
11.5 Reversing Entry Wages Payable
Worksheet - 10.550 Unearned Revenue Reversing Entry
Notes - Wages Payable Reversing Entry Example
8 Create the Balance Sheet
12 Balance Sheet Current Assets from Trial Balance
Notes - Analysis of The Financial Statement Relationships
Notes - Current Asset Portion of the Balance Sheet
13 Balance Sheet Property Plant %26 Equipment From Trial Balance
Notes - Property Plant & Equipment Portion of the Balance Sheet
14 Balance Sheet Liability Section Creation From Trial Balance
Notes - Liability Portion of the Balance Sheet
15 Balance Sheet Equity Section Creation from Trial Balance
Notes - Equity Portion of the Balance Sheet
Multiple Choice - Adjusting Process
9 Create the Income Statement
16 Income Statement from Trial Balance
Notes - Income Statement Created Form Adjusted Trial Balance
Multiple Choice - Adjusting Process
Short Calculation - Adjusting Process
10 Create the Statement of Owner’s Equity from the Trial Balance
17 Statement of Equity From Trial Balance
Notes - Statement of Owner’s Equity Created Form Adjusted Trial Balance
Worksheet - Financial Statements from Trial Balance
Multiple Choice - Adjusting Process
Short Calculation - Adjusting Process
18 Financial Statement Relationships
Notes - Financial Statement Relationship Review
Notes - Balance Sheet Constructed from the Adjusted Trial Balance
Notes - Glossary (John J. Wild 2015) Click here for
Multiple Choice - Adjusting Process
Short Calculation - Adjusting Process
1 Accounting%2C Financial - Comp Prob Service Co 1 Part 1
2 Accounting%2C Financial - Comp Prob Service Co 1 Part 2
3 Accounting%2C Financial - Comp Prob Service Co 1 Part 3
4 Accounting%2C Financial - Comp Prob Service Co 1 Part 4
5 Accounting%2C Financial - Comp Prob Service Co 1 Adjusting Entries part 5
6 Comp Prob Service Co 1 Adjusting Entries part 6
7 Accounting%2C Financial - Comp Prob Service Co 1 Financial Statements part 7
8 Accounting%2C Financial - Comp Prob Service Co 1 Financial Statements part 8
3 Closing Process Overview
20 400 Closing Process Explained
Notes - What the Closing Process Is
Notes - Goals of the Closing Process
23 Post Closing Trial Balance
Notes - Comparison of the Post Closing Trial Balance to The Financial Stat
Notes - Reasons for Demonstrating Three Formats for the Closing Process
6 Closing Process – Four Steps
30 400 Closing Process Step 1 of 4 - Journal Entry 1 of 4
40 400 Closing Step 2 of 4 - Journal Entry 2 of 4
50 400 Closing Entries Journal Entry 3 of 4 Step 3 Income summary
60 400 Closing Process Step 4 of 4 Closing Journal Entry Draws or Withdraws
Notes - Four Step Closing Process
Short Calculation - Closing Process
Multiple Choice - Closing Process
7 Post-Closing Trial Balance
70 Post Closing Trial Balance & financial statements
Notes - Post-Closing Trial Balance
Multiple Choice - Closing Process
Short Calculation - Closing Process
1 Accounting%2C Financial - Comp Prob Service Co 1 Part 1
2 Accounting%2C Financial - Comp Prob Service Co 1 Part 2
3 Accounting%2C Financial - Comp Prob Service Co 1 Part 3
4 Accounting%2C Financial - Comp Prob Service Co 1 Part 4
5 Accounting%2C Financial - Comp Prob Service Co 1 Adjusting Entries part 5
6 Comp Prob Service Co 1 Adjusting Entries part 6
7 Accounting%2C Financial - Comp Prob Service Co 1 Financial Statements part 7
8 Accounting%2C Financial - Comp Prob Service Co 1 Financial Statements part 8
9 Accounting%2C Financial - Comp Prob Service Co 1 Closing Process Part 9
10 Comp Prob Service Co 1 Closing Process part 10
3 Merchandising Transactions Overview
20 500 - Merchandising Transaction Explained Purchaser and Se
30 500 Merchandising Transaction Journal Entry Purchaser
40 500 Merchandising Transaction Sales Journal Entry - COGS Jou
4 Perpetual and Periodic Inventory Systems Overview
5 Perpetual Inventory System
10 Worksheet - Perpetual Inventory System
10 Periodic Inventory System
20 Worksheet Periodic System
15 Perpetual vs. Periodic Inventory System
5 Sales Discount %26 Purchase Discount Overview
50 500 Sales Discount VS. Purchase Discount
60 500 Purchase Discount Journal Entry Explained
70 500 Sales Discount Explained Journal Entry Record Discou
30 Worksheet Purchase Discount & Sales Discount
60 500.10 Merchandising Ex Part 1-Accounting%2C Financial (2)
70 500.20 Merchandising Ex Part 2-Accounting%2C Financial (1)
80 500.30 Merchandising Ex Part 3-Accounting%2C Financial (1)
90 500.40 Merchandising Ex Part 4-Accounting%2C Financial (1)
10 Multiple Choice Questions Merchandising Company
7 Perpetual System First In First Out (FIFO)
50 600 First In First Out FIFO Explained
40 600.10 Inventory Cost Problem First In First Out part 1 Ex.%2C how to calcula
50 600.20 Inventory Cost Problem First In First Out part 2 Ex.%2C how to calcula
Multiple Choice 4 - Inventory Cost
8 Perpetual System Last In First Out LIFO
60 600 Last In First Out LIFO Inventory Method Explained
60 600.50 Cost Problem Last In First Out LIFO part 1 Ex.%2C how to calculate-Acc
70 600.60 Cost Problem Last In First Out LIFO part 2 Ex.%2C how to calculate-Acc
Multiple Choice 5 Inventory Cost
9 Perpetual System Weighted Average Method
70 600 Average Inventory Method Explained
Worksheet - 80 600.30 Inventory Cost Problem Average method Part 1
Worksheet - 90 600.40 Inventory Cost Problem Average method Part 2
Multiple Choice 6 Inventory Cost
5 Accounts Receivable AR Subsidiary Ledger Explained
Worksheet - 10 700.10 Accounts Receivable Subsidiary Ledger 700 Part 1
Worksheet - 20 700.20 Accounts Receivable Subsidiary Ledger 700 Part 2
Multiple Choice Question 2 - Special Journals
6 Accounts Payable AP Subsidiary Ledger
Worksheet - 30 700.30 Accounts payable subsidiary ledger 700 part 1
Worksheet - 40 700.10 Accounts payable subsidiary ledger 700 part 2
Multiple Choice Question 3 - Special Journals
10 Sales Journal Service Company
50 Worksheet - Sales Journal
20 Sales Journal Merchandising Co.
50 Worksheet - Sales Journal
Multiple Choice Question 4 - Special Journals
Purchases Journal Overview
30 Purchases Journal Service Company
33 Purchase Journal Merchandising Co.
80 Worksheet - Purchases Journal Inventory
Multiple Choice Question 5 - Special Journals
Comprehensive Problem Overview
Comprehensive Problem Special Journals Part 1
Comprehensive Problem Special Journals Part 2
Comprehensive Problem Special Journals Part 3
Comprehensive Problem Special Journals Part 4
Comprehensive Problem Special Journals Part 5 Adjusting Entries
Comprehensive Problem Special Journals Part 6 Financial Statements
Comprehensive Problem Special Journals Part 7 Closing Process
Multiple Choice Question 8 - Special Journals
50 Bank Reconciliation-Accounting%2C Financial
Worksheet - 9.10 Bank Reconciliation January
Worksheet - 9.12 Bank Reconciliation Adjusting Entries January
Worksheet - 9.15 Bank Reconciliation February
Worksheet - 9.20 Bank Reconciliation Feb. Adjusting Entries
Multiple Choice Questions 6 - Cash and Internal Controls
Multiple Choice Questions 1 - Cash and Internal Controls
Discussion Question 7 Cash & Internal Controls
800.10 Petty Cash Journal Entries Part 1-Accounting%2C Financial
800.20 Petty Cash Journal Entries Part 2-Accounting%2C Financial
Multiple Choice Questions 7 - Cash and Internal Controls
Multiple Choice Questions 2 - Cash and Internal Controls
2 Accounts Receivable Journal Entries
20 Accounts Receivable Journal Entries
05 Prob 5 Debits and Credits Accounts Receivable
Worksheet - 07 Prob 8 General Ledger Accounts Receivable
10 Multiple Choice Questions - Accounts Receivable
3 Accounts Receivable Subsidiary Ledger
30 Accounts Receivable AR Subsidiary Ledger Explained
Worksheet - 10 700.10 Accounts Receivable Subsidiary Ledger 700 Part 1
Worksheet - 20 700.20 Accounts Receivable Subsidiary Ledger 700 Part 2
20 Multiple Choice Questions - Accounts Receivable
50 Allowance Method Accounts Receivable
Worksheet - 30 900.10 Allowance Method 900 Part 1
Worksheet - 32 900.20 Allowance Method 900 Part 2-Accounting%2C Financial
Worksheet - 34 900.30 Allowance Method 900 Part 3-Accounting%2C Financial
40 Multiple Choice Questions - Accounts Receivable
7 Allowance for Doubtful Accounts Calculation
70 Allowance Method % Accounts Receivable vs % Sales Method
Worksheet - 40 % of AR Method - Allowance for Doubtful Accounts
Worksheet - 50 % of Sales Method - Allowance for Doubtful Accounts
60 Multiple Choice Questions - Accounts Receivable
900.10 Test questionsAccounts Receivable%2C Allowance %26 Direct
Worksheet - 60 Worksheet - Simple Interest
PDF - 100 Note Receivable Example
100 Note Receivable Example
Worksheet - 70 Worksheet 1 - Notes Receivable
Worksheet - 80 Worksheet 2 - Notes Receivable
70 Multiple Choice Questions - Accounts Receivable
900.20 Test questions Part 2 Accounts Receivable%2C Allowance %26 Direct Write O
3 Straight Line Method of Depreciation
30 1000.10 Calculating Depreciation Straight Line
Worksheet - 30 1000.10 Depreciation Straight Line Ex Part 1
Worksheet - 30.1 1000.20 Depreciation Straight Line Ex Part 2
10 Multiple Choice Question - Property Plant & Equipment
4 Double Declining Balance Method of Depreciation
40 Calculating Depreciation Double Declining Balance
Worksheet - 40 Depreciation Ex double declining Part 1
Worksheet - 40.1 Depreciation Ex double declining part 2
Worksheet - 40.2 Depreciation Ex double declining part 3
20 Multiple Choice Question - Property Plant & Equipment
5 Units of Production Depreciation Method
50 Calculating Depreciation Units of Production
Worksheet - 50 1000.60 Depreciation units of production Part 1
Worksheet - 50.1 1000.70 Depreciation Ex units of production Part 2
30 Multiple Choice Question - Property Plant & Equipment
9 Disposals of Property Plant and Equipment
70 Disposals Fully Depreciated No Cash Received
70.1 Worksheet – Disposals Fully Depreciated No Cash
80 Disposal Fully Depreciated & Cash Received u
80 Worksheet – Disposals Fully Depreciated Cash Received
90 Disposal - Not Fully Depreciated
90 Worksheet – Disposals Not Fully Depreciated No Cash
100 Disposal Not Fully Depreciated & Cash Received
100 Worksheet – Disposals Not Fully Depreciated Cash Received
70 Multiple Choice Question - Property Plant & Equipment
6 Federal Income Tax & Retirement Plans
510 Federal Income Tax (FIT)
Worksheet - 20 Federal Income Tax Withholding FIT
415 Deductions From Gross Pay
20 Federal Income Tax FIT
25 Federal Income Tax FIT - Percent Method
Worksheet - 25 Federal Income Tax - Percentage Method
9 Federal Unemployment Tax Act (FUTA)
40 FUTA SUTA Workers Compensation
615 Federal & State Unemployment Tax
50 Federal Unemployment Tax Act Calculation
Worksheet - 50 Worksheet FUTA
10 Payroll Comp Problem Introduction (Copy)
20 Payroll Comp Problem August Payroll Register
30 Payroll Comp Problem August Earning Records
40 Payroll Comp Problem August Journal Entry
45 Payroll Comp Problem September Payroll Register
50 Payroll Comp Problem September Earning Records
60 Payroll Comp Problem September Journal Entry
70 Payroll Comp Problem Form 941 3rd Qt
80 Payroll Comp Problem October Payroll Register
90 Payroll Comp Problem October Earning Records
100 Payroll Comp Problem October Journal Entry
110 Payroll Comp Problem November Payroll Register
120 Payroll Comp Problem November Earning Records
130 Payroll Comp Problem November Journal Entry
140 Payroll Comp Problem Dec. Payroll Register & Earning Records
150 Payroll Comp Problem Dec. Journal Entry
160 Payroll Comp Problem Form 941 4rd Qt
170 Payroll Comp Problem Form 940
180 W-2 & W-3 Comp Problem Form 940
190 Comp Problem Reconcile Payroll Tax Forms 941s 940 & W-3
3 Partnership Income Allocation
20 Partnership Income Allocation
Worksheet - 20 Part 1 Partnership Income Allocation
Worksheet - 20 Part 2 Partnership Income Allocation.
Worksheet - 21 Partnership Income Allocation With Overallocation
20 - Multiple Choice – Partnership
6 Partner Leaves Partnership
25 Partnership Partner Leaves Partnership Cash Equal to Capital Account
26 Partnership Partner Leaves Partnership Cash less then Capital Account
28 Partner Leaves Partnership Cash Greater then Capital Account
Worksheet - 29 Part 1 Selling Partnership Interest Leaving Partnership
Worksheet - 29 Part 2 Selling Partnership Interest Leaving Partnership
50 - Multiple Choice – Partnership
7 New Partner Added to Partnership
29 Add New Partnership - Cash More Then Capital Account
29.1 Add New Partner - Cash Less Then Capital Account
29.2 partner sells partnership interest to a new Partner
29.3 Partner sells partnership interest - Cash Received Less Then Capital
Worksheet - 29.1 Part 1 Add Partner to Partnership
Worksheet - 29.1 Part 2 Add Partner to Partnership
60 - Multiple Choice – Partnership
8 Liquidation of Partnership
30 Partnership Liquidation Gain on sale of Assets
Worksheet - 30 Part 1 Partnership Liquidation Gain on Sale of Assets
Worksheet - 30 Part 2 Partnership Liquidation Gain on Sale of Assets
40 Partnerships Liquidation Loss on sale of Assets
Worksheet - 40 Part 1 Partnership Liquidation Loss on Sale of Assets
Worksheet - 40 Part 2 Partnership Liquidation Loss on Sale of Assets
50 Partnership Liquidation Partner Pays Partnership for Negative Capital Account
Worksheet - 50 Partnership Liquidation Partner Pays Partnership for Negative Cap
60 Partnership Liquidation Partner Does Not Pay Partnership for Negative Capita
Worksheet - 60 Partnerships Liquidation Partner Does Not Pays Partnership for Ne
70 - Multiple Choice – Partnership
8 Statement of Stockholders' Equity & Retained Earnings
80 Statement of Retained Earnings
Worksheet - 80 Statement of Retained Earnings
90 Corporations Statement of Stockholders Equity
Worksheet - 90 Statement of Stockholders' Equity
60 Multiple Choice Questions - Corporations
3 Bonds Issued at Premium
50 Bond Issued at Premium
Worksheet - 50 Bond Issue at Premium
60 Premium Amortization & Interest
Worksheet - 55 Bond Premium and Interest Journal Entry
4 Bonds Issued at Discount
40 Issue bond at a discount calculate and record interest payment
Worksheet - 30 Bond Issued at Discount
Worksheet - 35 Bond Discount & Interest
Worksheet - 1400.10 Record issuance of bond at a discount amortize straight line
Worksheet - 1400.20 Record issuance of bond at a discount amortize straight line
Worksheet - 1400.40 Record issuance of bond at a premium amortize straight line
Worksheet - 1400.50 Record issuance of bond at a premium amortize straight line
5 Present Value Bond Price
70 Bonds Present Value Formulas
Worksheet - 70 Bond Present Value Formula
80 Bond Price Present Value Tables
Worksheet - 80 Bond Present Value Tables
90 Bond Price Excel Formula
Worksheet - 90 Bond Present Value Excel
8 Amortization Schedule Notes Payable
130 Amortization Schedule
140 Notes Payable Payments Journal Entry
Worksheet - 130 Note Payable Amortization
Worksheet - 140 Note payable interest payments
10 Financial Statements Long Term Liabilities
170 Notes Payable Current vs. Non Current
Worksheet - 170 FS St LT One Loan 1 TB Account
Worksheet - 180 FS St LT Loan 1 loan 2 TB Accounts
Worksheet - 190 FS ST LT 2 loans 1 TB account
Worksheet - 200 FS ST LT 2 Loans 1 ST 1 LT TB account
Worksheet - 210 FS ST LT 2 Loans 2 Loan Account TB
Worksheet - 220 FS 2 Loans 4 Accounts TB
70 Multiple Choice Question – Long Term Liabilities
12 Effective Method Amortization Bond Discount & Premium
235 Discount Amortization Effective Method
Worksheet - 230 Effective Interest Discount Amortization
240 Premium Amortization Effective Method
Worksheet - 240 Effective Interest Premium Amortization
90 Multiple Choice Question – Long Term Liabilities
80 Statement of Cash Flow Indirect Method Worksheet
90 Statement of Cash Flow Indirect Method Cash & Net Income
100 Statement of Cash Flow Indirect Method Adjustments to Reconcile Net Income t
110 Statement of Cash Flow Indirect Method Change In Accounts Receivable
120 Statement of Cash Flow Indirect Method Change In Inventory
130 Statement of Cash Flow Indirect Method Change in Prepaid Expense
140 Statement of Cash Flow Indirect Method Change In Accounts Payable
150 Statement of Cash Flow Investing Activities Cash Paid for Purchase of Equipm
160 Statement of Cash Flow Financing Activities Cash Borrowed on Notes
170 Statement of Cash Flow Financing Activities
180 Statement of Cash Flow Adjustments
1600.10 Creating a Statement of Cash Flow-Indirect Method-Accounting%2C financia
40 Cash flow statement indirect method part 1%2C how to calculate-Accounting%2C
50 Cash flow statement indirect method part 2%2C
60 Cash flow statement indirect method part 3%2C
70 Cash flow statement indirect method Part 4%2C
190 Worksheet Direct Method Worksheet Stmt of Cash Flow
190.10 Worksheet Direct Method Cash from Operations Stmt of Cash Flow
190.20 Worksheet Direct Method Cash from Investing Act Stmt of Cash Flow
190.30 Worksheet Direct Method Cash from financing Act Stmt of Cash Flow
190.40 Worksheet Direct Method Finalize Act Stmt of Cash Flow
190 Statement of Cash Flow Direct Method
190.10 Worksheet Direct Method Cash from Operations Stmt of Cash Flow
190.20 Worksheet Direct Method Cash from Investing Act Stmt of Cash Flow
190.30 Worksheet Direct Method Cash from financing Act Stmt of Cash Flow
190.40 Worksheet Direct Method Finalize Act Stmt of Cash Flow