Business Accounting
An online business accounting resource that's FREE! Learn accounting principles, business investments, debits and credits, financial ratios, improving profits, breakeven point, and more. Accountingcoach.com will help you become financially literate. Online Accounting Course
The best online accounting course, and it's FREE! Learn accounting principles, debits and credits, financial ratios, breakeven point, improving profits, and more. Accountingcoach.com's online accounting course will help you become financially literate.
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Saturday, November 24, 2007

from: http://www.accountingcoach.com/

please visit http://www.accountingcoach.com/ if you want to read it more clearly.



Accounting Basics
Learn accounting principles, introduction to financial statements, debits and credits.



Accounting Equation
Learn how transactions affect the accounting equation, balance sheet, and income statement. See the connection between the accounting equation and debits and credits.



Accounting Principles
Learn accounting principles (matching, cost, conservatism, etc.), impact on financial statements.



Activity Based Costing
Comparison of Activity Based Costing (ABC) to traditional allocation of manufacturing overhead.



Adjusting Entries
Accruals and deferrals (prepayments) necessary for accrual accounting.



Balance Sheet
Assets, liabilities, owner's equity, current vs. long-term.



Bank Reconciliation
Outstanding checks, deposits in transit, bank charges, NSF checks, journal entries.



Bookkeeping
Introduction to double entry bookkeeping, debits and credits, trial balance, and chart of accounts.



Break-even Point
Fixed and variable expenses, contribution margin, and desired profit.



Cash Flow Statement
Tips for learning indirect method, format, illustration of transactions' effect on the statement, relationship to income statement and balance sheet.




Chart of Accounts
Samples, account descriptions.



Debits and Credits
Learn accounting's double entry system. Tips for learning debits and credits, T-accounts, and sample journal entries are provided.




Depreciation
Straight-line, journal entries, use of estimates, accelerated depreciation.



Evaluating Business Investments
Capital expenditures, rate of return, payback, net present value, internal rate of return.



Financial Accounting  NEW
Learn about financial reporting and financial statements. Introduction to the role of FASB and SEC.



Financial Ratios
Common-size balance sheet and income statement, current ratio, quick ratio, accounts receivable and inventory turnover ratios, profitability ratios.



Improving Profits
Relevant amounts for analyzing, business stories to illustrate profit improvement.



Income Statement
Revenues, gains, expenses, losses, formats, reporting unusual items.




Inventory and
Cost of Goods Sold

Learn accounting's cost flow assumptions: periodic FIFO, LIFO, weighted average. Perpetual FIFO, LIFO, moving average. Estimating inventory methods.



Lower of Cost or Market
Conservatism, losses, replacement cost, net realizable value, normal profit.



Manufacturing Overhead
Examples of manufacturing overhead; allocation of overhead via direct labor, and via departmental machine hours.



Nonmanufacturing Overhead
Examples of selling, general, and administrative costs. Assigning nonmanufacturing costs to products and customers for pricing and other decisions.



Payroll Accounting
Salaries, wages, overtime pay, Social Security and Medicare taxes (FICA), unemployment taxes, fringe benefits, sample journal entries.



Present Value of an
Ordinary Annuity

Time value of money and compounding of interest of a series of equal amounts at equal time intervals. Illustrations for calculating the present value of an ordinary annuity, the amount of each payment, the number of payments, or the interest rate. Amortization of interest/discount.



Present Value of a Single Amount
Time value of money and compounding of interest of a single amount. Illustrations for calculating the present value of a future cash amount, unknown interest rate, or length of time. Amortization of discount.



Standard Costing
Direct materials price and usage variances, direct labor rate and efficiency variances, manufacturing overhead volume, efficiency, spending, and budget variances. Disposing of variance amounts.




Stockholders' Equity
Corporations, common stock, paid-in capital, retained earnings, treasury stock, stock splits, stock dividends, preferred stock, book value.

2 comments:

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Unknown said...

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