_Subject Review: Accounting Table of Contents - all chapters and topics

College-Cram.com:: Accounting:: _Subject Review:: Accounting Table of Contents - all chapters and topics

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Description: Study Accounting at College-Cram.com with these free resources covering all the steps in the accounting cycle: from setting up the chart of accounts to preparing financial statements.

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Accounting Cycle
Business Organization
Discounts and Invoices
Inventory
Depreciation
Financial Statements
Special Journals
Cost Accounting
Markup and Markdown
Taxes
Time Value of Money
Consumer Credit and Banking
Basic Statistics

Accounting Cycle

My Accounting Cycle - Flash Cards - Use these flash cards to practice your grasp of debits, credits, the journaling process, and other terms associated with the accounting cycle.
Accounting Cycle: Overview - The Accounting Cycle is a series of steps which are repeated every reporting period. The process starts with making accounting entries for each transaction and goes through closing the books. Use this tutorial for an overview of the accounting cycle, covering step-by-step activities during and at the end of each accounting period.
Chart of Accounts - The chart of accounts is a (sometimes numerical) listing of all identified accounts used by a company to record transactions. Learn more about the chart of accounts with this free tutorial.
Debits and Credits - The most critical concept for any accounting student to master is an understanding of debits and credits. Many textbooks can be confusing, but this tutorial should put you on the right path.
General Ledger Accounting - The general ledger is where all accounting transactions are posted in a double entry system using debits (on the left) and credits (on the right) for each transaction. Learn about the general ledger in this tutorial.
Adjusting Entries - Adjusting Entries are journal entries that are made at the end of the accounting period to adjust expenses and revenues to the accounting period where they actually occurred. Learn from examples of each type in this tutorial.
Preparing a Trial Balance - After entering your transactions, preparing a trial balance is the next step in the accounting cycle. Learn how to build your trial balance with this free tutorial.
Balancing an Unbalanced Trial Balance - Preparing a trial balance is a key step in the accounting cycle, but what do you do if your trial balance doesn't balance. Learn how to troubleshoot your trial balance problems with this free tutorial.
Financial Statements - Overview - After preparing your adjusted trial balance, the next step in the accounting cycle is to prepare your financial statements. Learn about the balance sheet, income statement, statement of cash flow, and retained earnings statement in this tutorial.
Accounting Cycle Quiz - Review accounting cycle terms and definitions like adjusting entries, the chart of accounts, and adjusted trial balance with this 10 random question quiz you can take as many times as you want.

Business Organization

My Intro Business Flashcards - Learn the important terms and definitions for accounting, marketing, economics, and other business disciplines with these flashcards. You can even study while you play a concentration game, too!
Business Entity - Consultant - Deciding on a business structure for your company is easier than you might think. By answering a series of basic questions, this virtual consultant can advise you of your choice (while teaching you the pros and cons of each type).
Musings on the Organizational Chart - Organizational charts are taught in several business courses, but each one tends to teach it from its own perspective. Bottom line, the org chart needs to function effectively to help the business achieve its goals.
Intro Business - Quiz - How well do you know your business terms? Take the plunge with this fun quiz -- ten questions randomly selected from accounting, economics, finance, management, marketing, business organization, and human resources.

Discounts and Invoices

Discounts and Allowances Overview - Discounts and Allowances are reductions to the selling price of goods or services that can be applied anywhere in the distribution channel. Learn more about discounts and allowances with this tutorial.
Calculating Cash Discounts - Learn how to calculate cash discounts with this Formula Solver! Series program. Use your own numbers and solve for either net price, discount rate, or discount amount. It even shows you how to find the net amount due and net price factor!
Calculating Cash Discounts - Bottomless Worksheet - Get endless practice right here in working with net price, cash discount amount, and discount rates! At the click of a button, this Bottomless Worksheet generates ten more problems for you to solve. Plus, a printed copy or answer sheet is a click away.
Cash Discounts Using EOM Dating - Examine an invoice and learn how to calculate a cash discount using the EOM (end of month) dating method with this Tab Tutor program. It also comes with a glossary to help you learn important terms like Balance Due and Terms Of Sale.
EOM Dating - Bottomless Worksheet - This Bottomless Worksheet is a way to get endless practice working with cash discounts and end-of-month dating. At the click of a button, it creates ten more problems for you to solve. A printed copy and answer sheet is also available.
Cash Discounts Using Ordinary Dating - - Examine an invoice and learn how to calculate a cash discount using the ordinary dating method with this Tab Tutor program. It also comes with a glossary to help you learn important terms like Balance Due and Terms Of Sale.
Ordinary Dating - Bottomless Worksheet - Get endless practice right here finding net amount due and discount date! At the click of a button, this Bottomless Worksheet generates ten more problems for you to solve. Plus, a printed copy or answer sheet is only a click away.
Cash Discounts Using ROG Dating - Examine an invoice and learn how to calculate a cash discount using the ROG (receipt of goods) dating method with this Tab Tutor program. It also comes with a glossary to help you learn important terms like Balance Due and Terms Of Sale.
ROG Dating - Bottomless Worksheet - With this Bottomless Worksheet you can enjoy endless practice working with cash discounts and receipt-of-goods dating. Ten new problems at a time solve for these three variables, with a printed copy and/or answer sheet a click away.
Cash Discounts Using X Dating - Examine an invoice and learn how to calculate a cash discount using the X (extra) dating method with this Tab Tutor program. It also comes with a glossary to help you learn important terms like Balance Due and Terms Of Sale.
X Dating Bottomless Worksheet - Use this Bottomless Worksheet to get endless practice on cash discounts and extra dating. At the click of a button, it creates ten new problems for you to solve. A printed copy and answer sheet is also available.
Calculating Chain Discounts - This Formula Solver! Series program will help you learn how to calculate chain discounts (also known as trade discount series). You can get a step-by-step solution using your own numbers.
Chain Discounts - Bottomless Worksheet - This Bottomless Worksheet is a way to get endless practice working with chain discounts (also known as a trade discount series). At the click of a button, it creates ten more problems for you to solve. A printed copy and answer sheet is also available.
Calculating Partial Payments - This Formula Solver! Series program will help you learn how to calculate the partial payment credit and remaining balance due for a cash discount scenario. You can get a step-by-step solution using your own numbers.
Partial Payments - Bottomless Worksheet - This Bottomless Worksheet is a way to get endless practice in finding partial payment credit and remaining balance due. At the click of a button, it creates ten more problems for you to solve. A printed copy and answer sheet is also available.
Calculating Trade Discounts - Use this Formula Solver! Series program to learn how to calculate trade discounts. Use your own numbers and solve for either list price, discount rate, or discount amount. It even shows you how to find the net price and net price factor!
Trade Discounts Bottomless Worksheet - This Bottomless Worksheet is a way to practice working with list price, trade discount amount, and discount rates. At the click of a button, it creates ten more problems for you to solve. A printed copy and answer sheet is also available.
Common Invoice Terms - Quiz - This fun quiz is a great way to study common terms used in invoicing such as proximo, ROG dating, and terms of sale.

Inventory

Cost of Goods Sold Overview - Study Sheet - This Smartacus Study Sheet will help you to understand how to find cost-of-goods-sold and the value of inventory. Explore definitions and methods (including Average Cost Method, LIFO, and FIFO). It also prints for easy reference.
Cost of Goods Sold -- Average Cost Method - Use this Formula Solver! Series program to learn how to calculate Cost of Goods Sold with the Average Cost Method, including concepts such as inventory and per unit cost.
Cost of Goods Sold -- FIFO - Use this Formula Solver! Series program to learn how to calculate Cost of Goods Sold with the FIFO Method. It's great for checking your homework answers, too!
Cost of Goods Sold -- LIFO - Use this Formula Solver! Series program to learn how to calculate Cost of Goods Sold with the LIFO Method. It's great for checking your homework answers, too!
Inventory Value Overview - Study Sheet - Use this Smartacus Study Sheet to understand how to find the value of inventory and cost-of-goods-sold. Explore definitions and methods (including Average Cost Method, LIFO, and FIFO). It also prints for easy reference.
Inventory Value -- Average Cost Method - Use this Formula Solver! Series program to learn how to calculate Inventory Value with the Average Cost Method. It's great for checking your homework answers, too!
Inventory: Inventory Value -- FIFO - Use this Formula Solver! Series program to learn how to calculate Inventory Value with the FIFO Method. It's great for checking your homework answers, too!
Inventory Value -- FIFO - Use this Formula Solver! Series program to learn how to calculate Inventory Value with the FIFO Method. It's great for checking your homework answers, too!
Inventory Value -- LIFO - Use this Formula Solver! Series program to learn how to calculate Inventory Value with the LIFO Method. It's great for checking your homework answers, too!
Inventory Turnover Rate at Cost - Inventory turnover rate at cost is one way to judge the health of a company. This Formula Solver shows you the steps to finding it while using your values for cost of goods sold, beginning inventory at cost, and ending inventory at cost.
Inventory Turnover Rate at Retail - Inventory turnover rate at retail is one way to judge the health of a company. This Formula Solver shows you the steps to finding it while using your values for sales, beginning inventory at retail, and ending inventory at retail.
Ratios of Asset Management: Study Sheet - With this printable Smartacus Study Sheet, you can learn all about ratios like Days Sales Outstanding (DSO), Fixed Asset Turnover, Total Asset Turnover, and Inventory Turnover.
Ratios of Liquidity: Quick Ratio - This interactive tutorial explains the quick ratio by walking you through the steps, including where Current Assets, Inventories, and Current Liabilities are on the Balance Sheet. It lets you use your own numbers, so you can check your homework answers!

Depreciation

Depreciation Overview - Depreciation is the periodic, systematic expiration of the cost of a company's fixed assets (except for land). Learn more about what depreciation is and is not in this tutorial.
Depreciation Study Sheet - Depreciation is the periodic, systematic expiration of the cost of a company's fixed assets (except for land). Explore definitions and methods (including declining balance, straight line, and units of production). It also prints for easy reference.
Depreciation Consultant - Answer a series of basic questions, and this virtual consultant will advise you which depreciation method to use -- straight line, sum of the years' digits, units of production, or declining balance -- while teaching you about each one.
Building a Depreciation Schedule - Knowing the different methods of calculating depreciation isn't enough for an accountant, you also need to create a depreciation schedule. Here's how you do it.
Declining Balance - This Formula Solver walks you through the steps to calculate depreciation with the declining balance method. Use your own numbers for the current value, salvage value, and years of life to find the depreciation for an asset in the current year.
Declining Balance - Bottomless Worksheet - Use this Bottomless Worksheet to get countless hours of practice on calculating depreciation using the declining balance method. Get ten new problems whenever you need them, along with an answer key -- both of which you can print!
Double Declining Balance - This Formula Solver walks you through the steps to calculate depreciation with the double declining balance method. Use your own numbers for the current value, salvage value, and years of life to find the depreciation for an asset in the current year.
Double Declining Balance - Bottomless Worksheet - Get endless hours of practice on calculating depreciation using the double declining balance method with this Bottomless Worksheet. Get ten new problems whenever you need them, along with an answer key -- both of which you can print!
Straight-Line Depreciation - Calculating straight-line depreciation just got easier with this Formula Solver. We'll walk you through the steps, using your numbers for the purchase price, salvage value, and years of life to find the annual depreciation for an asset.
Straight-Line Depreciation - Bottomless Worksheet - Get endless practice on finding annual depreciation from the purchase price, salvage value, and years of life using the straight-line depreciation method. Ten new problems, a printed copy, and an answer sheet are all a button-click away.
Sum-of-the-Years'-Digits Method - This Formula Solver walks you through the steps to calculate depreciation with the sum-of-the-years-digits method (SYD). Use your own numbers for the purchase price, salvage value, and years of life to find the depreciation for an asset in a given year.
Sum-of-the-Years'-Digits Method - Bottomless Worksheet - Use this Bottomless Worksheet to get countless hours of practice on calculating depreciation using the sum-of-the-years-digits method (SYD). Get ten new problems whenever you need them, along with an answer key -- both of which you can print!
Units of Production Method - This Formula Solver walks you through the steps for calculating depreciation with the Units-of-Production method. Use your own values for purchase price, salvage value, expected lifetime units, and current year units to check your homework answers.
Units of Production Method - Bottomless Worksheet - Get endless practice using the units-of-production method of calculating depreciation with this Bottomless Worksheet. Ten new problems for you to solve, printed copies, and answer sheets are all just a click away.
Ratios of Debt Management: EBITDA Coverage - The EBITDA coverage ratio is a part of your financial toolbox. This interactive tutorial explains the concept by walking you through the calculations. It's great for checking your homework answers, too!
Financial Statements: Cash Flow - Learn about the structure and contents of a statement of cash flows by examining one for the fictitious company Bogus Manufacturing, Inc.
Financial Statements: Cash Flow - Quiz - Study terms from the cash flow statement like net cash, prepaid expenses, payment of dividends, and more with this fun quiz.

Financial Statements

Overview - After preparing your adjusted trial balance, the next step in the accounting cycle is to prepare your financial statements. Learn about the balance sheet, income statement, statement of cash flow, and retained earnings statement in this tutorial.
Balance Sheet Financial Statement - Learn about the structure and contents of a balance sheet by examining one for the fictitious company Bogus Manufacturing, Inc.
Cash Flow - Learn about the structure and contents of a statement of cash flows by examining one for the fictitious company Bogus Manufacturing, Inc.
Income Statement, Multi-Step - Learn about the structure and contents of a multi-step income statement by examining one for the fictitious company Bogus Manufacturing, Inc.
Income Statement, Single Step - Learn about the structure and contents of a single-step income statement by examining one for the fictitious company Bogus Manufacturing, Inc.
Retained Earnings - Learn about the structure and contents of a statement of retained earnings by examining one for the fictitious company Bogus Manufacturing, Inc.
Balance Sheet - Quiz - Study balance sheet terms like assets, depreciation, goodwill, and more with this fun quiz.
Cash Flow - Quiz - Study terms from the cash flow statement like net cash, prepaid expenses, payment of dividends, and more with this fun quiz.

Special Journals

Sales Journal - The Sales Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, credit sales. This tutorial covers the concept of the sales journal from the original transactions through the posting process.
Cash Receipts Journal - The Cash Receipts Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, cash receipts. This tutorial cover the concept of the cash receipts journal from the original transactions through the posting process.
Purchases Journal - The Purchases Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, credit purchases. This tutorial cover the concept of the purchases journal from the original transactions through the posting process.
Cash Payments Journal - The Cash Paymentss Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, cash payments. This tutorial cover the concept of the cash payments journal from the original transactions through the posting process.
Subsidiary Ledgers - A subsidiary ledger, or subledger, breaks out a single general ledger account into subgroups that share common information. Find out more about subsidiary ledgers and their controlling accounts in this tutorial.

Cost Accounting

Break-Even Analysis and the Break-Even Point - When considering the production or sale of a new product or service, businesses often will use break-even analysis and the break-even point to see whether its financially feasible. See how it works in this free tutorial.
Fixed Costs - Fixed costs are defined as any cost or expense that does not vary with changes in the level of business activities like sales or production. Learn more about fixed cost in this tutorial.
Variable Costs - Variable costs are expenses that increase or decrease as a direct result of increases or decreases in sales or production volume. Learn more about variable cost in this tutorial.
Calculate Maximum Profit: Questions from a Managerial Economics student - competition, monopoly, demand curve - Calculate Maximum Profit under competition and monopoly - impact on demand curve, price, quantity, revenue, and cost
Calculate Maximum Profit by charting demand curve, revenue, and costs - Calculate Price, Quantity, Revenue, and Costs for Maximum Profit using the charting method.
Calculate Maximum Profit and how competition affects demand curve - Solve Managerial Economics homework question on maximum profit with competition.
Calculate Maximum Profit: solving for price, quantity, revenue, and costs - Calculate Price, Quantity, Revenue, and Costs for Maximum Profit.

Markup and Markdown

Overview - Study Sheet - Explore the basics of markup and markdown with this Smartacus Study Sheet. Use it to study definitions and formulas (including cost markup, price markup, calculating markdown, and pricing perishables). It also prints for easy reference.
Calculating Markdown - Bottomless Worksheet - Use this Bottomless Worksheet to get endless practice on calculating markdown with original price, sale price, and markdown rate. At the click of a button, it creates ten new problems for you to solve. A printed copy and answer sheet is also available.
Calculating Markdown - Use this Formula Solver! Series program to learn how to calculate price markdowns. Use your own numbers and solve for either original price, markdown rate, or sale price. It's great for checking your homework answers, too!
Calculating Markup from Cost - Calculating cost markup is a breeze with our popular Formula Solver! Series. Use your own numbers and solve for either cost, markup rate, or price. It's great for checking your homework answers, too!
Cost Markup - Bottomless Worksheet - Get endless practice right here finding cost, selling price, and markup rate! At the click of a button, this Bottomless Worksheet generates ten more problems for you to solve. Plus, a printed copy or answer sheet is only a click away.
Calculating Markup From Price - Calculating price markup is a breeze with our popular Formula Solver! Series. Use your own numbers and solve for either cost, markup rate, or price. It's great for checking your homework answers, too!
Markup from Price - Bottomless Worksheet - This Bottomless Worksheet is a way to get endless practice on finding selling price, cost, and markup rate. At the click of a button, it creates ten more problems for you to solve. A printed copy and answer sheet is also available.
Pricing Perishables - Use this Formula Solver! Series program to learn how to calculate price for perishables to cover spoilage losses. Use your own numbers and solve for either old price, new price, or spoilage rate. It's great for checking your homework answers, too!
Pricing Perishables - Bottomless Worksheet - With this Bottomless Worksheet you can enjoy endless practice working with old price, new price, and spoilage rate. Ten new problems at a time solve for these three variables, with a printed copy and/or answer sheet a click away.

Taxes

Calculating Sales Tax - Use this Formula Solver! Series program to learn how to calculate sales tax from the purchase price and tax rate. It's great for checking your homework answers, too!
Calculating Sales Tax - Bottomless Worksheet - Endless practice on calculating sales tax from the purchase price and tax rate awaits you in this Bottomless Worksheet. Ten new problems, a printed copy, and an answer sheet are all a button-click away.
Calculating Value-Added Tax - Use this Formula Solver! Series program to learn how to calculate the value-added tax (VAT) from the purchase price and tax rate. It's great for checking your homework answers, too!
Calculating Value-Added Tax - Bottomless Worksheet - This Bottomless Worksheet offers limitless practice on calculating value-added tax from the purchase price and VAT tax rate. Ten new problems, a printed copy, and an answer sheet are all a button-click away.
Excise Taxes - Study Sheet - This Smartacus Study Sheet can help you understand the definitions and formulas for sales taxes and value-added taxes (VAT). It also prints for easy reference.

Time Value of Money

Simple Interest - Calculating simple interest is a snap with this Formula Solver. Learn how to find the interest using the principal, number of interest periods, and interest rate. Use your own values to check your homework!
Simple Interest - Bottomless Worksheet - With this Bottomless Worksheet you can get endless practice on calculating simple interest from the principal amount, number of periods, and interest rate. A printed copy, answer sheet, and another ten problems are all just a button-click away.
Compound Interest Made Simple - Compound interest is the method of finding interest where interest is charged on the principal as well as the interest already accumulated. Review a simpler method for finding compound interest with this tutorial.
Compound Interest - Calculating compound interest, as used in mortages, is now much easier. Learn how to find the interest using the principal, number of compounding periods, and interest rate. Use your own values for an added bonus!
Compound Interest - Bottomless Worksheet - Use this Bottomless Worksheet to get endless practice on calculating compound interest from the principal, number of periods, and interest rate. Ten new problems to solve, a printed copy, and an answer sheet are all only a click away.
Present Value - This Flash tutorial walks you through the steps to calculate present value from the future value, interest rate, and number of maturity periods. You can enter your own values, too.
Present Value - Bottomless Worksheet - Get endless practice with this Bottomless Worksheet in calculating present value from future value, number of periods, and interest rate. At a button-click it creates ten more problems for you to solve, complete with printed copy and answer sheet.
Annuities - Present Value and Future Value - Annuities are defined as a stream of payments made over time. Use this tutorial to learn how to solve present and future value of annuity problems with financial calculators or spreadsheet functions.

Consumer Credit and Banking

Balancing Your Checkbook - Balancing your checkbook is little more than making certain you and the bank both agree on what's happened to your bank account each month. Learn how to balance your checkbook with this helpful tutorial.
About Interest Rates - The topic of interest rates are more complicated than you might think. This tutorial covers the relevant terminology, including APR, APY, and the yield curve.
Average Daily Balance - The Average Daily Balance is the total of the balance at the end of each day during a period divided by the number of days in the period. Learn how to calculate average daily balance (ADB) in this tutorial.
Rule of 78 - The Rule of 78 is a method of allocating interest charges for the life of a loan. Learn how the Rule of 78s works in this tutorial.

Basic Statistics

Basic Statistics Overview - Smartacus Study Sheet - Explore basic statistics with this printable Smartacus Study Sheet. Review the types of graphs (line, bar, pie chart), how to read a table, and basic data set values -- median, mode, mean, and range.
How to Read a Bar Graph - This brief tutorial explains the various parts of a bar graph and shows how it is used to visually represent information.
How to Read a Line Graph - This brief tutorial explains the various parts of a line graph and shows how it is used to visually represent information.
How to Read a Pie Chart - This brief tutorial explains the various parts of a pie chart (or pie graph) and shows how it is used to visually represent information.
How to Read a Table - This brief tutorial explains the various parts of a data table and shows how it is used to visually represent information.

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3 Presentation Comments

Good day,
It is my first time doing accounting. What is the best way to start building the foundation?
I went through the debits and credit tutorial, and I still do not grassp the details.
Best regards always,

Nkululeko

Nkululeko Ntshanga on Wednesday, 19 March 2008, 06:16 CDT |
I suggest starting with the accounting cycle overview. Feel free to follow the related items that are linked from that tutorial. Then I would look at the chart of accounts. You could just follow this table of contents from the top and work your way through all the units.
Good studying! Feel free to post questions in the Accounting Community blog (open to all members of the community).

Jack Robinson on Wednesday, 19 March 2008, 12:34 CDT |
I'm trying to do the straight-line method and the double-declining method, but i still get confused on this.

mickey coulter on Monday, 13 April 2009, 12:43 CDT |