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Study Accounting with these Free Learning Resources

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 activities required both during and at the end of the accounting period.
Keywords: accounting, accounting cycle, accounting cycle steps, accounting period, adjust, adjusting entries, adjustment, after close, business, business accounting, closing, credit, debit, debit and credit, document, financial statements, general journal, general journal entry, invoice, journal, journalizing, ledger, ledger account, post, post-closing, preparing a trial balance, source document, t-account, T-accounts, transaction, transactions, trial balance
Accounting Cycle: 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.
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Accounting Cycle: Adjusting Entries in Accounting
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.
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Accounting Cycle: 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.
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Accounting Cycle: Chart of Accounts
The chart of accounts is a numerical listing of all identified accounts used by a company to record transactions. Learn more about the chart of accounts with this free tutorial.
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Accounting Cycle: 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.
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Accounting Cycle: 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.
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Accounting Cycle: 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.
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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.
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Accounting Cycle: 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.
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Accounting Table of Contents - all chapters and topics
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 Terms Review
Like other subjects, accounting has its share of terms to learn. These resources will help you to master the accounting terms you'll need to pass your Accounting Principles course
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Basic Statistics: 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.
Keywords: accounting, axis, bar chart, bar graph, basic statistics, business, business statistics, charting, finance, graphing, horizontal, horizontal axis, how to read a bar graph, read a bar graph, read bar graph, statistics, vertical, vertical axis
Basic Statistics: 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.
Keywords: axis, basic statistics, business, business statistics, charting, finance, graphing, horizontal, horizontal axis, how to read a line graph, line chart, line graph, read a line graph, read line graph, statistics, vertical, vertical axis
Basic Statistics: 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.
Keywords: axis, basic statistics, business, business statistics, charting, finance, graphing, horizontal, horizontal axis, how to read a pie chart, pie chart, pie graph, read a pie chart, read pie chart, statistics, vertical, vertical axis
Basic Statistics: 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.
Keywords: basic statistics, business, business statistics, charting, column, columns, finance, graphing, horizontal, horizontal rows, how to read a table, read a table, read table, row, rows, statistics, table, tables, vertical, vertical columns
Basic Statistics: Study Sheet of Basic Statistics
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.
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Business Organization: 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).
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Business Organization: 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.
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Business Organization: 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.
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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!
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Consumer Credit and Banking: 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.
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Consumer Credit and Banking: 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.
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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.
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Consumer Credit and Banking: 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.
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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.
Keywords: accounting, BEP, break-even analysis, break-even point, breakeven, business, cost, cost accounting, expense, fixed cost, profit, revenue, variable cost
Cost Accounting: 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.
Keywords: accounting, analysis, break-even, business, cost, cost accounting, cost of goods sold, costs, depreciation, expense, fixed, fixed costs, independent, mixed costs, rent, total costs
Cost Accounting: 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.
Keywords: accounting, analysis, break-even analysis, break-even point, business, cost accounting, cost of goods sold, costs, depreciation, expense, mixed costs, total costs, units of production, units of production method, variable, variable costs
Depreciation: 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.
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Depreciation: 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!
Keywords: accounting, bottomless, bottomless worksheet, business, business accounting, DB, declining balance, declining balance method, depreciation, depreciation method, practice, salvage, salvage value, value, worksheet, years of life
Depreciation: Declining Balance - Formula Solver! Series
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.
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Depreciation: 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.
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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.
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Depreciation: 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.
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Depreciation: 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!
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Depreciation: Double Declining Balance - Formula Solver! Series
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.
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Depreciation: 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.
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Depreciation: 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.
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Depreciation: 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!
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Depreciation: Sum-of-the-Years'-Digits Method - Formula Solver!
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.
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Depreciation: 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.
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Depreciation: Units of Production Method - Formula Solver! Series
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.
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Discounts and Invoices: 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.
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Discounts and Invoices: Calculating Cash Discounts - Formula Solver! Series
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!
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Discounts and Invoices: Calculating Chain Discounts - Formula Solver! Series
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.
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Discounts and Invoices: Calculating Partial Payments - Formula Solver! Series
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.
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Discounts and Invoices: Calculating Trade Discounts - Formula Solver! Series
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!
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Discounts and Invoices: Cash Discounts Using EOM Dating - Tab Tutor Series
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.
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Discounts and Invoices: Cash Discounts Using Ordinary Dating - Tab Tutor Series
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.
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Discounts and Invoices: Cash Discounts Using ROG Dating - Tab Tutor Series
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.
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Discounts and Invoices: Cash Discounts Using X Dating - Tab Tutor Series
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.
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Discounts and Invoices: 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.
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Discounts and Invoices: 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.
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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.
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Discounts and Invoices: 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.
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Discounts and Invoices: 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.
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Discounts and Invoices: 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.
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Discounts and Invoices: 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.
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Discounts and Invoices: 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.
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Discounts and Invoices: 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.
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Financial Statements: Balance Sheet
Learn about the structure and contents of a balance sheet by examining one for the fictitious company Bogus Manufacturing, Inc.
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Financial Statements: Balance Sheet - Quiz
Study balance sheet terms like assets, depreciation, goodwill, and more with this fun quiz.
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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.
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Financial Statements: Cash Flow Statement
Learn about the structure and contents of a statement of cash flows by examining one for the fictitious company Bogus Manufacturing, Inc.
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Financial Statements: 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.
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Financial Statements: 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.
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Financial Statements: Retained Earnings Statement
Learn about the structure and contents of a statement of retained earnings by examining one for the fictitious company Bogus Manufacturing, Inc.
Keywords: accounting, business, earnings, finance, financial, financial statements, income, retained, retained earnings, statement of retained earnings, statements
Inventory: Cost of Goods Sold -- Average Cost Method - Formula Solver! Series
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.
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Inventory: Cost of Goods Sold -- FIFO - Formula Solver! Series
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!
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Inventory: Cost of Goods Sold -- LIFO - Formula Solver! Series
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!
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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.
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Inventory: Inventory Value -- Average Cost Method - Formula Solver! Series
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!
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Inventory: Inventory Value -- FIFO - Formula Solver! Series
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!
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Inventory: Inventory Value -- LIFO - Formula Solver! Series
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!
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Inventory: Inventory Value 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.
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Markup and Markdown: 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.
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Markup and Markdown: Calculating Markdown - Formula Solver! Series
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!
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Markup and Markdown: Calculating Markup from Cost - Formula Solver! Series
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!
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Markup and Markdown: Calculating Markup From Price - Formula Solver! Series
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!
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Markup and Markdown: 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.
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Markup and Markdown: 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.
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Markup and Markdown: 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.
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Markup and Markdown: Pricing Perishables - Formula Solver! Series
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!
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Markup and Markdown: Study Sheet of Markup and Markdown
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.
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Special Journals: Cash Payments Journal
The Cash Payments 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.
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Special Journals: 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 will cover the concept of the cash receipts journal from the original transactions through the posting process.
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Special Journals: 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.
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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.
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Special Journals: 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.
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Taxes: 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.
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Taxes: Calculating Sales Tax - Formula Solver! Series
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!
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Taxes: 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.
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Taxes: Calculating Value-Added Tax - Formula Solver! Series
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!
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Taxes: 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.
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Time Value of Money: 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.
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Time Value of Money: Compound Interest - Formula Solver! Series
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!
Keywords: accounting, accumulate, business, calculate, compound, compound interest, compounding, compounding period, formulas, interest rates, money, mortgage, periods, principal, time, time value of money, value
Time Value of Money: 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.
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Time Value of Money: 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.
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Time Value of Money: Present Value - Formula Solver! Series
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.
Keywords: accounting, business, compound, deposit, discount, future, interest, loan, money, mortgage, number of periods, periods, present, present value, rate, savings, time, time value of money, value
Time Value of Money: 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.
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Time Value of Money: Simple Interest - Formula Solver! Series
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!
Keywords: accounting, business, compound, interest, interest rate, money, number of periods, principal, principal amount, rate, rates, simple, simple interest, time, time value of money, Time Value of Money: Simple Interest - Formula Solver!, value

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