Course Modules: Financial Accounting

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Welcome to Our Class! Welcome to Our Class! 1

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Getting Started (SAMPLE)

Getting Started (SAMPLE) Getting Started (SAMPLE)

Context Module Sub Header

Welcome 1

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Being Successful in this Course Being Successful in this Course 3

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Context Module Sub Header

Textbook 6

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Textbook Information & Additional Resources Textbook Information & Additional Resources 7

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Context Module Sub Header

Student Support & Resources 8

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Getting Started with Canvas Getting Started with Canvas 9

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Canvas Quick Links Canvas Quick Links 10

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Student Support Services Student Support Services 11

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Online Learning Resources Online Learning Resources 12

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Tech Services & Computer Resources Tech Services & Computer Resources 13

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Chapter 1

Chapter 1 Chapter 1

External Url

Why It Matters Why It Matters 1

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Quiz

Chapter 1 Quiz Chapter 1 Quiz 14 2

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1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 3

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1.2 Identify Users of Accounting Information and How They Apply Information 1.2 Identify Users of Accounting Information and How They Apply Information 4

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1.3 Describe Typical Accounting Activities and the Role Accountants Play in Identifying, Recording, and Reporting Financial Activities 1.3 Describe Typical Accounting Activities and the Role Accountants Play in Identifying, Recording, and Reporting Financial Activities 5

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1.4 Explain Why Accounting Is Important to Business Stakeholders 1.4 Explain Why Accounting Is Important to Business Stakeholders 6

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1.5 Describe the Varied Career Paths Open to Individuals with an Accounting Education 1.5 Describe the Varied Career Paths Open to Individuals with an Accounting Education 7

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Key Terms Key Terms 8

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Summary Summary 9

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Chapter 2

Chapter 2 Chapter 2

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Why It Matters Why It Matters 1

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Assignment

Chapter 2 video lectures links Chapter 2 video lectures links 0 2

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Assignment

Chapter 2 problems Chapter 2 problems 45 3

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2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 4

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2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 5

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2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 6

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Key Terms Key Terms 7

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Summary Summary 8

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Discussion Topic

Chapter 2 Discussion Chapter 2 Discussion 20 16

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Chapter 3

Chapter 3 Chapter 3

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Why It Matters Why It Matters 1

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Assignment

Chapter 3 Problems Chapter 3 Problems 30 2

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3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 3

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3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 4

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3.3 Define and Describe the Initial Steps in the Accounting Cycle 3.3 Define and Describe the Initial Steps in the Accounting Cycle 5

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3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 6

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3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 7

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3.6 Prepare a Trial Balance 3.6 Prepare a Trial Balance 8

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Key Terms Key Terms 9

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Summary Summary 10

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Chapter 4

Chapter 4 Chapter 4

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Why It Matters Why It Matters 1

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Assignment

Chapter 4 Problems Chapter 4 Problems 22 2

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4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 3

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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4

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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 5

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4.3 Record and Post the Common Types of Adjusting Entries 4.3 Record and Post the Common Types of Adjusting Entries 6

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4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 7

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4.5 Prepare Financial Statements Using the Adjusted Trial Balance 4.5 Prepare Financial Statements Using the Adjusted Trial Balance 8

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Key Terms Key Terms 9

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Summary Summary 10

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Chapter 5

Chapter 5 Chapter 5

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Why It Matters Why It Matters 1

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5.1 Describe and Prepare Closing Entries for a Business 5.1 Describe and Prepare Closing Entries for a Business 2

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5.2 Prepare a Post-Closing Trial Balance 5.2 Prepare a Post-Closing Trial Balance 3

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5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 4

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5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5

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Key Terms Key Terms 6

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Summary Summary 7

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Multiple Choice Multiple Choice 8

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Chapter 6

Chapter 6 Chapter 6

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Why It Matters Why It Matters 1

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New Quiz

Chapter 6 homework and quiz Chapter 6 homework and quiz 10 2

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6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 3

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6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 4

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6.3 Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System 6.3 Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System 5

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6.4 Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System 6.4 Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System 6

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6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 7

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6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 8

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6.7 Appendix: Analyze and Record Transactions for Merchandise Purchases and Sales Using the Periodic Inventory System 6.7 Appendix: Analyze and Record Transactions for Merchandise Purchases and Sales Using the Periodic Inventory System 9

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Key Terms Key Terms 10

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Summary Summary 11

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Chapter 7

Chapter 7 Chapter 7

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Why It Matters Why It Matters 1

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7.1 Define and Describe the Components of an Accounting Information System 7.1 Define and Describe the Components of an Accounting Information System 2

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7.2 Describe and Explain the Purpose of Special Journals and Their Importance to Stakeholders 7.2 Describe and Explain the Purpose of Special Journals and Their Importance to Stakeholders 3

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7.3 Analyze and Journalize Transactions Using Special Journals 7.3 Analyze and Journalize Transactions Using Special Journals 4

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7.4 Prepare a Subsidiary Ledger 7.4 Prepare a Subsidiary Ledger 5

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7.5 Describe Career Paths Open to Individuals with a Joint Education in Accounting and Information Systems 7.5 Describe Career Paths Open to Individuals with a Joint Education in Accounting and Information Systems 6

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Key Terms Key Terms 7

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Summary Summary 8

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Chapter 8

Chapter 8 Chapter 8

Quiz

Chapter 8 Quiz Chapter 8 Quiz 25 1

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8.1 Analyze Fraud in the Accounting Workplace 8.1 Analyze Fraud in the Accounting Workplace 3

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8.2 Define and Explain Internal Controls and Their Purpose within an Organization 8.2 Define and Explain Internal Controls and Their Purpose within an Organization 4

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8.3 Describe Internal Controls within an Organization 8.3 Describe Internal Controls within an Organization 5

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8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 6

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8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 7

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External Url

8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries 8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries 8

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8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 9

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Key Terms Key Terms 10

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External Url

Summary Summary 11

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Chapter 9

Chapter 9 Chapter 9

External Url

Why It Matters Why It Matters 1

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Assignment

Chapter 9 home work Chapter 9 home work 25 2

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Quiz

Review quiz Review quiz 21 3

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External Url

9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 4

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9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 5

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9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 6

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9.4 Discuss the Role of Accounting for Receivables in Earnings Management 9.4 Discuss the Role of Accounting for Receivables in Earnings Management 7

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9.5 Apply Revenue Recognition Principles to Long-Term Projects 9.5 Apply Revenue Recognition Principles to Long-Term Projects 8

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9.6 Explain How Notes Receivable and Accounts Receivable Differ 9.6 Explain How Notes Receivable and Accounts Receivable Differ 9

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9.7 Appendix: Comprehensive Example of Bad Debt Estimation 9.7 Appendix: Comprehensive Example of Bad Debt Estimation 10

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Key Terms Key Terms 11

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Chapter 10

Chapter 10 Chapter 10

External Url

Why It Matters Why It Matters 1

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Quiz

Chapter 10 Quiz (classic) Chapter 10 Quiz (classic) 20 2

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10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions 10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions 3

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10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 4

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10.3 Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method 10.3 Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method 5

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External Url

10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 6

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10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 7

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Chapter 16

Chapter 16 Chapter 16

External Url

Why It Matters Why It Matters 1

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Quiz

Chapter 16 Quiz (classic) Chapter 16 Quiz (classic) 10 2

quiz 159273 1

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External Url

16.1 Explain the Purpose of the Statement of Cash Flows 16.1 Explain the Purpose of the Statement of Cash Flows 3

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16.2 Differentiate between Operating, Investing, and Financing Activities 16.2 Differentiate between Operating, Investing, and Financing Activities 4

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External Url

16.3 Prepare the Statement of Cash Flows Using the Indirect Method 16.3 Prepare the Statement of Cash Flows Using the Indirect Method 5

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16.4 Prepare the Completed Statement of Cash Flows Using the Indirect Method 16.4 Prepare the Completed Statement of Cash Flows Using the Indirect Method 6

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16.5 Use Information from the Statement of Cash Flows to Prepare Ratios to Assess Liquidity and Solvency 16.5 Use Information from the Statement of Cash Flows to Prepare Ratios to Assess Liquidity and Solvency 7

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16.6 Appendix: Prepare a Completed Statement of Cash Flows Using the Direct Method 16.6 Appendix: Prepare a Completed Statement of Cash Flows Using the Direct Method 8

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Key Terms Key Terms 9

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Summary Summary 10

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Additional Readings/Resources

Additional Readings/Resources Additional Readings/Resources

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Financial Statement Analysis Financial Statement Analysis 1

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Time Value of Money Time Value of Money 2

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Suggested Resources Suggested Resources 3

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Index Index 4

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