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)

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Welcome 1

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Being Successful in this Course Being Successful in this Course 3

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Textbook 6

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Textbook Information & Additional Resources Textbook Information & Additional Resources 7

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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

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Why It Matters Why It Matters 1

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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 2

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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 3

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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 4

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1.4 Explain Why Accounting Is Important to Business Stakeholders 1.4 Explain Why Accounting Is Important to Business Stakeholders 5

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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 6

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Key Terms Key Terms 7

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Summary Summary 8

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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 problems Chapter 2 problems 45 2

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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 3

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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 4

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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 5

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Key Terms Key Terms 6

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Summary Summary 7

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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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4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 2

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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 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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4.3 Record and Post the Common Types of Adjusting Entries 4.3 Record and Post the Common Types of Adjusting Entries 5

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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 6

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4.5 Prepare Financial Statements Using the Adjusted Trial Balance 4.5 Prepare Financial Statements Using the Adjusted Trial Balance 7

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Key Terms Key Terms 8

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Summary Summary 9

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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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Chapter 8

Chapter 8 Chapter 8

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8.1 Analyze Fraud in the Accounting Workplace 8.1 Analyze Fraud in the Accounting Workplace 2

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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 3

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8.3 Describe Internal Controls within an Organization 8.3 Describe Internal Controls within an Organization 4

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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 5

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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 6

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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 7

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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 8

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Key Terms Key Terms 9

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External Url

Summary Summary 10

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Additional Readings/Resources

Additional Readings/Resources Additional Readings/Resources

External Url

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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External Url

Index Index 4

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Mid-Term Exam

Mid-Term Exam Mid-Term Exam

Assignment

Mid-Term Exam Mid-Term Exam 325 1

assignment 178548 1

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Course Modules