Course Curriculum
Course Curriculum
| Principles | |||
| Introduction – GAAP | FREE | 00:15:00 | |
| Transactions | 00:11:00 | ||
| Overview of Internal Controls | |||
| The Need for Internal Controls | 00:24:00 | ||
| Control Concepts | 00:25:00 | ||
| Subsidiary Ledgers and Special Journals | |||
| Subsidiary Ledgers | 00:16:00 | ||
| Special Journals – Posting Sales Journal | 00:18:00 | ||
| Special Journals – Posting Cash Receipts | 00:13:00 | ||
| Reconciliations | |||
| Purpose | 00:14:00 | ||
| Reconciliation | 00:22:00 | ||
| Who Should Perform the Reconciliation | 00:12:00 | ||
| Correcting Entries | |||
| Correcting Entries | 00:08:00 | ||
| The Wrong Account | 00:05:00 | ||
| Sales Tax | |||
| Sales Tax | 00:13:00 | ||
| Sales Tax Rules and Filing | 00:13:00 | ||
| Budgeting | |||
| All Businesses Must Have a Strategic Plan | 00:28:00 | ||
| Types of Budgets | 00:19:00 | ||
| Accounting for Merchandising | |||
| Merchandising Income Statement | 00:17:00 | ||
| Sales Discounts | 00:15:00 | ||
| Purchase Discounts | 00:17:00 | ||
| Accounting for Cash | |||
| Defining Petty Cash | 00:12:00 | ||
| Accounting for Cash Over or Short | 00:13:00 | ||
| Cash Controls – The Bank Reconciliation | 00:27:00 | ||
| Payroll | |||
| The Payroll Process | 00:35:00 | ||
| Payroll Process – Deduction Tables | 00:21:00 | ||
| Payroll Process – Earnings Record | 00:24:00 | ||
| Partnerships and Corporations | |||
| The Partnership | 00:19:00 | ||
| Corporations | 00:18:00 | ||
| Preferred Stock | 00:18:00 | ||
| Accounts Receivable and Bad Debts | |||
| Accounts Receivable | 00:22:00 | ||
| Bad Debts | 00:17:00 | ||
| Interim Profit or Loss | |||
| Interim | 00:09:00 | ||
| Year End - Preparing to Close the Books | |||
| Inventory | 00:21:00 | ||
| Inventory Obsolescence | 00:20:00 | ||
| Year End - Closing the Books | |||
| Year End – Closing Journal Entries | 00:14:00 | ||
| Year End – Post Closing Trial Balance | 00:18:00 | ||
| Cash Flow | |||
| What is Cash Flow | 00:19:00 | ||
| Cash Flow – The Indirect Method | 00:23:00 | ||
| The Direct Method | 00:22:00 | ||
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11 hours, 17 minutes