Accounting Fundamentals Certification

Chapters :

1. Accounting Fundamentals Certification Program
   • Accounting Fundamentals Certification Program
   • The Final Certification Test
   • About the Author
   • Introduction
   • Introduction to Accounting
   • Effects of Transactions on the Accounting Equation
   • Chapter Review Questions
   • Summary
2. Accounting Journals
   • Accounting Journals
   • Cash Receipts Journal (CRJ)
   • Cash Payments Journal (CPJ)
   • Sales Journal (SJ)
   • Sales Returns Journal (SRJ)
   • Purchases Journal (PJ)
   • Purchases Returns Journal (PRJ)
   • The General Journal (GJ)
   • Chapter Review Questions
   • Summary
3. Accounting Software & Associations
   • Accounting Software & Associations
   • Accounting Software & Associations Contd...
   • Associations
   • Chapter Review Questions
   • Summary
   • Self Study Descriptive Questions
   • Self Study Multiple Choice Questions
4. Audits
   • Audits
   • Types of Auditors
   • The Audit Report
   • Why use an Auditor
   • Chapter Review Questions
   • Summary
   • Self Study Multiple Choice Questions
5. Balance Sheet
   • Assets
   • Depriciation of PP&E
   • Liabilities
   • Stockholders' Equity
   • Transaction Analysis
   • Case Study 2 - Balance Sheet
   • Case Study 2 - Balance Sheet - Solution
   • Industry Application 2 - Balance Sheet
   • Industry Application 2 - Balance Sheet - Solution
   • Self-Study Multiple-Choice Questions
   • Balance Sheet
   • Points to Know about Assets
   • Points to Know about Liabilities
   • "Owner""s (Stockholders"") Equity"
   • Chapter Review Questions
   • Summary
   • Self Study Multiple Choice Questions
6. Bank Reconciliation
   • Bank Reconciliation
   • Bank Reconciliation Contd...
   • Bank Recs and Sample Data
   • Another Sample
   • Chapter Review Questions
   • Summary
   • Self Study Multiple Choice Questions
7. Chart of Accounts
   • Chart of Accounts
   • Chart of Accounts Contd...
   • Chart of Accounts Contd...
   • Chapter Review Questions
   • Summary
   • Self Study Descriptive Questions
   • Self Study Multiple Choice Questions
8. Dealing with Bad Debts
   • Dealing with Bad Debts
   • Dealing with Discounts and Credits
   • The Effect of Bad Debts on Accounts Receivables
   • Recover from Write-Off
   • Sales Percentage
   • Handling the Balance Sheet and Income Statement
   • Aging of Accounts Receivable
   • Using Direct Write-Off
   • Chapter Review Questions
   • Summary
9. Dealing with Fraud and Ethics
   • Dealing with Fraud and Ethics
   • Who Commits Fraud and Why?
   • Committing the Actual Fraud
   • How to Prevent Fraud
   • The Matter of Ethics
   • Chapter Review Questions
   • Summary
10. Double-Entry Accounting
    • Double-Entry Accounting
    • Debits and Credits
    • A Look at How Transactions Affect the Double-Entry Accounts
    • A Look at How Transactions Affect the Double-Entry Accounts Contd...
    • Chapter Review Questions
    • Summary
    • Self Study Multiple Choice Questions
11. Financial Ratios and Financial Statements
    • Financial Ratios and Financial Statements
    • The Balance Sheet
    • The Balance Sheet Contd...
    • Income Statement
    • Statement of Cash Flows
    • Chapter Review Questions
    • Summary
12. Financial Statements
    • Financial Statements
    • Income Statement
    • "Statement of Changes in Equity or Owner""s Equity"
    • Balance Sheet
    • Statement of Cash Flows
    • Chapter Review Questions
    • Summary
13. Income Statement
    • Income Statement
    • Revenues
    • Expenses
    • Income Statement
    • Chapter Review Questions
    • Summary
    • Self Study Multiple Choice Questions
14. Inventory
    • Inventory
    • The FIFO Method
    • The LIFO Method
    • The Weighted Average Cost Method
    • Costs of Goods Sold
    • Perpetual Inventory
    • Periodic Inventory
    • Manufacturing Businesses
    • Manufacturing Cost Statement
    • Chapter Review Questions
    • Summary
15. More on Stocks and Cash Dividends
    • More on Stocks and Cash Dividends
    • Stock Dividends
    • Cash Dividends
    • Preferred Stock
    • Special Stock Situations
    • Chapter Review Questions
    • Summary
16. Nonprofit Accounting
    • Lesson 1
    • "Nonprofit""s Financial Position"
    • General Ledger
    • Example of Financial Statements
    • Last Thoughts
    • Chapter Review Questions
    • Summary
17. Owner's Equity
    • "Owner""s Equity"
    • "Stockholders"" Equity"
    • Capital Stock
    • Retained Earnings
    • Treasury Stock
    • Chapter Review Questions
    • Summary
18. Payroll Accounting
    • Payroll Accounting
    • Matching Principle
    • Payments
    • Withholdings
    • Employer Contributions
    • Example of Journal Entries for Wages
    • Chapter Review Questions
    • Summary
19. Posting From Journals and Control Accounts
    • Posting From Journals and Control Accounts
    • Cash Receipts and Cash Payments Journals and T-accounts
    • Sales Journals and Purchases Journals and T-Accounts
    • Chapter Review Questions
    • Summary
    • Self Study Descriptive Questions
    • Self Study Multiple Choice Questions
20. Setting Up and Working with the Trial Balance
    • Setting Up and Working with the Trial Balance
    • The Trial Balance
    • Chapter Review Questions
    • Summary
    • Key Terms
    • Self Study Descriptive Questions
    • Self Study Multiple Choice Questions
21. T-Accounts
    • T-Accounts
    • Start Working with a T-Account
    • Start Working with a T-Account Contd...
    • Chapter Review Questions
    • Summary
    • Self Study Descriptive Questions
    • Self Study Multiple Choice Questions
22. The Accounting Cycle
    • The Accounting Cycle
    • Source Documents
    • Ledgers (T-Accounts)
    • Financial Statements
    • Chapter Review Questions
    • Summary
    • Self Study Multiple Choice Questions
23. The Cash Flow Statement
    • The Cash Flow Statement
    • Changes in Cash
    • The Three Sections of Cash Flow Statement
    • Examples
    • Chapter Review Questions
    • Summary
    • Self Study Multiple Choice Questions
24. Working with Adjusting Entries and the Extended Trial Balance
    • Working with Adjusting Entries and the Extended Trial Balance
    • Adjusted Entries
    • Chapter Review Questions
    • Summary
    • Key Terms
    • Self Study Descriptive Questions
    • Self Study Multiple Choice Questions
25. Working with Depreciation
    • Working with Depreciation
    • Depreciation and Taxes
    • Chapter Review Questions
    • Summary
    • Key Terms
    • Self Study Descriptive Questions
    • Self Study Multiple Choice Questions