Financial Accounting 1

Financial Accounting 1 Flipper®-Topics - CLP-480W
Introduction to financial accounting. First year, college level.
Financial Accounting 1 FlipperGuide
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Introduction to financial accounting. First year, college level.

Financial Accounting 1 Flipper®-Topics - CLP-480W


  • Major Account Groups
  • Major Account Groups: Assets
  • Major Account Groups: Liabilities 
  • Major Account Groups: Owners' Equity 
  • Major Account Groups: Revenues
  • Major Account Groups: Expenses
  • Financial Statements
  • Financial Statements: Balance Sheet
  • Financial Statements: Income Statement
  • Financial Statements: Retained Earnings
  • Accounting Equation (Balance Sheet Accounts Only)
  • Accounting Equation: A = L + OE
  • Impact of Revenue on Owners' Equity
  • Impact of Expenses on Owners' Equity
  • Expanded Accounting Equation: A = L + OE + R - E
  • Debits/Credits
  • "T" Account
  • Accounting Logic and Rules for Debit and Credit
  • Accounting Logic and Rules: Balance Sheet
  • Accounting Logic and Rules: Income Statement
  • Accounting Logic and Rules: Revenue/Owners' Equity
  • Accounting Logic and Rules: Expenses/Owners' Equity
  • Applying Rules of Debit and Credit
  • Applying Rules of Debit and Credit: Accounts Involved
  • Applying Rules of Debit and Credit: Kind of Accounts
  • Applying Rules of Debit and Credit: Account Increase or Decrease
  • Applying Rules of Debit and Credit: Identify Accounts
  • Steps in the Accounting Cycle
  • General Journal
  • Posting to General Ledger
  • Trial Balance
  • Worksheet
  • Adjusting Entries
  • Adjusting Entries: Prepaid Expenses
  • Adjusting Entries: Depreciation of Fixed Assets
  • Adjusting Entries: Unearned Revenue
  • Adjusting Entries: Accrued Expenses
  • Closing Entries
  • Closing Entries: Income Summary or Revenue and Expense Summary
  • Merchandising Companies
  • Merchandising Companies: Sales Returns 
  • Merchandising Companies: Sales Discounts 
  • Merchandising Companies: Purchases
  • Merchandising Companies: Purchase Returns
  • Merchandising Companies: Purchase Discounts
  • Merchandising Companies: Freight-in
  • Merchandising Companies: Inventory

  • Inventory: Periodic Accounting
  • Inventory: Perpetual Accounting
  • Periodic Inventory and Closing Entries
  • Income Statement: Merchandising Companies
  • Income Statement: Format
  • Cost of Goods Sold
  • Cost of Goods Sold: Formula
  • Special Journals
  • Special Journals: Sales Journals
  • Special Journals: Cash Receipts Journal
  • Special Journals: Cash Payments Journal
  • Special Journals: Purchases Journal
  • Special Journals: General Journal
  • Bad Debt Expense
  • Allowance for Bad Debt
  • Estimate Bad Debts: Percent of Net Credit Sales
  • Estimate Bad Debts: Percent of Accounts Receivable
  • Estimate Bad Debts: Aging of AR
  • Bad Debt Expense: Write Offs
  • Bad Debt Expense: Recoveries
  • Promissory Note
  • Promissory Note: Formula
  • Promissory Notes and Journal Entries
  • Discounting Notes Receivable
  • Discounting Notes Receivable: Find Maturity Value and Date of Note
  • Discounting Notes Receivable: Determine Discount Period
  • Discounting Notes Receivable: Compute Bank's Discount
  • Discounting Notes Receivable: Compute Cash Proceeds
  • Valuing Ending Inventory
  • Valuing Ending Inventory: Weighted Average
  • Valuing Ending Inventory: First In, First Out (FIFO)
  • Valuing Ending Inventory: Last in, First Out (LIFO)
  • Estimating Ending Inventory
  • Estimating Ending Inventory: Gross Profit Margin
  • Estimating Ending Inventory: Retail Price
  • Ending Inventory at Cost
  • Depreciation of Assets
  • Amortized Assets
  • Depreciation Formulas: Straight Line 
  • Depreciation Formulas: Double Declining
  • Depreciation Formulas: Sum of Years Digits
  • Disposing of Fixed Assets
  • Trading in Assets
  • Short Term Investments in Stocks
  • Deferred Income Taxes