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Course Content
Module I
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Topic 1: Introduction to Accounting
04:41
LO1: Describe the Purpose and Importance of Accounting
05:25
LO2: Identify the users, uses, and opportunities in Accounting
05:25
LO3: Explain why Ethics and Social Responsibility are crucial to Accounting
02:31
LO4: Summarize the GAAP and its fundamental Principles
07:49
LO5: Solve the quiz for Introduction to Accounting
15:00
Assignment: Introduction to Accounting
Case Study: Introduction to Accounting
15:00
Topic 2: Accounting in Business
04:03
LO1: Explain the reporting aims of Financial Statements
06:19
LO2: Analyze Business Transactions by applying the Accounting Equation
07:32
LO3: Describe how to prepare Financial Statements reflecting Business Transactions
02:28
LO4: Solve the quiz for Accounting in Business
15:00
Assignment: Accounting in Business
Case Study: Accounting in Business
15:00
Topic 3: Analyzing and Recording Transactions
04:38
LO1: Comprehend the Accounting Cycle and define the concepts of Account and Ledger in Financial Management
05:01
LO2: Define Debits, Credits, and Double-Entry Accounting
02:53
LO3: List and explain the steps in Recording Transactions in a Journal
14:34
LO4: Prepare and explain the use of a Trial Balance
03:39
LO5: Solve the quiz for Analyzing and Recording Transactions
15:00
Assignment: Analyzing and Recording Transactions
Case Study: Analyzing and Recording Transactions
15:00
Topic 4: Adjusting Accounts for Financial Statements
04:15
LO1: Explain the Purpose and Principles behind Adjusting Accounts
03:42
LO2: Discuss how to adjust entries for Prepaid expenses, Depreciation, Unearned revenues, Accrued expenses, and revenues
12:28
LO3: Describe the Alternatives in Recording Prepaids and Unearned Revenues
05:47
LO4: Solve the quiz for Adjusting Accounts for Financial Statements
15:00
Assignment: Adjusting Accounts for Financial Statements
Case Study: Adjusting Accounts for Financial Statements
15:00
Topic 5: Completing the Accounting Cycle and Classifying Accounts
04:46
LO1: Describe how to prepare Worksheet
04:02
LO2: Identify and explain the steps involved in the Closing Process at the end of each Accounting Period
03:47
LO3: Analyze the components of a classified Balance Sheet to assess Liquidity, Solvency, and Efficiency
05:20
LO4: Solve the quiz for Completing the Accounting Cycle and Classifying Accounts
15:00
Assignment: Completing the Accounting Cycle and Classifying Accounts
Case Study: Completing the Accounting Cycle and Classifying Accounts
15:00
Topic 6: Accounting for Merchandising Activities
04:38
LO1: Explain Merchandising and Financial Statements for a Merchandiser
02:36
LO2: Differentiate between Periodic and Perpetual Merchandise Inventory Systems
04:49
LO3: Analyze Adjustments required for accurate Financial reporting in a Merchandising Company
05:00
LO4: Solve the quiz for Accounting for Merchandising Activities
15:00
Assignment: Accounting for Merchandising Activities
Case Study: Accounting for Merchandising Activities
15:00
Topic 7: Merchandise Inventory and Cost of Sales
04:57
LO1: Identify components and costs included in the Merchandise Inventory
02:45
LO2: Analyze Inventory costing methods including specific identification, moving weighted average, and FIFO-perpetual
10:22
LO3: Evaluate the effects of the Costing methods on Financial Reporting
04:38
LO4: Solve the quiz for Merchandise Inventory and Cost of Sales
15:00
Assignment: Merchandise Inventory and Cost of Sales
Case Study: Merchandise Inventory and Cost of Sales
15:00
Topic 8: Internal Control and Cash
04:33
LO1: Explain the Principles of Internal Control, Cash, and Internal Control of Cash
04:37
LO2: Describe the purpose and procedures involved in Petty Cash Fund Transactions
02:14
LO3: Discuss Banking activities and their control features
02:45
LO4: Explain the process of Bank Reconciliation and its significance in ensuring the accuracy of Financial records
02:59
LO5: Solve the quiz for Internal Control and Cash
15:00
Assignment: Internal Control and Cash
Case Study: Internal Control and Cash
15:00
Topic 9: Receivables
04:13
LO1: Describe Accounts Receivable and how they are created
02:10
LO2: Comprehend the Allowance method of estimating Uncollectible Accounts receivable
08:22
LO3: Explain Short-term note receivable and its maturity date and interest
01:46
LO3: Solve the quiz for Receivables
15:00
Assignment: Receivables
Case Study: Receivables
15:00
Topic 10: Payroll Liabilities
02:49
LO1: Define Payroll Liabilities and its objective
05:54
LO2: Solve the quiz for Payroll Liabilities
15:00
Assignment: Payroll Liabilities
Case Study: Payroll Liabilities
15:00
Assignment
01:00:00
Final Exam
0/2
Final Exam: Introduction to Accounting
01:15:00
Course End Feedback
00:00
BA_ACCT 200: Introduction to Accounting
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Tshering Choden 2 years ago
Accounting is an information system that helps organizations identify, measure, record, and communicate economic activities. It aims to help people make better decisions. Recordkeeping is a part of accounting that involves recording transactions, while accounting involves analyzing and interpreting this data to generate financial statements. Accounting is important for providing businesses with a clear financial picture, ensuring regulatory compliance, assessing performance, and efficiently allocating resources. Forms of business organization include sole proprietorship, partnership, and corporation.
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