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Course Content
Module I
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Topic 1: Introduction to Accounting
04:32
LO1: Describe the Purpose and Importance of Accounting
05:24
LO2: Identify the users, uses, and opportunities in Accounting
00:00
LO3: Explain why Ethics and Social Responsibility are crucial to Accounting
00:00
LO4: Summarize the GAAP and its fundamental Principles
00:00
Topic 2: Accounting in Business
04:03
LO1: Explain the reporting aims of Financial Statements
06:18
LO2: Analyze Business Transactions by applying the Accounting Equation
00:00
LO3: Describe how to prepare Financial Statements reflecting Business Transactions
00:00
Topic 3: Analyzing and Recording Transactions
04:35
LO1: Comprehend the Accounting Cycle and define the concepts of Account and Ledger in Financial Management
00:00
LO3: List and explain the steps in Recording Transactions in a Journal
00:00
Quiz 1
01:00:00
Topic 4: Adjusting Accounts for Financial Statements
00:00
LO2: Define Debits, Credits, and Double-Entry Accounting
00:00
LO4: Prepare and explain the use of a Trial Balance
00:00
LO3: Describe the Alternatives in Recording Prepaids and Unearned Revenues
00:00
LO1: Describe how to prepare Worksheet
04:02
LO1: Explain the Purpose and Principles behind Adjusting Accounts
00:00
LO2: Discuss how to adjust entries for Prepaid expenses, Depreciation, Unearned revenues, Accrued expenses, and revenues
00:00
Topic 6: Accounting for Merchandising Activities
00:00
LO2: Differentiate between Periodic and Perpetual Merchandise Inventory Systems
00:00
Topic 5: Completing the Accounting Cycle and Classifying Accounts
00:00
Quiz 2
01:00:00
LO2: Identify and explain the steps involved in the Closing Process at the end of each Accounting Period
00:00
LO3: Analyze the components of a classified Balance Sheet to assess Liquidity, Solvency, and Efficiency
00:00
LO2: Analyze Inventory costing methods including specific identification, moving weighted average, and FIFO-perpetual
00:00
LO3: Evaluate the effects of the Costing methods on Financial Reporting
00:00
LO1: Explain Merchandising and Financial Statements for a Merchandiser
00:00
LO2: Describe the purpose and procedures involved in Petty Cash Fund Transactions
00:00
LO3: Analyze Adjustments required for accurate Financial reporting in a Merchandising Company
00:00
LO4: Explain the process of Bank Reconciliation and its significance in ensuring the accuracy of Financial records
00:00
Topic 7: Merchandise Inventory and Cost of Sales
00:00
LO1: Identify components and costs included in the Merchandise Inventory
00:00
LO3: Explain Short-term note receivable and its maturity date and interest
00:00
LO1: Define Payroll Liabilities and its objective
00:00
LO1: Explain the Principles of Internal Control, Cash, and Internal Control of Cash
00:00
Topic 9: Receivables
00:00
Topic 8: Internal Control and Cash
00:00
LO3: Discuss Banking activities and their control features
00:00
LO1: Describe Accounts Receivable and how they are created
00:00
LO2: Comprehend the Allowance method of estimating Uncollectible Accounts receivable
00:00
Topic 10: Payroll Liabilities
00:00
Final Exam
0/2
Course End Feedback
00:00
Final Exam: Introduction to Accounting
02:00:00
BA_ACCT 200: Introduction to Accounting (P)
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