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    ENGLISH (en_us) ESPAÑOL (es) Français ‎(fr)‎ Русский ‎(ru)‎ Українська ‎(uk)‎ العربية ‎(ar)‎ हिंदी ‎(hi)‎ 简体中文 (zh_cn)
  • Expand Collapse Course Overview Highlighted
    • Announcements
    • Discussion Forum
    Expand Collapse Day 1 - 10: Introduction to Accounting Highlighted
    • Video: Introduction - Michael Interviews Marlene Greene
    • Video Transcript: Introduction - Michael Interviews Marlene Greene
    • Reading: Introduction to Accounting
    • Video: Accounting Ethics
    • Video Transcript: Accounting Ethics
    • PowerPoint: Accounting Ethics
    • Reading: Lesson 1 - Accounting in Action
    • Reading: Lesson 2 - Ethics, principles and assumptions - The building blocks of Accounting
    • Reading: Lesson 3 - The Accounting Equation and the Description of its Components
    • Reading: Lesson 4 - The Business Transactions
    • Video: Accounting Defined
    • Video Transcript: Accounting Defined
    • PowerPoint: Accounting Defined
    • Reading: Lesson 4 - Financial Statements and Their Preparation
    • Reading: Lesson 5 - The Accounts - Debits and Credits
    • Reading: Lesson 6 - Recording Process - Journals, Ledgers, and the Trial Balance
    • Video: Accounting Oversight
    • PowerPoint: Accounting Oversight
    Expand Collapse Day 11 - 20: The Accounting Environment Highlighted
    • Reading: Lesson 1 - Accounting Defined
    • Video: Employment Opportunities in Accounting
    • Video Transcript: Employment Opportunities in Accounting
    • PowerPoint: opportunities in Accounting
    • Video: Business Transactions
    • Video Transcript: Business Transactions
    • PowerPoint: Transactions
    • Reading: Lesson 2 - Employment opportunities in Accounting
    • Video: The Accounts - Debits and Credits
    • Video Transcript: The Accounts - Debits and Credits
    • PowerPoint: The Accounts - Debits and Credits
    • Reading: Lesson 3 : Financial Accounting versus Managerial Accounting
    • Reading: Lesson 4 - Development of financial accounting standards
    • Reading: Lesson 5 - Ethical behavior and skills of accountants
    Expand Collapse Day 21 - 30: Accounting and its Use in Business Decisions Highlighted
    • Video: Forms of Business Organizations
    • Video Transcripts: Forms of Business Organizations
    • PowerPoint: of Business Organization
    • Reading: Lesson 1 - A career as an entrepreneur
    • Video: Financial Statements of Business Organizations
    • Video Transcript: Financial Statements of Business Organizations
    • PowerPoint: Statements of Business Organizations
    • Reading: Lesson 2 - Forms of business organizations
    • Video: The Financial Accounting Process
    • Video Transcript: The Financial Accounting Process
    • PowerPoint: Financial Statements of Business Organizations
    • Reading: Lesson 3 - Financial statements of business organizations
    • Reading: Lesson 4 - The financial accounting process
    Expand Collapse Day 31 - 40: Accounting for Transactions Highlighted
    • Video: Transactions Affecting Only The Balance Sheet
    • Video Transcript: Transactions Affecting Only The Balance Sheet
    • PowerPoint: Transactions affecting only the Balance Sheet
    • Reading: Lesson 1 - Transactions affecting only the balance sheet
    • Video: Transactions Affecting the Income Statement and/or the Balance Sheet
    • Video Transcript: Transactions Affecting the Income Statement and/or the Balance Sheet
    • PowerPoint: Transactions affecting only the Balance Sheet
    • Reading: Lesson 2 - Transactions affecting the income statement and/or balance sheet
    • Video: Demonstration Problem Explained
    • Video Transcript: Demonstration Problem Explained
    • PowerPoint: Transactions affecting only the Balance Sheet
    • Reading: Lesson 3 - Dividends paid to owners and the equity ratio
    • Reading: Lesson 4 - An accounting perspective: Uses of technology
    • Reading:Lesson 5 - Understanding the learning objectives
    • Reading: Lesson 6 - Demonstration problem
    Expand Collapse Day 41 - 50: Recording business transactions Highlighted
    • Video: The Account and the Rules of Debit and Credit
    • Video Transcript: The Account and the Rules of Debit and Credit
    • PowerPoint: The Account and Rules of Debit and Credit
    • Reading: Lesson 1 - Salary potential of accountants
    • Video: The Journal
    • Video Transcript: The Journal
    • PowerPoint: The Journal
    • Reading: Lesson 2 - The account and rules of debit and credit
    • Video: The Ledger
    • Video Transcript: The Ledger
    • PowerPoint: The Ledger
    • Reading: Lesson 3 - Recording changes in assets, liabilities, and stockholders' equity
    • Reading: Lesson 4 - The accounting cycle
    • Reading: Lesson 5 - The journal
    • Reading: Lesson 6 - The ledger
    • Reading: Lesson 7 - The use of ledger accounts
    • Reading: Lesson 8 - Analyzing and using the financial results— Horizontal and vertical analyses
    Expand Collapse Day 51 - 60: Adjustments for financial reporting Highlighted
    • Reading: Lesson 1 - A career as a tax specialist
    • Video: The Need for Adjusting Entries
    • Video Transcript: The Need for Adjusting Entries
    • Reading: Lesson 2 - Cash versus accrual basis accounting
    • Video: Adjustments for Deferred Items
    • Video Transcripts: Adjustments for Deferred Items
    • Reading: Lesson 3 - The need for adjusting entries
    • Video: Adjustments for Accrued Items
    • Video Transcript: Adjustments for Accrued Items
    • Reading: Lesson 4 - Classes and types of adjusting entries
    • Reading: Lesson 5 - Adjustments for deferred items
    • Reading: Lesson 6 - Adjustments for accrued items
    Expand Collapse Day 61 - 70: Completing the accounting cycle Highlighted
    • Video: The Accounting Cycle Summarized
    • Video Transcript: The Accounting Cycle Summarized
    • Reading: Lesson 1 - A career in information systems
    • Video: The Closing Process
    • Video Transcript: The Closing Process
    • Reading: Lesson 2 - The accounting cycle summarized
    • Video: A Classified Balance Sheet
    • Video Transcript: A Classified Balance Sheet
    • Reading: Lesson 3 - Preparing financial statements from the work sheet
    • Reading: Lesson 4 - Journalizing adjusting entries
    • Reading: Lesson 5 - The closing process
    • Reading: Lesson 6 - A classified balance sheet
    • Reading: Lesson 7 - Analyzing and using the financial results — the current ratio
    Expand Collapse Day 71 - 80: Accounting theory Highlighted
    • Video: The Major Accounting Principles part 1
    • Video Transcript: The Major Accounting Principles part 1
    • Reading: Lesson 1 - Traditional accounting theory
    • Video: The Major Accounting Principles part 2
    • Video Transcript: The Major Accounting Principles part 2
    • Reading: Lesson 2 - Other basic concepts
    • Video: The Basic Elements of Financial Statements
    • Video Transcript: The Basic Elements of Financial Statements
    • Reading: Lesson 3 - The measurement process in accounting
    • Reading: Lesson 4 - The major principles
    • Reading: Lesson 5 - Modifying conventions
    • Reading: Lesson 6 - The financial accounting standards board's conceptual framework project
    • Reading: Lesson 7 - Qualitative characteristics
    • Reading: Lesson 8 - The basic elements of financial statements
    • Reading: Lesson 9 - Summary of significant accounting policies
    Expand Collapse Day 81 -90: Inventories and the classified income statement Highlighted
    • Video: Sales Revenue
    • Video Transcript: Sales Revenue
    • Reading: Lesson 1 - Two income statements compared
    • Video: Classified Income Statement
    • Video Transcript: Classified Income Statement
    • Reading: Lesson 2 - Sales revenues
    • Video: Gross Margin Percentage
    • Video Transcript: Gross Margin Percentage
    • Reading: Lesson 3 - Cost of goods sold
    • Reading: Lesson 4 - Classified income statement
    • Reading: Lesson 5 - Analyzing and using the financial results—Gross margin percentage
    Expand Collapse Day 91 -100: Measuring and reporting inventories Highlighted
    • Video: Inventories and Cost of Goods Sold
    • Video Transcript: Inventories and Cost of Goods Sold
    • Reading: Lesson 1 - Inventories and cost of goods sold
    • Video: Departure of Cost Basis of Inventory Measurement
    • Video Transcript: Departure of Cost Basis of Inventory Measurement
    • Reading: Lesson 2 - Determining inventory cost I
    • Video: Inventory Turnover Ratio
    • Video Transcript: Inventory Turnover Ratio
    • Reading: Lesson 3 - Determining inventory cost II
    • Reading: Lesson 4 - Departures from cost basis of inventory measurement
    • Reading: Lesson 5 - Analyzing and using financial results—inventory turnover ratio
    Expand Collapse Day 101 - 110: Receivables and payables Highlighted
    • Video: Accounts Receivable
    • Video Transcript: Accounts Receivable
    • Reading: Lesson 1 - Accounts receivable
    • Video: Short Term Financing Through Notes Payable
    • Video Transcript: Short Term Financing Through Notes Payable
    • Reading: Lesson 2 - Current liabilities
    • Video: Accounts Receivable Turnover
    • Video Transcript: Accounts Receivable Turnover
    • Reading: Lesson 3 - Notes receivable and notes payable
    • Reading: Lesson 4 - Short-term financing through notes payable
    • Reading: Lesson 5 - Analyzing and using the financial results—Accounts receivable turnover
    Expand Collapse Day 110 - 120: Property, plant, and equipment Highlighted
    • Video: Nature of Plant Assets
    • Video Transcript: Nature of Plant Assets
    • Reading: Lesson 1 - A company accountant's role in managing plant assets
    • Video: Depreciation of Plant Assets
    • Video Transcript: Depreciation of Plant Assets
    • Reading: Lesson 2 - Nature of plant assets
    • Video: Rate of Return on Operating Assets
    • Video Transcript: Rate of Return on Operating Assets
    • Reading: Lesson 3 - Initial recording of plant assets
    • Reading: Lesson 4 - Depreciation of plant assets
    • Reading: Lesson 5 - Subsequent expenditures (capital and revenue) on assets
    • Reading: Lesson 6 - Subsidiary records used to control plant assets
    • Reading: Lesson 7 - Analyzing and using the financial results—Rate of return on operating assets
    • Final Assignment: Feedback Survey
    Expand Collapse Day 121 - 130 Highlighted
    1. New Testament Survey
    2. Reading: Book of 1 Thessalonians (read online or in your own Bible)

    Reading: Book of 1 Thessalonians (read online or in your own Bible)

    Click on Reading: Book of 1 Thessalonians (read online or in your own Bible) to open the resource.

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