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Introduction to Financial Accounting
1. Introduction to Financial Accounting
2. Financial Statements
3. Transaction Analysis
3.1.
Accounting Characteristic, Assumptions and Principles
3.2.
The Accounting Cycle
3.3.
Accounts
3.4.
Business Transactions
3.5.
The Accounting Equation
3.6.
Debits and Credits
3.7.
Journal Entries
3.8.
Journalizing Equity Related Transactions
3.9.
Journalizing Revenues
3.10.
Journalizing Expenses
3.11.
T-Accounts
3.12.
Unadjusted Trial Balance
4. The Year Ended Process
4.1.
Accrual Accounting
4.2.
Adjusting Journal Entries
4.3.
Accrued Expenses
4.4.
Deferred Expenses
4.5.
Accrued Revenues
4.6.
Deferred Revenues
4.7.
Adjusted Trial Balance
4.8.
Preparing the Financial Statements
4.9.
Closing Entries
4.10.
Current Ratio
4.11.
Asset Turnover Ratio
4.12.
Return on Assets
4.13.
Return on Equity
4.14.
Profit Margin
5. Merchandising
5.1.
Merchandising
5.2.
Perpetual Inventory System
5.3.
Recording Purchases - Perpetual Inventory
5.4.
Purchase Discounts - Perpetual Inventory
5.5.
Purchase Returns and Allowances - Perpetual Inventory
5.6.
Recording Sales - Perpetual Inventory
5.7.
Sales Discounts
5.8.
Sales Returns and Allowances
5.9.
Periodic Inventory System
5.10.
Recording Purchases - Periodic Inventory
5.11.
Purchase Discounts - Periodic Inventory
5.12.
Purchase Returns and Allowances - Periodic Inventory
5.13.
Recording Sales - Periodic Inventory
5.14.
Recording Cost of Goods Sold - Periodic Inventory
6. Inventory
6.1.
Inventory Costing Methods
6.2.
Specific Identification
6.3.
First-in, First-out (FIFO)
6.4.
Last-in, First-out (LIFO)
6.5.
Average Cost Method (Perpetual Inventory)
6.6.
Average Cost Method (Periodic)
6.7.
Effects of Costing Methods of Financial Position
6.8.
Inventory Errors
6.9.
Lower of Cost and Net Realizable Value (LCNRV)
6.10.
Inventory Turnover Ratio and Average Days to Sell
7. Internal Control and Cash
8. Receivables
8.1.
Accounts Receivable
8.2.
Allowance for Doubtful Accounts
8.3.
Writing-off Accounts
8.4.
Recovering Written-off Accounts
8.5.
Percentage of Receivables Method
8.6.
Percentage of Sales Method
8.7.
Receivables Turnover Ratio and Average Collection Period
8.8.
Notes Receivable
8.9.
Collecting Notes Receivable
8.10.
Dishonored Notes Receivable
9. Long-Term Assets
9.1.
Property, Plant & Equipment
9.2.
Intangible Assets
9.3.
Acquisition Cost
9.4.
Basket Purchases
9.5.
Assets purchased with Zero-interest Notes
9.6.
Capital Expenditures vs Operating Expenses
9.7.
Depreciation and Amortization
9.8.
Straight-Line Method
9.9.
Double-Declining Balance Method
9.10.
Units of Production Method
9.11.
Changes in Estimates
9.12.
Disposal of Assets
9.13.
Asset Impairment
9.14.
Goodwill
9.15.
Fixed Asset Turnover Ratio
9.16.
Natural Resources (*Coming soon)
10. Current Liabilities
11. Long-Term Liabilities
11.1.
Non-Interest Bearing Notes
11.2.
Fixed Principle Instalment Notes
11.3.
Blended Instalment Notes
11.4.
Fundamentals of Bonds
11.5.
Issuing a Bond
11.6.
Bond Amortization: Effective Interest Rate Method
11.7.
Recording a Coupon Payment
11.8.
Recording Bond Interest Accrual
11.9.
Retirement of Bonds at Maturity
11.10.
Early Redemption of Bonds
11.11.
Times-interest-earned Ratio
11.12.
Debt-to-Asset Ratio
11.13.
Bond Related Accounts on the Balance Sheet
11.14.
Bond Related Accounts on the Income Statement
12. Shareholders' Equity
12.1.
The Benefits of Share Ownership
12.2.
Types of Shares
12.3.
Status of Shares
12.4.
Issuing No-Par Value Shares
12.5.
Issuing Par-Value Shares
12.6.
Repurchasing Shares
12.7.
Retiring No-Par Value Shares
12.8.
Retiring Par-Value Shares
12.9.
Treasury Shares
12.10.
Dividends
12.11.
Cash Dividends
12.12.
Stock Dividends
12.13.
Stock Splits
12.14.
Dividend Yield
12.15.
Dividend Payout Ratio
12.16.
Price-Earnings Ratio
12.17.
Earnings per Share
13. Investments
14. The Cash Flow Statement
14.1.
The Purpose of a Cash Flow Statement
14.2.
Operating Activities Section (Direct Method)
14.3.
Operating Activities Section (Indirect Method)
14.4.
Investing Activities Section
14.5.
Financing Activities Section
14.6.
Preparing the Complete Cash Flow Statement
14.7.
Quality of Earnings Ratio
14.8.
Capital Expenditure Ratio
14.9.
Free Cash Flow
14.10.
Cash Coverage Ratio
14.11.
Cash Current Debt Coverage Ratio
14.12.
Cash Total Debt Coverage Ratio
15. Financial Statement Analysis
15.1.
Horizontal Analysis
15.2.
Vertical Analysis
15.3.
Ratio Analysis
15.4.
Profit Margin
15.5.
Asset Turnover
15.6.
Return on Assets
15.7.
Return on Equity
15.8.
Payout Ratio
15.9.
Price-Earnings Ratio
15.10.
Dividend Yield
15.11.
Current Ratio
15.12.
Quick Ratio (Acid Test Ratio)
15.13.
Cash Ratio
15.14.
Receivables Turnover Ratio
15.15.
Inventory Turnover Ratio
15.16.
Cash Current Debt Coverage Ratio
15.17.
Times Interest Earned Ratio (Interest Coverage Ratio)
15.18.
Debt-to-Asset Ratio
15.19.
Debt-to-Equity Ratio
15.20.
Cash Total Debt Coverage Ratio
15.21.
Cash Coverage Ratio
15.22.
Earnings per Share
15.23.
Free Cash Flow
16. TVM (*Coming soon)
Managerial Accounting
1. Managerial Accounting and the Business Environment
2. Cost terms, concepts & classifications
3. Job-Order Costing
4. Process Costing
5. Activity Based Costing
6. Cost-Volume-Profit Analysis
7. Incremental Analysis
8. Alternative Costing Methods
10. Budgeting
11. Reporting for Control
12. Standard Costing & Variance Analysis
13. Capital Budgeting (*Coming Soon)
14. Financial Statement Analysis (*Coming soon)
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