सर्वश्रेष्ठ वित्तीय लेखांकन पाठ्यक्रम

“Introduction
Section One – Financial Transactions
SEC 1 – Why Learn Accounting
SEC 1- Accounting Objectives, Accounting Equation, & Ethics
SEC 1- Financial Statements
SEC 1- Accrual Method, Cash Method, Revenue & Expense Recognition
SEC 1 – Financial Transaction Rules & Thought Process
SEC 1 – Recording Transactions Using Accounting Equation
SEC 1 – End of Section One Resources
SEC 1 – Debits and Credits Defined
SEC 1 – Debit & Credit Rules & Thought Process
SEC 1 – Record Cash Transactions Using Debits and Credits
SEC 1 – Record Accounts Receivable Transactions Using Debits and Credits
SEC 1 – Record Accounts Payable Transactions Using Debits and Credits
SEC 1 – Record Transaction to General Ledger
SEC 1 One – Comprehensive Problem Part 1
Section Two – Adjusting Entries & Financial Statements
SEC 2 -Accounting Cycle, Types of Adjusting Entries, Cash vs Accrual
SEC 2 – Adjusting Entry Rules and Thought Process
SEC 2 – Supplies, Unearned Revenue, and Wages Adjusting Entri
SEC 2 – Accounts Receivable, Insurance, and Depreciation Adjusting Entries
SEC 2 – Reversing Entries
SEC 2 – Create the Balance Sheet
SEC 2 – Create the Income Statement
SEC 2 – Create the Statement of Owner’s Equity from the Trial Balance
SEC 2 – Financial Statement Relationship
SEC 2 – Comprehensive Problem Part 2
Section Three – Closing Process
SEC 3 -Review Accounting Cycle and Building Blocks
SEC 3 – Closing Process Overview
SEC 3 – Closing Process – One Step
SEC 3 – Closing Process – Two Steps
SEC 3 – Closing Process – Four Steps
SEC 3 – Post-Closing Trial Balance
SEC 3 – Closing Process Resources
SEC 3 – Comprehensive Problem Part 3
Part 4 Merchandising Transactions
Sec 4 Merchandising Accounting Cycle
Sec 4 Merchandising Transactions Overview
Sec 4 Perpetual and Periodic Inventory Systems
SEC 4 Sales Discount & Purchase Discount
SEC 4 Inventory Shrinkage & Sales Returns
SEC 4 Financial Statements – Merchandising Company
SEC 4 Merchandising Transaction Problem
Part 5 Inventory Costs – FIFO, LIFO Weighted Average Method
SEC 5 Inventory Tracking & Inventory Methods
SEC 5 Inventory Cost, Principles, and Perpetual vs Periodic Inventory Systems
SEC 5 Periodic System First In First Out (FIFO)
SEC 5 Periodic System Last In Last Out (LIFO)
SEC 5 Periodic Weighted Average Method
SEC 5 Perpetual System Fist In First Out (FIFO)
SEC 5 Perpetual System Last In First Out (LIFO)
SEC 5 Perpetual System Weighted Average Method
Part 6 Subsidiary Ledgers & Special Journals
SEC 6 Accounts Receivable Subsidiary Ledger
SEC 6 Accounts Payable Subsidiary Ledger
SEC 6 Sales Journal
SEC 6 Purchases Journal
SEC 6 Cash Receipts Journal
SEC 6 Cash Payments Journal
SEC 6 Comprehensive Problem
Section 7 Bank Reconciliations & Cash Internal Controls
SEC 7 Internal Controls Overview and Cash Internal Controls Introduction
SEC 7 Cash Receipts Internal Controls
SEC 7 Cash Disbursements Internal Controls
SEC 7 Bank Reconciliations
SEC 7 Petty Cash
Section 8 Receivables & The Allowance vs The Direct Write Off Methods
SEC 8 Accounts Receivable Journal Entries
SEC 8 Accounts Receivable Subsidiary Ledger
SEC 8 Direct Write Off Method
SEC 8 Allowance Method
SEC 8 Allowance Method Compared to The Direct Write Off Method
SEC 8 Allowance for Doubtful Accounts Calculation
Notes Receivables
Section 9 Depreciation Calculation & Fixed Assets
SEC 9 Lump Sum Purchase
SEC 9 Straight Line Method of Depreciation
SEC 9 Double Declining Balance Method of Depreciation
SEC 9 Units of Production Depreciation Method
SEC 9 Calculating Depreciation for a Partial Period
SEC 9 Capital Expenditures and Revenue Expenditures
SEC 9 Changes in Accounting Estimates
SEC 9 Disposals of Property Plant and Equipment
Section 10 Payroll Accounting
SEC 10 Payroll Legislation
SEC 10 Payroll Forms and Time-Frames
SEC 10 Payroll Register & Earning Record
SEC 10 Regular Pay & Overtime Pay Calculation
SEC 10 Federal Income Tax & Retirement Plans
SEC 10 Federal Income Contributions Act Social Security
SEC 10 Federal Income Contribution Act Medicare
SEC 10 Federal Unemployment Tax Act (FUTA)
SEC 10 Worksheet FUTA
SEC 10 Taxes – Employer & Employee
SEC 10 Employer Responsibilities
SEC 10 Payroll Expense Journal Entry
SEC 10 Payroll Taxes Journal Entry
SEC 10 Paying Payroll Tax Liability Journal Entry
SEC 10 Payroll Ethics & Practices
SEC 10 Payroll Controls & Documentation
SEC 10 Form 941
SEC 10 Form 940
SEC 10 Form W-2 & W-3
SEC 10 Reconcile Year End Payroll Forms
SEC 10 – Comprehensive Payroll Problem
Section 11 Partnership Accounting
SEC 11 Set up New Partnership
SEC 11 Partnership Income Allocation
SEC 11 Partnership Draws
SEC 11 Partnership Closing Process
SEC 11 Partner Leaves Partnership
SEC 11 New Partner is Added to Partnership
SEC 11 Liquidation of Partnership
Section 12 Accounting for Corporations
SEC 12 Issuing Common Stock for Cash
SEC 12 Issuing Common stock for Non-Cash
SEC 12 Cash Dividends
SEC 12 Stock Dividends
SEC 12 Preferred Stock
SEC 12 Treasury Stock
SEC 12 Statement of Stockholders’ Equity & Retained Earnings
SEC 12 Closing Process – Corporation
SEC 12 Earnings Per Share
Section 13 Bonds Payable, Notes Payable, Liabilities
SEC 13 Bonds – Market Rate vs Contract Rate
SEC 13 Bonds Issued at Premium
SEC 13 Bonds Issued at Discount
SEC 13 Present Value – Bond Price
SEC 13 Bond Retirement
SEC 13 Notes Payable Introduction
SEC 13 Amortization Schedule – Notes Payable
SEC 13 Notes Payable Adjusting Entries
SEC 13 Financial Statements – Long Term Liabilities
SEC 13 Bond Characteristics and Types
SEC 13 Effective Method – Amortization Bond Discount & Premium
SEC 13 Leases – Operating vs. Capital
Section 14 Statement of Cash Flows
SEC 14 Classification of Cash Flows and Thought Process
SEC 14 Statement of Cash Flows Outline & Resources Needed for Construction
SEC 14 Direct Method vs Indirect Method
SEC 14 Create Statement of Cash Flows – Indirect Method
SEC 14 Create Statement of Cash Flows – Direct Method
SEC 14 Non Cash Investing & Financing”

Introduction to Accounting – Why Accounting Is Important?
The Three Main Statements in Financial Accounting
Let’s Build a Solid Foundation: Core Accounting Principles That You Should Learn
A COMPLETE Case Study: Bookkeeping Records + Income Statement + Balance Sheet
Preparing a Cash Flow Statement: Understanding Cash Flow Analysis
Introduction to Financial Reporting
Financial Statement Analysis: Science and Practice
Financial Statement Analysis – Tesla Еxercise

Introduction
Review Accounting Cycle and Building Blocks
Closing Process Overview
Closing Process – One Step
Closing Process – Two Steps
Closing Process – Four Steps
Post-Closing Trial Balance
Comprehensive Problem
CPE Qualified Assessment

The Beginning and Introduction!
The Accounting Equation
Demystifying Debits and Credits
The Balance Sheet
The Income Statement
Timing
Journal Entries
That’s a Wrap!

“Introduction
Why Learn Accounting
Accounting Objectives, Accounting Equation, & Ethics
Financial Statements
Accrual Method, Cash Method, Revenue & Expense Recognition
Financial Transaction Rules & Thought Process
Recording Transactions Using Accounting Equation
Mid – Point Glossary and Resources
Debits and Credits Defined
Debit & Credit Rules & Thought Process
Record Cash Transactions Using Debits and Credits
Record Accounts Receivable Transactions Using Debits and Credits
Record Accounts Payable Transactions Using Debits and Credits
Record Transaction to General Ledger
Comprehensive Problem”

“Basics of Financial Accounting
Assets, Liabilities and Equity
The Double Entry System and Conceptual Framework
The Accounting Cycle
Merchandise Inventory
Cost Flow Assumptions: FIFO, LIFO, and Average Cost Methods
Receivables and Bad Debts
Revenue Recognition: Critical Point and Gradual Recognition
Depreciation of Fixed Assets and Gains and Losses
Intangible Assets
The Indirect Cash Flow Statement
BONUS SECTION: Financial Accounting Final Exam”

Introduction to Accounting – Why Accounting Is Important?
The Three Main Statements in Financial Accounting
Let’s Build a Solid Foundation: Core Accounting Principles That You Should Learn
A COMPLETE Case Study: Bookkeeping Records + Income Statement + Balance Sheet

Introduction to the Course
Accounting Information System – Refresher
Conceptual Framework for Reporting
Income Statement; Other Income Items; Other Reporting Issues
Balance Sheet
Time Value of Money
Cash and Receivables
Inventories
Other Valuation Issues of Inventories
Statement Of Cash Flows

Course content

“The Accounting Equation
Journal Entries, Ledgers, and Trial Balance
Adjusting Journal Entries
Closing Journal Entries
Buying and Selling Inventory
Inventory Costing
Internal Controls and Cash
Receivables
Property, Plant, and Equipment
Statement of Cash Flows”