Accounting Lecture Notes online

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Accounting lecture notes:
Part I The Accounting Cycle
Unit 1 The Accounting Equation
Unit 2 Recording Transactions
Unit 3 Cash Versus Accrual AccountingUnit
Unit 4 Adjustments, Worksheet, and Statements
Unit 5 Completing The Accounting Cycle
Part II Merchandising
Unit 6 Merchandising
Unit 7 Accounting Systems
Part III Accounting for Assets
Unit 8 Accounting for Cash
Vouchers, Internal Controls, and Petty Cash Bank Reconciliation
Unit 9 Accounting for Receivables

Accounting for Bad Debts and Credit Card Sales
Promissory Notes Receivables
Unit 10 Accounting for Inventory

Alternative Valuation Methods
Unit 11 Plant and Equipment
Depreciation Methods and Revising Depreciation
Extraordinary Repairs, Betterments, and Disposal of Plant Assets
Unit 12 Natural Resources and Intangibles
Natural Resources and Intangibles
Accounting Principles :
Michael Worthington's, Elizabeth City State University,
Business Transactions
Journal Entries
Adjustments Part A Part B
Merchandising Firms
Cash Discounts
FOB Point
Periodic Inventory
Perpetual Inventory
Additional Lecture Material:
Understanding Journal Entries helps develop problem solving techniques.
Interactive Accounting Equation Problems will help with basic concepts.
Help with adjustmentsInteractive Accrual Adjustments will help with basic concepts.

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