Accounting Tutorial Online

Chapter 1: An Introduction to Accounting
A short history of accounting
Luca Pacioli: The Father of Accounting
Forms of Business Organizations
Chapter 2: Financial Statements
The accounting process
Financial Statements
The Accounting Equation
Chart of Accounts
Chapter 3: Journals
General Ledger
Debits and Credits
Normal Account Balances
Journal Entries
The Income Statement
Chapter 4: Accruals and Deferrals
Revenue and Expense
Adjusting Journal Entries
Correcting entries
Reversing entries
Chapter 5: Reporting Financial Results
The Accounting Cycle
The Trial Balance
Articulation in Financial Statements
Closing the books at the end of the year
Chapter 6 Merchandising Activities
Accounts Used
Physical Inventory
Adjusting the Inventory Account
Inventory Shrinkage
Special Sales and Purchase Accounts
Freight In vs Delivery Expense
Chapter 7 Financial Assets
Bank Reconciliation
Short Term Investments
Accounts Receivable
Uncollectible Accounts
Writing Off Bad Debts
Financial Analysis
Chapter 8 Inventories and Cost of Goods Sold
Using a Cost Flow Assumption
Specific Identification
Average Cost
The importance of time when working with inventory methods
Estimating Inventory
Inventory Turnover
How Turnover relates to Gross Profit
Inventory Management - a delicate balance

Chapter 9 Plant Assets and Depreciation
This chapter explains how depreciation expense is calculated
Chapter 10 Liabilities
Amortization table
Interest calculation
Present Value
Chapter 11 Stockholders' Equity
Managerial Accounting
Fiduciary Responsibility
Equity versus Debt
Creating a corporation and issuing stock

Chapter 12 Income and Changes in Retained Earnings
Retained Earnings
Stock Price
Income Statement Irregular Items
Net of income taxes
Discontinued Operations
Extraordinary Items
Accounting Changes Earnings Per Share
Preferred Dividends
Cash Dividends
Stock Dividends
Prior Period Adjustments
Chapter 13 Statement of Cash Flows
Direct and Indirect Method
Analyzing the Cash Flow Statement
Chapter 14 Financial Statement Analysis
How to analyze a financial statement
Steps to financial statement analysis
Chapter 15 Management Accounting
Management Accounting
Manufacturing Costs
Non-Manufacturing Costs
Unit Product Costs
Applying Overhead
Overhead allocation methods
Chapter 16 Job Order Costing
Job Costing
Chapter 17 Process Costing
Chapter 18 Cost-Volume-Profit Analysis
Chapter 19 Incremental Analysis
IA decision problems example
Chapter 20 Operational Budgeting
Chapter 21 Standard Cost Systems

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