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Quick Notes Financial Accounting
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Thanks!  Walter Antoniotti

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Index
I. Accounting Cycle   II. Asset Accounting   III. Financing Assets  

IV. Accounting Principles    V. Special Topics

 

Crib Notes
Journal Entries

Debits and Credits 1
Debits and Credits 2
Accounting Cycle 

Time Value of Money, Ex
One Page Accounting

Free Leaning Stuff
Accounting 1, 2 Video
   
Accounting 1, 2 Notes
Software Practice Sets
Tests with answers
Multiple Choice ans
 

Two-Page Units Outlines 

Quick Practice Sets

 Quick Questions

Solutions

Audio/Videos
from bigbeancounter
and Susan Crosson
Part I. Accounting Cycle

No PS or QQ 

  Accounting Cycle        

1. The Accounting Equation

PS 1 

QQ 1

PS1

QQ 1

Accounting Basics (7)

2 Recording  Transactions
 

PS 2

QQ 2A
QQ 2B

PS2

QQ 2B
QQ 2A
 

Accounting Transactions


3 Cash Vs. Accrual

No Practice Set or Quick Questions     

 

4 Adjustments,
Worksheet, Statements

 

PS 4

QQ 4

PS 4

QQ 4 Measuring Income

These links to Internet may help those having difficulty with Unit 4.

1) Understanding Journal Entries helps develop problem solving techniques. 
2) Accrual Accounting, Adjusting Entries, Revenue Recognition ...
3) Adjusting Journal Entry Review Problem

 

5 The Accounting Cycle

 PS 5  

QQ 5

  PS 5  

QQ 5  

Videos


6 Merchandising

  PS 6  

QQ 6

  PS 6 

  QQ 6 

Merchandising Videos

7 Accounting Systems

PS 7 

No QQ

PS 7

   

II. Asset Accounting

No PS

No QQ

     


8 Accounting for Cash    
Bank Reconciliation

   PS8A
PS 8B
QQ 8A
QQ 8B

 PS 8A
 PS 8B

QQ 8A 
QQ 8B

Cash & Receivables


9 Accounts Receivable    
Promissory Notes

PS 9A
PS 9B
   QQ 9A   
QQ 9B

 PS 9A
 PS 9B

QQ 9A  
QQ 9B

 

10 Inventory Methods   
Errors, LC or Market,
Estimating Inventory
  PS 10A
PS 10B

QQ 10A   
QQ 10B

  PS 10A 
PS 10B

QQ 10A 
QQ 10B

Inventory

 


11 Plant and Equipment/Depreciation   

Extraordinary Repairs
and Betterments

PS11A
 PS 11B

  QQ 11A   
  QQ 11B 
  QQ 11C3

PS 11A
PS 11B

QQ 11A 
QQ 11B
QQ 11C

 Long Term Assets


12 Natural Resources
and Intangibles

PS 12 None  PS 12

None

 

III. Financing Assets
         

13 Current Liabilities
Trade Payables

Property Taxes, Payroll, Warranties

    PS13A
PS 13B

QQ 13A
 QQ 13B
PS 13A 
PS 13B

QQ 13A 
QQ 13B

Liabilities


14 Partnerships/New Partner, Income Division  
Bonus to Withdrawing Partner/Liquidation
   PS 14A  
PS 14B
PS 14C
QQ 14A
QQ 14B
PS 14A
PS 14B  PS 14 C

 QQ 14A
 QQ 14B

Contributed Capital


15 Issuing Corporate Stocks and Dividends Stockholders' Equity,
Book Value,
Subscriptions
PS 15A 
PS 15B
QQ 15A
QQ 15B
 

PS 15A
PS 15B

 

QQ 15A 
QQ 15B
 

16 Stick Splits, Stock Dividends, Treasury Stocks, Prior Period Adjustments Retained Earnings Appropriation, Statement of Retained Earnings, Stockholders Equity, Earnings/Share
PS16A
PS 16B
QQ16A
QQ16B 
PS 16A
PS 16B 

QQ 16A    QQ 16B 

Corporate Income Statement

17 The Present & Future Value of Money   
PS 17
 
PS 17 
      Time Value of Money
Long-Term Liabilities  No Practice Set or Quick Questions  

18 Installment Notes Payable

 PS 18  QQ18A
and B
 PS

 QQ 18A
and B

Liabilities

18 Installment Notes Payable

 PS 18  QQ18A and B  PS

 QQ 18A 
and B

Liabilities

19 Bonds Payable, Discounts, Premiums, Sinking Funds 

PS 19 QQ19   PS 19

QQ 19

 
IV. Accounting Principles No Practice Set or Quick Questions

Accounting Rules

V. Special Topics

Analyzing Accounting Information

   

20 Cash Flow Classifications    
Operating Activities Cash Flow Analysis, Direct, Indirect
PS 20A
and B
None PS 20 A
and B
None

 

Cash Flow Introduction

 


21 Financial Statement Analysis, Horizontal/Vertical Analysis  
Trend and Ratio Analysis
  PS 21A  
and B 
QQ 21A
and B
PS 21A
and B

QQ 21A
and 21B

Financial Analysis  


22 Investment In Securities
Consolidated Financial Statements
PS 22 A
and B
  QQ22A   
and B
PS 22A   and B 

QQ 22A  
  and B 

 

Appendix I 
Short-Term Investments

Appendix II 
Modified Accelerated Cost Recovery System