Notes

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Financial Accounting
The Financial Statements, Accounting Terms, Accounting Principles, and the Accounting Equation
The Accounting System and Recording Business Transactions
Adjusting Accounts for Financial Statements (Part 1): Adjusting Entries
Adjusting Accounts for Financial Statements (Part 2): Accounting Cycle and Closing the Accounts
Reporting and Analyzing Merchandiser Operations
Reporting and Analyzing Inventory & Cost of Goods Sold

Reporting and Analyzing Cash, Fraud, and Internal Controls (Bank Reconciliation and Petty Cash)

Reporting and Analyzing Receivables (and Accounting for Uncollectible's)
Reporting and Analyzing Long-Term Assets (Depreciation Methods)
Reporting and Analyzing Current Liabilities (known and unknown amounts)
Corporations, Stockholders’ Equity versus Owners' Equity, and Dividends
Reporting and Analyzing the Statement of Cash Flows
Analyzing and Interpreting Financial Statement Analysis

Managerial Accounting
Introduction to and Building Blocks of Managerial Accounting
Job Costing
Activity-Based Costing
Process Costing
Cost Behavior
Cost-Volume-Profit Analysis
Relevant Costs for Short-Term Decisions
Master Budget
Performance Evaluation
Standard Costing
Capital Investments; Time Value of Money


Cost Accounting
Cost Terms and Purposes
Cost-Volume-Profit Analysis
Job Costing
Activity-Based Costing and Activity-Based Management
Master Budget and Responsibility Accounting
Inventory Costing and Capacity Analysis
Flexible Budgets, Direct-Cost Variances, and Management Control
Flexible Budgets, Overhead Cost Variances, and Management Control
Decision Making and Relevant Information
Capital Budgeting and Cost Analysis


Intermediate Accounting I
Review of the Accounting Cycle
The Financial Reporting Environment
Financial Reporting Theory
Judgment and Applied Financial Accounting Research
Statements of Net Income and Comprehensive Income
Statements of Financial Position and Cash Flows and the Annual Report
Accounting and the Time Value of Money
Revenue Recognition
Short-Term Operating Assets: Cash & Receivables
Short-Term Operating Assets: Inventory
Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition
Long-Term Operating Assets: Departures from Historical cost