Principles of accounting

All necessary reference material required to prepare for this course such as recommended reference books and other study material will be available in your student's area. To complete the program you will be required to pass an online exam for all following topics covered in this course.

Topics Covered in This Course:

In Section 1 of this course you will cover these topics:

Accounting and the business environment

Recording business transactions

The adjusting process

In Section 2 of this course you will cover these topics:

Completing the accounting cycle

Merchandising operations

Merchandise inventory

Accounting information systems

In Section 3 of this exam you will be evaluated on below listed topics:

Internal control and cash

Receivables

Plant assets and intangibles

Current liabilities and payroll

Partnerships

Corporations: paid-in capital and the balance sheet

In Section 4 of this course you will cover these topics:

Corporations: retained earnings and the income statement

Long-term liabilities

The statement of cash flows

Financial statement analysis

Introduction to management accounting

Job order costing

In Section 5 of this course you will cover these topics:

Process costing

Cost-volume-profit analysis

The master budget and responsibility accounting

Flexible budgets and standard costs

Activity-based costing and other cost management tools

Special decisions and capital budgeting

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