SimpleStudies.com - Accouting Studies ( Exercises )

Introduction to Accounting	Accounting and its role, accounting information, elements of financial reporting, fundamental accounting equation, introduction to accounting entries.	Exercise 1.1 Exercise 1.2
Accounting for Accruals	Accrual accounting, events recording under accounting equation, revenues and expenses, adjusting entries.	Exercise 2.1 Exercise 2.2
Accounting for Deferrals	Deferrals, events recording under accounting equation, financial statements preparation, costs vs. expenses.	Exercise 3.1 Exercise 3.2 Exercise 3.3
Double-entry Accounting System	Double-entry accounting system, T-account, debit and credit, closing entries, general journal records.	Exercise 4.1 Exercise 4.2
Accounting in Merchandising Companies	Service vs. merchandising companies, product vs. selling and administrative costs, perpetual and periodic inventory systems, single- and multi-step income statements.	Exercise 5.1 Exercise 5.2
Accounting for Advanced Accruals	Allowance and direct write-off methods for bad debts, credit purchases, warranty obligations, discount notes.	Exercise 6.1 Exercise 6.2 Exercise 6.3
Accounting for Inventories	Inventory cost flow methods (FIFO, LIFO, etc.), sample computations for these methods and respective financial statements differences, lower of cost or market rule for inventories.	Exercise 7.1 Exercise 7.2 Exercise 7.3
Accounting for Long-term Assets	Tangible vs. intangible assets, historical cost of assets, depreciation methods, natural resources and depletion, intangible assets and amortization, goodwill.	Exercise 8.1 Exercise 8.2

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