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Introduction
Formatting and Color Coding
1.1 Types of Businesses
1.2 Accounting Quick Reference and Terms
1.3 Financial Statements: Income Statement
1.4 Financial Statements: Statement of Stockholders' Equity
1.5 Financial Statements: Balance Sheet
1.6 Horizontal Model
1.7 Financial Statements: Direct Statement of Cash Flows
2.1 Review of Horizontal Model
2.2 Adjusting Entries
2.3 Financial Statements: Review
2.4 Financial Statements: Analysis
3.1 Inventory and COGS
3.2 Prepaids
3.3 Accounts Receivable and Bad Debt
3.4 Long-Term Tangible and Intangible Assets
3.5 Notes Payable and Interest
4.1 Financial Project
5.1 Cost of Goods Sold Schedule
5.2 Flow of Job Costs
5.3 Activity-Based Costing (ABC)
5.4 Contribution Margin and Break-Even
6.1 Purpose of Budgets
6.2 Operating Budget: Sales
6.3 Operating Budget: Production, Direct Material, Direct Labor, Manufacturing Overhead
6.4 Operating Budget: Sales and Administrative
6.5 Proforma Income Statement
6.6 Proforma Cash Budget
6.7 Proforma Balance Sheet
7.1 Budget Project
7.2 Comparing Budget to Actual
Appendix A: Debits and Credits
Glossary
Additional topics of interest have been added for informational purposes only.
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Accounting, The Language of Business Copyright © 2024 by JoAnn Wood is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.