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This course introduces you to the accounting terms, principles, and procedures used by large businesses, corporations, and manufacturing enterprises.

Principles of Accounting II or equivalent skills

This course contains 21 lesson units and 2 tests.

Unit 1 - The corporation--its characteristics, organization, and management

Unit 2 - Corporate records

Unit 3 - The types and values of corporate stock

Unit 4 - Accounting for par-value stock, no-par-value stock, and organization costs

Unit 5 - Retained earnings, appropriation of retained earnings, the statement of stockholders' equity, the statement of retained earnings, recapitalization

Unit 6 - Accounting for distribution to stockholders, cash dividends, stock dividends, stock splits, and liquidating dividends

Unit 7 - Issuing corporate bonds, classification of bonds, present value of bonds, recording the issue of corporate bonds

Unit 8 - Recording the payment of interest on corporate bonds

Unit 9 - Recording the redemption of corporate bonds, the sinking fund

Unit 10 - Accounting for stock investments and bond investments

Unit 11 - Accounting for intangible long-term assets: patents, copyrights, long-term leases, leasehold improvements, franchises, trademarks, goodwill

Test 1 - Test covering units 1 through 11

Unit 12 - Accounting for branch operations, the combined financial statements

Unit 13 - Accounting for consolidated operations, the consolidated financial statements

Unit 14 - Cost accounting, direct and indirect materials, direct and indirect labor, factory overhead

Unit 15 - Job-order cost accounting, the job cost sheet, the daily time sheet, the material requisition

Unit 16 - Routine procedures used by a manufacturing enterprise using job-order cost accounting, the income tax expense

Unit 17 - Preparing the end-of-period work sheets for a manufacturing enterprise using job-order cost accounting

Unit 18 - Preparing the adjusting entries, the closing entries, the trial balance, and the reversing entries for a manufacturing enterprise using job-order cost accounting

Unit 19 - Preparing the income statement and supporting schedules in comparative form for a manufacturing enterprise using job-order cost accounting

Unit 20 - Preparing the balance sheet and supporting schedules in comparative form for a manufacturing enterprise using job-order cost accounting

Unit 21 - Analyzing the financial statements to determine the profitability, the solvency, the efficiency, and the leverage of the enterprise

Test 2 - Test covering units 12 through 21

[Who is Akersoft] [Akersmart Library] [Akersoft Customers] [Why CBT]

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