Структура курса бухгалтерский учет

Бухгалтерский учет I

Introduction to Bookkeeping

• Bookkeeping Goals and Values
• The Bookkeeping Mindset
• The History of Bookkeeping
• Computers and Bookkeeping Personnel
• A Day in the Life of a Bookkeeping Professional
• A Glossary of Accounting and Bookkeeping Documents

Бухгалтерский учет II

Fundamental Bookkeeping Practices

• The Purpose of Bookkeeping
• The Balance Sheet
• The Income Statement
• Analyzing Transactions
• Steps in The Bookkeeping Process
• The Journal and the Ledger
• Preparation of Financial Statements

Бухгалтерский учет III

The Accounting Cycle

• Adjusting Entries, Income Statement, Balance Sheet
• Preparation of Closing Entries
• Revisiting the Accounting Cycle
• Post Closing Entries and Trial Balance
• Practicing the Steps in the Accounting Cycle
• Buying Merchandise Inventory
• Selling Merchandise Inventory
• Preparing Financial Statements for a Merchandise Company

Бухгалтерский учет IV

Intermediate Bookkeeping Techniques

• Subsidiary Ledgers and Special Journals
• Using the Special Journals
• Payroll and Taxes
• Dealing with Cash
• The Statement of Cash Flows
• Accounting for Partnerships
• Closing the Books