Lecture 1 Introduction to Financial Accounting Financial
Statements
1.1 Financial Accounting
1.2 GAAP
1.3 Financial Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet Statement of Financial
Position
1.3.4 Statement of Owner''s Equity
1.3.5 Cash Flow Statement
Lecture 2 Accounting Cycle
2.1 Analyze Transactions from Source Document
2.l.1 Source Document
2.1.2 Account
2.2 Record in Journals
2.3 Post to General Ledger
2.4 The Trial Balance
2.5 Adjust the General Ledger Accounts
2.5.1 Accrual Basis of Accounting
2.5.2 Adjusting Entries
2.6 Preparing Financial Statements
2.7 Preparing Closing Entries
2.8 Preparing a Post-Closing Trial Balance
Lecture 3 Accounting for Current Assets
3.1 Cash
3.1.1 Internal Control over Cash
Receipts
3.1.2 Internal Control over Cash
Disbursements
3.1.3 Petty Cash Fund
3.1.4 Reconciling the Bank Account
3.2 Accounting for Receivables
3.3 Inventory
Lecture 4 Accounting for Long-Term Assets
4.1 Plant Assets
4.1.1 Cost of Plant Assets
4.1.2 Depreciation
4.2 Long-Term Investments
4.2.1 Accounting for Debt Investments
4.2.2 Accounting for Stock
Investments
4.3 Intangible Assets
Lecture 5 Accounting for Liabilities
5.1 Current Liabilities
5.1.1 Notes Payable
5.1.2 Payroll and Payroll Taxes
Payable
5.1.3 Unearned Revenues
5.1.4 Current Maturities of Long-Term
Debt
5.2 Long-Term Liabilities
5.2.1 Bonds
5.2.2 Types of Bonds
5.2.3 Issuing Bonds at Face Value
5.2.4 Issuing Bonds at a Discount or
Premium
5.2.5 Effective-Interest Method of Bond
Amortization
5.2.6 Straight-Line Amortization
Lecture 6 Accounting for Equity
6.1 The Corporate Form of Organization
6.2 Ownership Rights of Stockholders
6.3 Corporate Capital
6.3.1 Accounting for Common Stock
Issues
6.3.2 Dividends
6.3.3 Retained Earnings
Lecture 7 Financial Statement Analysis
7.1 Tools of Financial Statement Analysis
7.2 Ratio Analysis
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