Introduction to Accounting
Course Features
Course Details
Course Overview
Introduction to Accounting explores the field of accounting, covering the process of recording, analyzing, classifying, summarizing, and communicating accounting information. Students will have the opportunity to learn how to interpret and formulate financial information for use in management decision making. Mr. Rogers helps students to investigate the impact of industry standards as well as economic, financial, legal, and ethical factors.
Introduction to Accounting is taught by Acellus Instructor Mark Rogers.
Sample Lesson - Intangible Assets
This course was developed by the International Academy of Science.
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Scope and Sequence
Unit 1: The Role of the Accountant This unit introduces the field of accounting and its importance in our modern industries. Students are introduced to careers in accounting, technology and its impact in accounting, GAAP, and certifications. Unit 2: Accounting Fundamentals The Accounting Fundamentals unit introduces students to assets, liabilities, shareholder’s equity, balance sheet, capitalizing a business, debits, and credits. This unit also includes T-Accounts, journal entries, general ledger, trial balance, adjusting entries, closing entries, post closing trial balance, and the accounting cycle. Unit 3: Financial Statements This unit introduces financial statements, current assets, accounts receivable, current liabilities, statement of equity and retained earnings, issuance of stock, gross sales, costs of goods sold, expenses, EBIT, income taxes, and income statement. This unit also delves into free cash flow from operations, investing, and from financing activities as well as a free cash flow statement, linking free cash flow with income statement, linking income statement with balance sheet, and linking balance sheet with income statement and free cash flow. Unit 4: Accounts Payable In the accounts payable unit, students learn about vendors, accounts payable ledger, organizing transactions, processing invoices, and accounts payable schedule. Unit 5: Accounts Receivable Building on the previous unit, this unit analyzes customers, T-Accounts for AR, transaction analysis, processing invoices, accounts receivable schedule, factoring accounts receivable, and T-Accounts for uncollectible accounts receivable. Unit 6: Inventory The unit on inventory addresses inventory invoices, recording changes to inventory, inventory adjustments, inventory cost, FIFO, and LIFO. Unit 7: Payroll This unit introduces hourly vs. salary employees, employees vs independent contractors, time records for hourly employees, employee records, gross pay vs. net pay, and withholding tax. Also covered in this unit is the payroll register, T-Accounts for employee pay, payroll tax, and payroll tax reports. Unit 8: Financial Ratios The Financial Ratios unit introduces the importance of financial ratios, liquidity, current ratio, quick ratio, operating cash flow ratio, profit margin, inventory turnover, inventory days, and burn rate. Unit 9: Cash Controls This unit introduces cash control procedures, proving cash, petty cash, banking activities, EFTs, and purchase requisitions and purchase orders. Unit 10: Special Assets, Communication, & Taxes This unit covers book value of assets, asset depreciation, asset disposition, intangible assets, and annual reports. Additionally, this unit addresses private vs. public company communication, common vs. preferred stock, business taxes, capital gains taxes, dividends payable with tax implication, and interest taxes. Unit 11: Regulation and Ethics Extending on the knowledge gained in the previous units, this unit delves into ethical accounting and its importance in industry, accounting controls, SEC, state regulation in accounting, fraud, off-shoring money, and off-balance sheet debt.#wrap h5 { font-family: Open Sans !important;} #wrap #header #nav > li > a { color:;} #wrap #header #nav > li > a:hover,.transparent-header-w.t-dark-w #header.horizontal-w.duplex-hd #wrap #header #nav > li:hover > a, .transparent-header-w #header.horizontal-w #wrap #header #nav > li:hover > a {color:;} #wrap #header #nav > li.current > a, #wrapv #header #nav li.current ul li a:hover, #wrap #header #nav > li.active > a {color:;} #wrap #scroll-top a {background-color:;} #wrap #scroll-top a:hover {background-color:;} #wrap.colorskin-custom .course-content .products li a.add_to_cart_button,.colorskin-custom .llms-notice a,.colorskin-custom .llms-checkout-section a,#wrap.colorskin-custom .wn-course-progress 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