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Home > More Subjects > Accounting Principles I > Special Journals

Principles of Accounting

• Introduction to Accounting
• Understanding Financial Statements
• The Accounting Equation
• Financial Reporting Objectives
• Generally Accepted Accounting Principles
• Internal Control

Analyzing and Recording Transactions

• Analyzing Transactions
• T Accounts
• Double‐Entry Bookkeeping
• Journal Entries
• The General Ledger
• The Recording Process Illustrated
• The Trial Balance

Adjustments and Financial Statements

• Adjusting Entries
• Accrued Revenues
• Accrued Expenses
• Unearned Revenues
• Prepaid Expenses
• Depreciation
• The Adjustment Process Illustrated
• Financial Statements

Completion of the Accounting Cycle

• The Work Sheet
• Closing Entries
• The Post‐Closing Trial Balance
• The Accounting Cycle
• Reversing Entries
• Correcting Entries

Accounting for a Merchandising Company

• Accounting Inventory
• Recording Sales
• Sales Returns and Allowances
• Sales Discounts
• Net Sales
• Inventory Systems
• Recording Purchases
• Returns and Allowances
• Purchases Discounts
• Net Purchases and Goods Purchased
• The Cost of Goods Available and Sold
• Gross Profit
• Financial Statements with Inventory
• Adjusting the Inventory Account
• Inventory Adjustments
• Closing Entries Updates Inventory

Subsidiary Ledgers and Special Journals

• Subsidiary Ledgers
• Special Journals

Cash

• Cash Controls
• The Petty Cash Fund
• Bank Reconciliation
• Credit Card Sales

Receivables

• Receivables Defined
• Evaluating Accounts Receivable
• Estimating Bad Debts—Allowance Method
• Factoring Receivables
• Notes Receivable
• Recording Notes Receivable Transactions
• Discounting Notes Receivable

Inventory

• Determining Inventory Levels
• The Cost of Inventory
• The Valuation of Merchandise
• Inventory Systems: Perpetual or Periodic
• Inventory Subsidiary Ledger Accounts
• Cost Flow Methods
• Inventory Errors and Financial Statements
• Estimating Inventories

Operating Assets

• Operating Assets Defined
• The Cost of Property, Plant, Equipment
• Depreciation of Operating Assets
• Repairs and Improvements
• Disposition of Depreciable Assets
• Natural Resources
• Intangible Assets

Related Topics:

Accounting Principles II

Economics

Principles of Management

 

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