Introduction to Accounting: Difference between revisions
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'''Introduction to Accounting''' will be divided into sessions, each on its own page. Each session represents the material that would be in a single classroom period. This page is analogous to a syllabus that would normally be handed out at the beginning of the class. | '''Introduction to Accounting''' will be divided into sessions, each on its own page. Each session represents the material that would be in a single classroom period. This page is analogous to a syllabus that would normally be handed out at the beginning of the class. | ||
= Text = | == Text == | ||
The Wikibook [[b:Accounting]] will be a reference throughout the coursework. | The Wikibook [[b:Accounting|Accounting]] will be a reference throughout the coursework. | ||
= Goals = | == Goals == | ||
After careful study of the course, an interested learner should be able to: | After careful study of the course, an interested learner should be able to: | ||
# Identify the importance of the Accounting Equation; | # Identify the importance of the Accounting Equation; | ||
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# Use the basic form for reconciling bank statements | # Use the basic form for reconciling bank statements | ||
= Sessions = | == Sessions == | ||
;[[/Session 1 | Session 1:]] Basic Principles and Concepts | ;[[/Session 1 | Session 1:]] Basic Principles and Concepts | ||
: Session 1 will focus on the overriding principles, basic ethics, and fundamental concepts of accounting. | : Session 1 will focus on the overriding principles, basic ethics, and fundamental concepts of accounting. | ||
Revision as of 02:35, 19 August 2006
Welcome to Introduction to Accounting, ACC 1000. This course is being designed to introduce the basic skills needed in the field of accounting. As with all Wikiversity Courses, this is a continual joint collaboration among numerous sources, so please check back at regular intervals. Also, please feel free to use the discussion tab at the top of the page for any questions, comments, concerns, or ideas concerning this course.
Introduction to Accounting will be divided into sessions, each on its own page. Each session represents the material that would be in a single classroom period. This page is analogous to a syllabus that would normally be handed out at the beginning of the class.
Text
The Wikibook Accounting will be a reference throughout the coursework.
Goals
After careful study of the course, an interested learner should be able to:
- Identify the importance of the Accounting Equation;
- Identify the Normal Balance for both Balance Sheet and Income Statement Accounts;
- Analyze Business Transactions using T-Accounts;
- Identify the basic information to be conveyed in the four basic Business Statements;
- Understand and Perform the 7 steps of the Accounting Cycle
- Record end of period Adjusting and Closing Entries
- Use the basic form for reconciling bank statements
Sessions
- Session 1: Basic Principles and Concepts
- Session 1 will focus on the overriding principles, basic ethics, and fundamental concepts of accounting.
- Session 2: Accounts
- Session 2 focuses on the Chart of Accounts, T-Accounts, Journals and Ledgers.