Table of Contents

Section SEC 1 An Introduction to Accounting, The Double Entry Accounting System, & Recording
Transactions using Debits and Credits

Section SEC 2 – Recording Period End Adjusting Entries

Section SEC 3 – Recording Closing Entries

Section SEC 4 - Merchandising Transactions – Transactions Involving Inventory

Section SEC 5 – Inventory Cost Flow Assumptions (FIFO, LIFO, Weighted Average Methods)

Section SEC 6 – Subsidiary Ledgers & Special Journals

Section SEC 7 – Bank Reconciliations & Cash Internal Controls

Section SEC 8 – Accounts Receivable – Allowance Method & Direct Write Off Methods

Section SEC 9 – Depreciation Methods & Property Plant & Equipment

Section SEC 10 – Payroll Accounting

Section SEC 11 – Partnership Accounting

Section SEC 12 – Accounting for Corporations

Section SEC 13 – Bonds Payable, Notes Payable, & Long-Term Liabilities

Section SEC 14 – Statement of Cash Flows