Week 1: Principles and History of Accounting g.

Cash Inflows (Outflows) from

Investing Activities
a. History of Accounting
h. Cash Inflows (Outflows) from
b. Definition of Accounting
Financing Activities
c. Purpose of Accounting
d. Users and Information Needs Week 5: Special Journals, Bank Reconciliation
e. Forms of Business Organization
a. Special Journals
f. Types of Business Organization
a. Sales Journal
g. Accounting Concepts and Principles
b. Cash Receipts Journal
Week 2: The Accounting Cycle (Service) c. Purchases Journal
d. Cash Disbursement Journals
a. Analyzing Business Transactions
b. Reconciling Items
b. Phases of Accounting Process
c. Internal Cash and Control
c. Accounting Equation
d. Financial Statements Week 6: Fundamentals of Partnership
e. Worksheet Accounting

Week 3: The Accounting Cycle (Merchandising) Week 7: Assessment

a. Business Documents
b. Recording Sales
a. Sales Discounts
b. Sales Returns and Allowances
c. Accounting for Inventories
a. Perpetual
b. Periodic
d. Purchases of Merchandise
a. Purchase Discounts
b. Purchase Returns and
Allowances
e. Transportation Costs
f. Merchandise Inventories
g. Financial Statements
h. Worksheet

Week 4: AE, CE, SCF

a. Accruals
b. Deferrals
c. Depreciation of PPE
d. Bad Debts/ Doubtful/
Uncollectible Accounts
e. Closing Entries
f. Cash Inflows (Outflows) from
Operating Activities