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Chris Sorensen

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Confused by balance sheets, income statements, or debits and credits? Get accounting concepts broken down step-by-step to build confidence for assignments and exams.

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Brian Krogol

1. Introduction to Accounting

2. Transaction Analysis

3. Accrual Accounting Concepts

4. Merchandising Operations

5. Inventory

6. Internal Controls and Reporting Cash

7. Receivables and Investments

8. Long Lived Assets

9. Current Liabilities

10. Time Value of Money

11. Long Term Liabilities

12. Stockholders' Equity

13. Statement of Cash Flows

14. Financial Statement Analysis

15. GAAP vs IFRS

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This study guide covers the accounting cycle, journal entries, T-accounts, trial balances, and transaction analysis for financial accounting success.

Chapter 3: The Accounting Information System – Structured Study Notes

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Journal Entries: Debits and Credits

Journal Entries: Business Formation Example

Useful Information

Trial Balance

Fundamental Accounting Equation

Business Organization