ACCT 001 Principles of Accounting - Financial-60145-AD

Course Modules

Start Here - Summer 2022

Start Here - Summer 2022 Start Here - Summer 2022

Complete All Items

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Navigating the Course - Sumer 2022! Navigating the Course - Sumer 2022! 1

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Being Successful in this Course Being Successful in this Course 2

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Class structure Class structure 3

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Effective Note-taking Effective Note-taking 4

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Attachment

Summer 2022 COURSE SCHEDULE.docx Summer 2022 COURSE SCHEDULE.docx 5

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Attachment

Summer 2022 COURSE SCHEDULE.pdf Summer 2022 COURSE SCHEDULE.pdf 6

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Student Online Learning Orientation- Optional

Student Online Learning Orientation- Optional Student Online Learning Orientation- Optional

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Sections 1-4 Summary for Student Online Learning Sections 1-4 Summary for Student Online Learning 1

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Context Module Sub Header

Section 1 - Introduction to Learning Online 2

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Section 1 - Overview Section 1 - Overview 3

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External Url

Introduction to Online Learning (12 min) Introduction to Online Learning (12 min) 4

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Quiz

Introduction to Online Learning Quiz Introduction to Online Learning Quiz 5

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Context Module Sub Header

Section 2 - Getting Tech Ready 6

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Section 2 - Overview Section 2 - Overview 7

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External Url

Getting Tech Ready (12 min) Getting Tech Ready (12 min) 8

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Quiz

Tech Ready Quiz Tech Ready Quiz 9

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Context Module Sub Header

Section 3 - Getting Canvas Ready 10

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Section 3 - Overview Section 3 - Overview 11

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Getting Technical Support Getting Technical Support 12

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Attachment

Canvas Student Guide Canvas Student Guide 13

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Navigating Canvas Navigating Canvas 14

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Working in Canvas Working in Canvas 15

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External Url

Canvas ConferZoom Student Guide Canvas ConferZoom Student Guide 16

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NetTutor NetTutor 17

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Context Module Sub Header

No Quiz for Section 3 18

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Context Module Sub Header

Section 4 - Becoming an Effective Online Learner 19

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Section 4 - Overview Section 4 - Overview 20

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External Url

Organizing for Online Success (10 min) Organizing for Online Success (10 min) 21

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External Url

Online Study Skills and Managing Time (12 min) Online Study Skills and Managing Time (12 min) 22

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External Url

Communication Skills for Online Learning (13 min) Communication Skills for Online Learning (13 min) 23

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External Url

Online Reading Strategies (9 min) Online Reading Strategies (9 min) 24

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Netiquette Netiquette 25

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Quiz

Effective Online Learner Quiz Effective Online Learner Quiz 26

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Context Module Sub Header

Download, Install, and Test with Proctorio 27

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Attachment

Test Taker Handbook, Proctorio in Canvas - Getting Started Guide Test Taker Handbook, Proctorio in Canvas - Getting Started Guide 28

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Additional Readings/Resources

Additional Readings/Resources Additional Readings/Resources

External Url

Suggested Resources Suggested Resources 1

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External Url

Index Index 2

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Attachment

accounting equation cheat sheet.pdf accounting equation cheat sheet.pdf 3

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Attachment

Debits and Credits.pdf Debits and Credits.pdf 4

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Chart of accounts Chart of accounts 5

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Unit 1 Discussions

Unit 1 Discussions Unit 1 Discussions

Discussion Topic

Week 1 - Please introduce yourself! Week 1 - Please introduce yourself! 7 1

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Discussion Topic

Predicting Your Success Predicting Your Success 7 2

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Discussion Topic

Hidden Assets Hidden Assets 7 3

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Discussion Topic

Travel and entertainment Travel and entertainment 7 4

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Unit 1: Accounting Cycle- Homework

Unit 1: Accounting Cycle- Homework Unit 1: Accounting Cycle- Homework

Prerequisites: Start Here - Summer 2022

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About Unit 1 About Unit 1 1

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Assignment

HW Unit 1 Week1 HW Unit 1 Week1 48 2

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Assignment

HW Unit 1 Week 2 HW Unit 1 Week 2 48 3

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Assignment

HW Unit 1 Week 3 HW Unit 1 Week 3 48 4

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Unit 1: Week 1- Introduction

Unit 1: Week 1- Introduction Unit 1: Week 1- Introduction

Complete All Items

External Url

1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 1

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External Url

1.2 Identify Users of Accounting Information and How They Apply Information 1.2 Identify Users of Accounting Information and How They Apply Information 2

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External Url

1.3 Describe Typical Accounting Activities and the Role Accountants Play in Identifying, Recording, and Reporting Financial Activities 1.3 Describe Typical Accounting Activities and the Role Accountants Play in Identifying, Recording, and Reporting Financial Activities 3

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External Url

1.4 Explain Why Accounting Is Important to Business Stakeholders 1.4 Explain Why Accounting Is Important to Business Stakeholders 4

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External Url

1.5 Describe the Varied Career Paths Open to Individuals with an Accounting Education 1.5 Describe the Varied Career Paths Open to Individuals with an Accounting Education 5

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External Url

Key Terms Key Terms 6

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External Url

Chapter 1 Answer Key Chapter 1 Answer Key 7

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Page

Chapter 1 Lecture and Notes Chapter 1 Lecture and Notes 8

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External Url

3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 10

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External Url

3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 11

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3.3 Define and Describe the Initial Steps in the Accounting Cycle 3.3 Define and Describe the Initial Steps in the Accounting Cycle 12

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External Url

3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 13

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3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 14

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3.6 Prepare a Trial Balance 3.6 Prepare a Trial Balance 15

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External Url

Key Terms Key Terms 16

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Quiz

Chapter 3 Quiz Chapter 3 Quiz 13 17

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Page

Chapter 3 Lecture and Notes Chapter 3 Lecture and Notes 18

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Unit 1: Week 1- Assets

Unit 1: Week 1- Assets Unit 1: Week 1- Assets

Complete All Items

External Url

2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 1

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External Url

11.1 Distinguish between Tangible and Intangible Assets 11.1 Distinguish between Tangible and Intangible Assets 2

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11.2 Analyze and Classify Capitalized Costs versus Expenses 11.2 Analyze and Classify Capitalized Costs versus Expenses 3

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11.3 Explain and Apply Depreciation Methods to Allocate Capitalized Costs 11.3 Explain and Apply Depreciation Methods to Allocate Capitalized Costs 4

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11.4 Describe Accounting for Intangible Assets and Record Related Transactions 11.4 Describe Accounting for Intangible Assets and Record Related Transactions 5

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11.5 Describe Some Special Issues in Accounting for Long-Term Assets 11.5 Describe Some Special Issues in Accounting for Long-Term Assets 6

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External Url

Key Terms Key Terms 8

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Quiz

Chapter 11 Quiz Chapter 11 Quiz 10 10

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Page

Unit 1 week 1 Lecture and Notes Unit 1 week 1 Lecture and Notes 11

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Unit 1: Week 2 - Revenue

Unit 1: Week 2 - Revenue Unit 1: Week 2 - Revenue

Complete All Items

Context Module Sub Header

Chapter 9 1

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External Url

Why It Matters Why It Matters 2

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External Url

9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 3

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9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 4

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9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 5

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9.4 Discuss the Role of Accounting for Receivables in Earnings Management 9.4 Discuss the Role of Accounting for Receivables in Earnings Management 6

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9.5 Apply Revenue Recognition Principles to Long-Term Projects 9.5 Apply Revenue Recognition Principles to Long-Term Projects 7

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9.6 Explain How Notes Receivable and Accounts Receivable Differ 9.6 Explain How Notes Receivable and Accounts Receivable Differ 8

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9.7 Appendix: Comprehensive Example of Bad Debt Estimation 9.7 Appendix: Comprehensive Example of Bad Debt Estimation 9

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External Url

Key Terms Key Terms 10

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Quiz

Chapter 9 Quiz Chapter 9 Quiz 10 12

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Page

Chapter 9 Lecture and Notes Chapter 9 Lecture and Notes 13

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Unit 1: Week 2- Liabilities

Unit 1: Week 2- Liabilities Unit 1: Week 2- Liabilities

Complete All Items

External Url

Why It Matters Why It Matters 1

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12.1 Identify and Describe Current Liabilities 12.1 Identify and Describe Current Liabilities 2

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12.2 Analyze, Journalize, and Report Current Liabilities 12.2 Analyze, Journalize, and Report Current Liabilities 3

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12.3 Define and Apply Accounting Treatment for Contingent Liabilities 12.3 Define and Apply Accounting Treatment for Contingent Liabilities 4

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12.4 Prepare Journal Entries to Record Short-Term Notes Payable 12.4 Prepare Journal Entries to Record Short-Term Notes Payable 5

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12.5 Record Transactions Incurred in Preparing Payroll 12.5 Record Transactions Incurred in Preparing Payroll 6

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Key Terms Key Terms 7

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Quiz

Chapter 12 Quiz Chapter 12 Quiz 10 8

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Page

Chapter 12 Lecture and Notes Chapter 12 Lecture and Notes 9

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Unit 1: Week 3- Completing the cycle

Unit 1: Week 3- Completing the cycle Unit 1: Week 3- Completing the cycle

Complete All Items

External Url

Why It Matters Why It Matters 1

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4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 2

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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 3

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4.3 Record and Post the Common Types of Adjusting Entries 4.3 Record and Post the Common Types of Adjusting Entries 4

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4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 5

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External Url

2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 6

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External Url

2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 7

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4.5 Prepare Financial Statements Using the Adjusted Trial Balance 4.5 Prepare Financial Statements Using the Adjusted Trial Balance 8

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Key Terms Key Terms 9

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Key Terms Key Terms 10

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Quiz

Chapter 4 Quiz Chapter 4 Quiz 10 12

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Page

Unit 1 Week 3 Lecture and Notes (CH4 & 2) Unit 1 Week 3 Lecture and Notes (CH4 & 2) 14

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Unit 1: Week 3 Completing the cycle

Unit 1: Week 3 Completing the cycle Unit 1: Week 3 Completing the cycle

Complete All Items

External Url

Why It Matters Why It Matters 1

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5.1 Describe and Prepare Closing Entries for a Business 5.1 Describe and Prepare Closing Entries for a Business 2

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5.2 Prepare a Post-Closing Trial Balance 5.2 Prepare a Post-Closing Trial Balance 3

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External Url

5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 4

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External Url

5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5

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External Url

Key Terms Key Terms 6

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Quiz

Chapter 5 Quiz Chapter 5 Quiz 20 8

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Page

Chapter 5 Lecture and Notes Chapter 5 Lecture and Notes 9

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Unit 1 Exam - Week 4

Unit 1 Exam - Week 4 Unit 1 Exam - Week 4

Quiz

Unit 1 Exam Unit 1 Exam 145 2

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Checkpoint

Checkpoint Checkpoint

Quiz

Self-Assessment Self-Assessment 5 1

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Unit 2 Discussions

Unit 2 Discussions Unit 2 Discussions

Discussion Topic

The case of missing inventory The case of missing inventory 7 1

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Discussion Topic

FOB shipper's dock FOB shipper's dock 7 2

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Discussion Topic

Treasury Stock Treasury Stock 7 3

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Unit 2: Merchandising, Inventory, and Control - Homework

Unit 2: Merchandising, Inventory, and Control - Homework Unit 2: Merchandising, Inventory, and Control - Homework

Page

About Unit 2 About Unit 2 1

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Assignment

HW Unit 2 Week 5 HW Unit 2 Week 5 48 2

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Assignment

HW Unit 2 Week 6 HW Unit 2 Week 6 48 3

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Assignment

HW Unit 2 Week 7 HW Unit 2 Week 7 48 4

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Unit 2: Week 5 Chapter 6

Unit 2: Week 5 Chapter 6 Unit 2: Week 5 Chapter 6

Complete All Items

External Url

Why It Matters Why It Matters 1

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External Url

6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 2

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External Url

6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 3

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External Url

6.3 Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System 6.3 Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System 4

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External Url

6.4 Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System 6.4 Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System 5

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External Url

6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 6

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External Url

6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 7

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External Url

6.7 Appendix: Analyze and Record Transactions for Merchandise Purchases and Sales Using the Periodic Inventory System 6.7 Appendix: Analyze and Record Transactions for Merchandise Purchases and Sales Using the Periodic Inventory System 8

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External Url

Key Terms Key Terms 9

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Quiz

Chapter 6 Quiz Chapter 6 Quiz 10 11

6.0 min_score quiz 15118814 1

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Page

Chapter 6 Lecture and Notes Chapter 6 Lecture and Notes 12

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Unit 2 - Week 5 Chapter 10

Unit 2 - Week 5 Chapter 10 Unit 2 - Week 5 Chapter 10

Complete All Items

External Url

10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions 10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions 1

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External Url

10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 2

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External Url

10.3 Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method 10.3 Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method 3

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External Url

10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 4

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External Url

10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 5

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External Url

Key Terms Key Terms 6

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Quiz

Chapter 10 Quiz Chapter 10 Quiz 10 8

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Page

Chapter 10 Lecture and Notes Chapter 10 Lecture and Notes 9

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Unit 2: Week 6 - Chapter 8

Unit 2: Week 6 - Chapter 8 Unit 2: Week 6 - Chapter 8

Complete All Items

External Url

8.1 Analyze Fraud in the Accounting Workplace 8.1 Analyze Fraud in the Accounting Workplace 1

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External Url

8.2 Define and Explain Internal Controls and Their Purpose within an Organization 8.2 Define and Explain Internal Controls and Their Purpose within an Organization 2

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External Url

8.3 Describe Internal Controls within an Organization 8.3 Describe Internal Controls within an Organization 3

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External Url

8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 4

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External Url

8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 5

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External Url

8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries 8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries 6

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External Url

8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 7

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External Url

Key Terms Key Terms 8

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Quiz

Chapter 7 & 8 Quiz Chapter 7 & 8 Quiz 10 10

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Page

Chapter 8 Lecture and Notes Chapter 8 Lecture and Notes 11

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Unit 2: Week 6 Chapter 13

Unit 2: Week 6 Chapter 13 Unit 2: Week 6 Chapter 13

Complete All Items

External Url

Why It Matters Why It Matters 1

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External Url

13.1 Explain the Pricing of Long-Term Liabilities 13.1 Explain the Pricing of Long-Term Liabilities 2

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External Url

13.2 Compute Amortization of Long-Term Liabilities Using the Effective-Interest Method 13.2 Compute Amortization of Long-Term Liabilities Using the Effective-Interest Method 3

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External Url

13.3 Prepare Journal Entries to Reflect the Life Cycle of Bonds 13.3 Prepare Journal Entries to Reflect the Life Cycle of Bonds 4

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External Url

13.4 Appendix: Special Topics Related to Long-Term Liabilities 13.4 Appendix: Special Topics Related to Long-Term Liabilities 5

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External Url

Key Terms Key Terms 6

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Context Module Sub Header

TIME VALUE OF MONEY 7

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External Url

Time Value of Money Time Value of Money 8

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Quiz

Chapters 13 Quiz Chapters 13 Quiz 10 10

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Chapter 13 Lecture and Notes Chapter 13 Lecture and Notes 11

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Unit 2: Week 7 - Chapter 14 & Financial Analysis

Unit 2: Week 7 - Chapter 14 & Financial Analysis Unit 2: Week 7 - Chapter 14 & Financial Analysis

Complete All Items

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Why It Matters Why It Matters 1

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14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock 2

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14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock 3

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14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits 14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits 4

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14.4 Compare and Contrast Owners’ Equity versus Retained Earnings 14.4 Compare and Contrast Owners’ Equity versus Retained Earnings 5

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14.5 Discuss the Applicability of Earnings per Share as a Method to Measure Performance 14.5 Discuss the Applicability of Earnings per Share as a Method to Measure Performance 6

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Key Terms Key Terms 7

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Context Module Sub Header

FINANACIAL ANALYSIS 8

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Financial Statement Analysis Financial Statement Analysis 9

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Quiz

Chapter 14 and Financial Analysis Quiz Chapter 14 and Financial Analysis Quiz 20 11

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Chapter 14 Lecture and Notes Chapter 14 Lecture and Notes 12

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Unit 2: Week 7 Chapter 16

Unit 2: Week 7 Chapter 16 Unit 2: Week 7 Chapter 16

Complete All Items

Context Module Sub Header

Chapter 16 1

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Why It Matters Why It Matters 2

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16.1 Explain the Purpose of the Statement of Cash Flows 16.1 Explain the Purpose of the Statement of Cash Flows 3

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16.2 Differentiate between Operating, Investing, and Financing Activities 16.2 Differentiate between Operating, Investing, and Financing Activities 4

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16.3 Prepare the Statement of Cash Flows Using the Indirect Method 16.3 Prepare the Statement of Cash Flows Using the Indirect Method 5

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16.4 Prepare the Completed Statement of Cash Flows Using the Indirect Method 16.4 Prepare the Completed Statement of Cash Flows Using the Indirect Method 6

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16.5 Use Information from the Statement of Cash Flows to Prepare Ratios to Assess Liquidity and Solvency 16.5 Use Information from the Statement of Cash Flows to Prepare Ratios to Assess Liquidity and Solvency 7

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16.6 Appendix: Prepare a Completed Statement of Cash Flows Using the Direct Method 16.6 Appendix: Prepare a Completed Statement of Cash Flows Using the Direct Method 8

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Key Terms Key Terms 9

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Quiz

Chapter 16 Quiz Chapter 16 Quiz 10 11

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Chapter 16 Lecture and Notes Chapter 16 Lecture and Notes 12

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Unit 2 Exam - Week 8

Unit 2 Exam - Week 8 Unit 2 Exam - Week 8

Quiz

Final Exam Final Exam 175 1

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