Theoretical and conceptual foundation

More list> Accounting Process

Fundamentals of Accounting One

First of two parts on fundamentals of accounting, covering concepts and theories that underlie the basic accounting process; introduces important definitions, recognition and measurement principles, element of financial statements

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Introduction to Accounting

Overview of accounting and its various definitions; emphasizes its service perspective, nature, activities, and service as an important context inherent in accounting standards, characteristics of useful financial information

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Environment of Accounting

Traces the development of accounting throughout history and the important events that influenced current practices; discusses environmental influences, and career opportunities

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Business Organizations

Traces the development of accounting throughout history and the important events that influenced current practices; discusses environmental influences, and career opportunities

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Standard Setting

Introduction to standard setting organizations; discusses importance of standards and processes involved in development of standards. Emphasizes unique characteristic of accounting as a product of its environment, and as a political exercise.

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Conceptual Framework

Course discusses the 2018 Conceptual Framework; guide to development of IFRS and accounting policy for areas not covered by existing standards.

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Adjusting Entries: Prepaid, deferred, accrued, and estimated items

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Free

Moderating an Online Course

Principles of online teaching, features and descriptions of course design; pedagogy and instructional design; tips, guidelines for online course moderation; links to useful resources

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Assumptions and Principles

Assumptions and principles in accounting

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Accounting Equation

Nature and significance; keeping the equation in balance

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Rules of Debit and Credit

Recording transactions through system of debits and credits; rules

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Business Activities and Transactions

Classification of business activities; nature of common transactions

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Accounting Cycle

Overview; description and sequence of steps.

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Journalizing

Journalizing transactions; applying the rules of debit and credit

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Posting

Procedures for posting to book of final entry; account balances

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Unadjusted Trial Balance

Procedures for preparing the unadjusted trial balance

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