by Cambridge Business Publishers
ISBN: 978-1-61853-133-9 | Copyright 2015
Fundamentals of Financial Accounting Tutorial
Our Fundamentals of Financial Accounting Tutorial is designed to familiarize students with the building blocks of financial accounting; including the basic construction of financial statements, reporting and analyzing cash flows, and analyzing and interpreting financial statements. As financial accounting is intensively cumulative, it is critical that students develop a solid understanding of the fundamentals before moving on to more difficult concepts including analysis, interpretation, and decision making.
The Fundamentals of Financial Accounting Tutorial is intended for use in programs that either require or would like to offer a pre-term tutorial that levels the playing field for students with no prior knowledge of financial accounting. Initially developed as a pre-term tutorial for first year MBA students, this product can be used as a warm-up for any introductory level financial accounting course. It is designed as an asynchronous, self-paced experience for students that have not previously completed a financial accounting course or for students that have taken a course but need a refresher in the fundamentals of financial accounting.
|Module 1: Part 1: Business Activities and Accounting Information (pg. 1-1)|
|Module 1: Part 2: The Financial Reporting System: Four Key Statements (pg. 1-9)|
|Module 2: Part 1: Understanding the Balance Sheet (pg. 2-1)|
|Module 2: Part 2: Analyzing Transactions and Constructing the Balance Sheet (pg. 2-9)|
|Module 2: Part 3: Understanding the Income Statement (pg. 2-12)|
|Module 2: Part 4: Accounting for Revenues and Expenses: Constructing the Income Statement and Statement of Stockholders Equity (pg. 2-14)|
|Module 2: Part 5: Journalizing and Posting Transactions: The Debit/Credit Language (pg. 2-22)|
|Module 3: Part 1: Introducing the Accounting Cycle (pg. 3-1)|
|Module 3: Part 2: Adjusting Entries: Accounting for the Passage of Time (pg. 3-9)|
|Module 3: Part 3: Using the Accounting Structure for Analysis (pg. 3-17)|
|Module 3: Part 4: Preparing Financial Statements and the Closing Process (pg. 3-19)|
|Module 4: Part 1: Understanding the Statement of Cash Flows (pg. 4-1)|
|Module 4: Part 2: Converting Revenues and Expenses to Cash Flows from Operating Activities (pg. 4-6)|
|Module 4: Part 3: Preparing the Statement of Cash Flows: Operating Activities (pg. 4-15)|
|Module 4: Part 4: Preparing the Statement of Cash Flows: Investing and Financing Activities (pg. 4-20)|
|Module 5: Part 1: Analyzing Common-Size Financial Statements (pg. 5-1)|
|Module 5: Part 2: Computing and Interpreting Measures of Return on Investment (pg. 5-6)|
|Module 5: Part 3: Assessing a Firm's Profitability and Efficiency (pg. 5-10)|
|Module 5: Part 4: Interpreting the Effect of Financing on Return on Equity (pg. 5-16)|
|Module 5: Part 5: Analyzing a Firm's Liquidity and Solvency (pg. 5-19)|
|Module 6: Time Value of Money (pg. 1)|
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