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Accounting Study Guide by AccountingInfo.com |
| U.S. GAAP Codification | Accounting Topics |
| U.S. GAAP Codification, Accounting by Topic, Accounting Terms |
| Financial Accounting, Intermediate Accounting, Advanced Accounting |
| Principles of Accounting |
| Principles of Accounting Topics |
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Ratios for Financial Statement Analysis Liquidity Analysis Ratios Profitability Analysis Ratios Activity Analysis Ratios Cash Flow Analysis Ratios Capital Structure Analysis Ratios Capital Market Analysis Ratios |
Recording Accounting Transaction Debits and Credits |
Accounting Cycle Journals and Ledgers Trial Balance |
Accrual Basis vs. Cash Basis Accounting Cash Basis Accounting Accrual Basis Accounting Revenue recognition Expense recognition |
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Accounting for General Users: A guide to accounting for users who are interested in understanding accounting reports. This section explains what users need to know to understand and analyze accounting information provided in the financial statements. No prerequisite is required to read this section. |
CPA and Accounting Profession |
Accounting is an information system. Users of accounting information Financial accounting for external users Managerial accounting for internal users |
Types of Financial Statements Statement of Stockholders' Equity |
Balance Sheet provides information about financial position of a company. |
Income Statement provides information about the performance of a company.
Earnings Per Share (EPS) |
Statement of Cash Flows provides information about the cash flow of a company. Cash flow from operating activities Cash flow from investing activities Cash flow from financing activities |
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Intermediate Accounting: This section provides study guides for students in the intermediate accounting courses. Following topics are discussed in this section. |
Accounting for Cash and Receivables Cash and bank deposits Accounts receivable Notes receivable Allowance for doubtful accounts |
Retail Inventory Method Gross Profit Method |
Investments in Debt and Equity Securities Trading securities Available for sale securities Debt securities |
Property, Plant, and Equipment (PP&E) Acquisition costs of noncurrent operating assets Retirement of noncurrent operating assets |
Straight Line Depreciation Declining Balance Method Sum-of-the-years-digits Method |
Price of bonds payable Discount on bonds payable Premium on bonds payable Amortization of discount and premium Early extinguishment of debts |
Common stock Preferred stock Par value Additional paid-in capital Retained earnings Treasury stock (Cost method, par value method) Dividends (Cash dividend, Stock dividend) Stock split Initial Public Offering (IPO) |
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Advanced Accounting: This section provides study guides for students in the advanced accounting courses. Following topics are discussed in this section. |
Operating lease Capital lease |
Accounting for Pension and Post-Retirement Benefits Pension Other Post-Retirement Benefits |
Accounting for Deferred Income Taxes Deferred income tax debit Deferred income tax credit |
Accounting for Derivatives and Hedging Derivatives Hedging |
Consolidated Financial Statements |
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