Course Modules: Intro to Accounting

Landing Page

Landing Page Landing Page

Page

Welcome to Our Class! Welcome to Our Class! 1

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Discussion Topic

Introduce Yourself Introduce Yourself 5 2

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Attachment

Fraud Presentation Guidelines Summer 2024.docx Fraud Presentation Guidelines Summer 2024.docx 4

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Quiz

Final Assessment - Accounting Final Assessment - Accounting 20 5

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Attachment

Trial Balance Accounting UT.JPG Trial Balance Accounting UT.JPG 6

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Chapter 1

Chapter 1 Chapter 1

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Why It Matters Why It Matters 1

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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 2

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1.2 Identify Users of Accounting Information and How They Apply Information 1.2 Identify Users of Accounting Information and How They Apply Information 3

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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 4

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1.4 Explain Why Accounting Is Important to Business Stakeholders 1.4 Explain Why Accounting Is Important to Business Stakeholders 5

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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 6

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Key Terms Key Terms 7

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Summary Summary 8

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Multiple Choice Multiple Choice 9

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Questions Questions 10

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Attachment

Chapter 1 Powerpoint Chapter 1 Powerpoint 11

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Attachment

Chapter 1 Solutions Chapter 1 Solutions 12

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Chapter 2

Chapter 2 Chapter 2

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Why It Matters Why It Matters 1

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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 2

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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 3

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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 4

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Key Terms Key Terms 5

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Summary Summary 6

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Multiple Choice Multiple Choice 7

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Questions Questions 8

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Exercise Set A Exercise Set A 9

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Exercise Set B Exercise Set B 10

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Problem Set A Problem Set A 11

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Problem Set B Problem Set B 12

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Thought Provokers Thought Provokers 13

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Attachment

Chapter 2 Powerpoint Chapter 2 Powerpoint 14

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Chapter 2 Solutions Chapter 2 Solutions 15

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Chapter 3

Chapter 3 Chapter 3

External Url

Why It Matters Why It Matters 1

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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 2

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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 3

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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 4

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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 5

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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 6

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3.6 Prepare a Trial Balance 3.6 Prepare a Trial Balance 7

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Key Terms Key Terms 8

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Summary Summary 9

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Multiple Choice Multiple Choice 10

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Questions Questions 11

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Exercise Set A Exercise Set A 12

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Exercise Set B Exercise Set B 13

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Problem Set A Problem Set A 14

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Problem Set B Problem Set B 15

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Thought Provokers Thought Provokers 16

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Chapter 3 Powerpoint Chapter 3 Powerpoint 17

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Chapter 3 Solutions Chapter 3 Solutions 18

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Chapter 4

Chapter 4 Chapter 4

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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External Url

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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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4

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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 5

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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 6

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External Url

4.5 Prepare Financial Statements Using the Adjusted Trial Balance 4.5 Prepare Financial Statements Using the Adjusted Trial Balance 7

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Key Terms Key Terms 8

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Summary Summary 9

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Multiple Choice Multiple Choice 10

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External Url

Questions Questions 11

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Exercise Set A Exercise Set A 12

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Exercise Set B Exercise Set B 13

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Problem Set A Problem Set A 14

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Problem Set B Problem Set B 15

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Thought Provokers Thought Provokers 16

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Attachment

OSX_FinancialAccounting_Ch04_PPT.pptx OSX_FinancialAccounting_Ch04_PPT.pptx 17

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Chapter 5

Chapter 5 Chapter 5

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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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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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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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Key Terms Key Terms 6

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Summary Summary 7

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Multiple Choice Multiple Choice 8

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Questions Questions 9

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Exercise Set A Exercise Set A 10

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Exercise Set B Exercise Set B 11

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Problem Set A Problem Set A 12

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Problem Set B Problem Set B 13

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Thought Provokers Thought Provokers 14

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Attachment

OSX_FinancialAccounting_Ch05_PPT.pptx OSX_FinancialAccounting_Ch05_PPT.pptx 15

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Chapter 6

Chapter 6 Chapter 6

External Url

Why It Matters Why It Matters 1

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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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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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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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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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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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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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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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Key Terms Key Terms 9

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Summary Summary 10

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Multiple Choice Multiple Choice 11

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External Url

Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Attachment

OSX_FinancialAccounting_Ch06_PPT.pptx OSX_FinancialAccounting_Ch06_PPT.pptx 18

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Chapter 7

Chapter 7 Chapter 7

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Why It Matters Why It Matters 1

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7.1 Define and Describe the Components of an Accounting Information System 7.1 Define and Describe the Components of an Accounting Information System 2

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7.2 Describe and Explain the Purpose of Special Journals and Their Importance to Stakeholders 7.2 Describe and Explain the Purpose of Special Journals and Their Importance to Stakeholders 3

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7.3 Analyze and Journalize Transactions Using Special Journals 7.3 Analyze and Journalize Transactions Using Special Journals 4

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7.4 Prepare a Subsidiary Ledger 7.4 Prepare a Subsidiary Ledger 5

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7.5 Describe Career Paths Open to Individuals with a Joint Education in Accounting and Information Systems 7.5 Describe Career Paths Open to Individuals with a Joint Education in Accounting and Information Systems 6

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Key Terms Key Terms 7

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Summary Summary 8

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Multiple Choice Multiple Choice 9

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External Url

Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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Thought Provokers Thought Provokers 15

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Attachment

OSX_FinancialAccounting_Ch07_PPT.pptx OSX_FinancialAccounting_Ch07_PPT.pptx 16

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Chapter 8

Chapter 8 Chapter 8

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Multiple Choice Multiple Choice 1

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8.1 Analyze Fraud in the Accounting Workplace 8.1 Analyze Fraud in the Accounting Workplace 2

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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 3

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8.3 Describe Internal Controls within an Organization 8.3 Describe Internal Controls within an Organization 4

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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 5

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8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 6

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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 7

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8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 8

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Key Terms Key Terms 9

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Summary Summary 10

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Multiple Choice Multiple Choice 11

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Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Attachment

OSX_FinancialAccounting_Ch08_PPT.pptx OSX_FinancialAccounting_Ch08_PPT.pptx 18

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Chapter 9

Chapter 9 Chapter 9

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Why It Matters Why It Matters 1

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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 2

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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 3

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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 4

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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 5

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9.5 Apply Revenue Recognition Principles to Long-Term Projects 9.5 Apply Revenue Recognition Principles to Long-Term Projects 6

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9.6 Explain How Notes Receivable and Accounts Receivable Differ 9.6 Explain How Notes Receivable and Accounts Receivable Differ 7

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9.7 Appendix: Comprehensive Example of Bad Debt Estimation 9.7 Appendix: Comprehensive Example of Bad Debt Estimation 8

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Key Terms Key Terms 9

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Summary Summary 10

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Multiple Choice Multiple Choice 11

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Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Attachment

OSX_FinancialAccounting_Ch09_PPT.pptx OSX_FinancialAccounting_Ch09_PPT.pptx 18

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Chapter 10

Chapter 10 Chapter 10

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Why It Matters Why It Matters 1

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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 2

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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 3

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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 4

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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 5

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10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 6

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Key Terms Key Terms 7

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Summary Summary 8

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Multiple Choice Multiple Choice 9

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Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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Thought Provokers Thought Provokers 15

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Attachment

OSX_FinancialAccounting_Ch10_PPT.pptx OSX_FinancialAccounting_Ch10_PPT.pptx 16

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Chapter 11

Chapter 11 Chapter 11

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Why It Matters Why It Matters 1

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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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Key Terms Key Terms 7

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Summary Summary 8

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Multiple Choice Multiple Choice 9

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Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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Thought Provokers Thought Provokers 15

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Attachment

OSX_FinancialAccounting_Ch11_PPT.pptx OSX_FinancialAccounting_Ch11_PPT.pptx 16

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Chapter 12

Chapter 12 Chapter 12

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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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Summary Summary 8

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Multiple Choice Multiple Choice 9

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Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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Thought Provokers Thought Provokers 15

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Attachment

OSX_FinancialAccounting_Ch12_PPT.pptx OSX_FinancialAccounting_Ch12_PPT.pptx 16

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Chapter 13

Chapter 13 Chapter 13

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Why It Matters Why It Matters 1

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

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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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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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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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Key Terms Key Terms 6

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Summary Summary 7

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Multiple Choice Multiple Choice 8

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Questions Questions 9

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Exercise Set A Exercise Set A 10

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Exercise Set B Exercise Set B 11

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Problem Set A Problem Set A 12

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Problem Set B Problem Set B 13

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Thought Provokers Thought Provokers 14

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Attachment

OSX_FinancialAccounting_Ch13_PPT.pptx OSX_FinancialAccounting_Ch13_PPT.pptx 15

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Chapter 14

Chapter 14 Chapter 14

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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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Summary Summary 8

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Multiple Choice Multiple Choice 9

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Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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External Url

Problem Set A Problem Set A 13

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External Url

Problem Set B Problem Set B 14

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External Url

Thought Provokers Thought Provokers 15

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Attachment

OSX_FinancialAccounting_Ch14_PPT.pptx OSX_FinancialAccounting_Ch14_PPT.pptx 16

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Chapter 15

Chapter 15 Chapter 15

External Url

Why It Matters Why It Matters 1

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15.1 Describe the Advantages and Disadvantages of Organizing as a Partnership 15.1 Describe the Advantages and Disadvantages of Organizing as a Partnership 2

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External Url

15.2 Describe How a Partnership Is Created, Including the Associated Journal Entries 15.2 Describe How a Partnership Is Created, Including the Associated Journal Entries 3

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External Url

15.3 Compute and Allocate Partners’ Share of Income and Loss 15.3 Compute and Allocate Partners’ Share of Income and Loss 4

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External Url

15.4 Prepare Journal Entries to Record the Admission and Withdrawal of a Partner 15.4 Prepare Journal Entries to Record the Admission and Withdrawal of a Partner 5

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15.5 Discuss and Record Entries for the Dissolution of a Partnership 15.5 Discuss and Record Entries for the Dissolution of a Partnership 6

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External Url

Key Terms Key Terms 7

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External Url

Summary Summary 8

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External Url

Questions Questions 9

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External Url

Exercise Set A Exercise Set A 10

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Exercise Set B Exercise Set B 11

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External Url

Problem Set A Problem Set A 12

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External Url

Problem Set B Problem Set B 13

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External Url

Thought Provokers Thought Provokers 14

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Attachment

OSX_FinancialAccounting_Ch15_PPT.pptx OSX_FinancialAccounting_Ch15_PPT.pptx 15

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Chapter 16

Chapter 16 Chapter 16

External Url

Why It Matters Why It Matters 1

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External Url

16.1 Explain the Purpose of the Statement of Cash Flows 16.1 Explain the Purpose of the Statement of Cash Flows 2

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16.2 Differentiate between Operating, Investing, and Financing Activities 16.2 Differentiate between Operating, Investing, and Financing Activities 3

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External Url

16.3 Prepare the Statement of Cash Flows Using the Indirect Method 16.3 Prepare the Statement of Cash Flows Using the Indirect Method 4

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External Url

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 5

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External Url

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 6

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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 7

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External Url

Key Terms Key Terms 8

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External Url

Summary Summary 9

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External Url

Multiple Choice Multiple Choice 10

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External Url

Questions Questions 11

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External Url

Exercise Set A Exercise Set A 12

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External Url

Exercise Set B Exercise Set B 13

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External Url

Problem Set A Problem Set A 14

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External Url

Problem Set B Problem Set B 15

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External Url

Thought Provokers Thought Provokers 16

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Attachment

OSX_FinancialAccounting_Ch16_PPT.pptx OSX_FinancialAccounting_Ch16_PPT.pptx 17

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Getting Started (SAMPLE)

Getting Started (SAMPLE) Getting Started (SAMPLE)

Context Module Sub Header

Welcome 1

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Page

Being Successful in this Course Being Successful in this Course 3

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Discussion Topic

Introduce Yourself Introduce Yourself 5 5

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Context Module Sub Header

Textbook 6

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Page

Textbook Information & Additional Resources Textbook Information & Additional Resources 7

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Context Module Sub Header

Student Support & Resources 8

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Page

Getting Started with Canvas Getting Started with Canvas 9

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Page

Canvas Quick Links Canvas Quick Links 10

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Page

Student Support Services Student Support Services 11

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Page

Online Learning Resources Online Learning Resources 12

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Page

Tech Services & Computer Resources Tech Services & Computer Resources 13

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Course Modules