Financial Accounting Course Review

Accounting Journal Entry Examples

Accounting Equation - Review and Examples

Double Entry Recording of Accounting Transactions

Debit Accounts

Credit Accounts

Asset Accounts

Liability Accounts

Equity Accounts

Revenue Accounts

Expense Accounts

Accounting Cycle

Accrual Basis Accounting

Examples of Financial Statements

Intermediate Accounting Course Review

Generally Accepted Accounting Principles, GAAP

Notes Receivable, Imputation of Interest

Accounting for Inventories

Inventory Valuation Methods: FIFO, LIFO

Inventory Valuation: Lower of Cost or Market

Depreciation Methods: Straight line method, Double-declining balance method

Investments in Debt and Equity Securities

Investments: Equity Method

Derivatives and Hedging, Fair Value Hedge, Cash Flow Hedge, Foreign Currency Hedge

Property, Plant and Equipment

Capitalization of Interest Costs

Accounting for Leases: Operating Lease, Capital Lease

Impairment of Assets

Intangible Assets

Goodwill

Impairment of Goodwill

Contingent Liabilities

Accounting for Bonds Payable

Accounting for Pension and Other Postretirement Benefits

Treasury Stock

Dividend, Stock Dividend, Stock Split

Revenue Recognition, Multiple-Element Revenue Arrangements

Share-based Payment, Stock Compensation

Income Statement

Comprehensive Income

Earnings per Share: Basic EPS, Diluted EPS

Statement of Financial Position, Balance Sheet

Statement of Cash Flows: Operating Activities, Investing Activities, Financing Activities

Financial Statement Analysis, Financial Ratios

Securities and Exchange Commission (SEC) Forms

Present Value, Future Value

Advanced Accounting Course Review

Business Combination, Acquisition Method

Goodwill, Gain from Bargain Purchase

Impairment of Goodwill

Impairment of Assets, Impairment Loss

Consolidated Financial Statements, Consolidation

Noncontrolling Interests, formerly Minority Interests

Foreign Currency Transactions, Translation of Financial Statements

Fair Value Option

Fair Value Measurement

Derivatives and Hedging, Fair Value Hedge, Cash Flow Hedge, Foreign Currency Hedge

Investments in Debt and Equity Securities

Investments: Equity Method

Advanced Topics of Revenue Recognition, Multiple-Element Revenue Arrangements

Accounting for Pension and Other Postretirement Benefits

Share-based Payment, Stock Compensation

Other Comprehensive Income

Financial Statement Analysis, Financial Ratios

Generally Accepted Accounting Principles, GAAP

Review of Accounting Topics

Accounting Changes and Error Corrections, ASC 250 Accounting Equation Accounting Journal Entries Accounts Receivable Accrual Basis Accounting Accruals and Deferrals Adjusting Entries Assumptions of Financial Reporting Balance Sheet, ASC 210 Bank Reconciliation Capitalized Advertising Costs, ASC 340 Cash and Cash Equivalents Characteristics of Useful Information Classification of Assets Classification of Liabilities Classified Balance Sheet Classified Balance Sheet Practice Closing Journal Entries Codification of U.S. GAAP, ASC 105 Components of Stockholders' Equity Comprehensive Income, ASC 220 Cost Method Investments, ASC 325 Debits and Credits Earnings per Share, ASC 260 Elements of Balance Sheet Elements of Financial Statements Elements of Income Statement Equity Method, ASC 323 Extraordinary and Unusual Items, ASU 2015-01 Forms of Business Organizations Generally Accepted Accounting Principles (GAAP) Generally Accepted Accounting Principles, ASC 105 Goodwill and Other, ASC 350 Income Statement, ASC 225 Income Statement, Extraordinary and Unusual Items, ASC 225 Intangibles Other than Goodwill, ASC 350 Interim Reporting, ASC 270 Internal-Use Software, ASC 350 Inventory, ASC 330 Investments – Equity Method and Joint Ventures, ASC 323 Investments in Debt and Equity Securities Investments-Debt and Equity Securities, ASC 320 Liquidity and Solvency Ratios Multiple Step Income Statement Practice Net Income Nonoperating Income and Expenses Notes Receivable Offsetting, ASC 210 Operating Expenses Overview of Investments in Other Entities, ASC 320 Presentation of Financial Statements, ASC 205 Presentation of Financial Statements, Discontinued Operations, ASC 205 Profitability and Activity Ratios Property, Plant and Equipment, ASC 360 Real Estate Sales, ASC 360 Receivables Research and Development Costs Statement of Cash Flows, ASC 230 Steps of Accounting Cycle The Objective of Accounting Transfers of Securities: Between Categories, ASC 320 Types of Business Activities Types of Financial Statements Users of Accounting Information Website Development Costs, ASC 350

U.S. GAAP Codification of Accounting Standards

Accounting Standards Codification, ASC, Overview

ASC Codification 100: General Principles

ASC Codification 200: Presentation

ASC Codification 300: Assets

ASC Codification 400: Liabilities

ASC Codification 500: Equity

ASC Codification 600: Revenue

ASC Codification 700: Expenses

ASC Codification 800: Broad Transactions

ASC Codification 900: Industry

Codification Topics at the 100 Level

Topic 105: Generally Accepted Accounting Principles

Codification Topics at the 200 Level

Topic 205: Presentation of Financial Statements

Topic 210: Balance Sheet

Topic 215: Statement of Shareholder Equity

Topic 220: Comprehensive Income

Topic 225: Income Statement

Topic 230: Statement of Cash Flows

Topic 235: Notes to Financial Statements

Topic 250: Accounting Changes and Error Corrections

Topic 255: Changing Prices

Topic 260: Earnings per Share

Topic 270: Interim Reporting

Topic 272: Limited Liability Entities

Topic 274: Personal Financial Statements

Topic 275: Risks and Uncertainties

Topic 280: Segment Reporting

Codification Topics at the 300 Level

Topic 305: Cash and Cash Equivalents

Topic 310: Receivables

Topic 320: Investments-Debt and Equity Securities

Topic 320-10-35: Transfers of Securities: Between Categories

Topic 323: Investments-Equity Method and Joint Ventures

Topic 325: Investments-Other

Topic 330: Inventory

Topic 340: Other Assets and Deferred Costs

Topic 350: Intangibles-Goodwill and Other

Topic 360: Property, Plant, and Equipment

Codification Topics at the 400 Level

Topic 405: Liabilities

Topic 410: Asset Retirement and Environmental Obligations

Topic 420: Exit or Disposal Cost Obligations

Topic 430: Deferred Revenue

Topic 440: Commitments

Topic 450: Contingencies

Topic 460: Guarantees

Topic 470: Debt

Topic 480: Distinguishing Liabilities from Equity

U.S. GAAP by Codification Topic

105  GAAP Hierarchy   105  GAAP History   205  Presentation of Financial Statements   205-20 Discontinued Operations   210  Balance Sheet   210-20 Offsetting   220  Comprehensive Income   225  Income Statement   225-20 Extraordinary and Unusual Items   230  Statement of Cash Flows   250  Accounting Changes and Error Corrections   260  Earnings per Share   270  Interim Reporting    310  Impairment of a Loan  320  Investment Securities   320  Other-Than-Temporary Impairments, FSP FAS 115-2   320-10-05 Overview of Investments in Other Entities   320-10-35 Reclassification of Investments in Securities  323-10 Equity Method Investments  323-30 Investments in Partnerships and Joint Ventures   325-20 Cost Method Investments   330  Inventory  340-20 Capitalized Advertising Costs   350-20 Goodwill   350-30 Intangibles Other than Goodwill   350-40 Internal-Use Software   350-50 Website Development Costs   360  Property, Plant and Equipment  360-20 Real Estate Sales     410  Asset Retirement and Environmental Obligations   420  Exit or Disposal Cost Obligations   450  Contingencies   450-20 Loss Contingencies   450-30 Gain Contingencies  480  Redeemable Financial Instruments   505-20 Stock Dividends, Stock Splits   505-30 Treasury Stock   605  SEC Staff Accounting Bulletin, Topic 13   605-25 Revenue Recognition - Multiple Element Arrangements     715-30 Defined Benefit Plans - Pension  718  Share-Based Payment   730  Research and Development   730-20 Research and Development Arrangements   805  Business Combinations    810  Consolidation   810  Noncontrolling Interests   810  Consolidation of Variable Interest Entities, SFAS 167     815  Derivatives and Hedging Overview   820  Fair Value Measurements    820  Fair value when the markets are not active, FSP FAS 157-4  825  Fair Value Option   830  Foreign Currency Matters   830-20 Foreign Currency Transactions   830-30 Translation of Financial Statements   835  Interest   835-20 Capitalization of Interest   835-30 Imputation of Interest   840  Leases   840-20 Operating Leases   840-30 Capital Leases   840-40 Sale-Leaseback Transactions  845  Nonmonetary Transactions   855  Subsequent Events   860-20 Sale of Financial Assets, SFAS 166   860-50 Servicing Assets and Liabilities, SFAS 156   985-20 Costs of software to be sold

Accounting by Topic U.S. GAAP by Topic

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