MERLOT Materials

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Tax and Accounting Sites Directory is a comprehensive index of web-based tax and accounting resources. The directory is... see more

Materials on The Balanced Scorecard including summaries of The Balanced Scorecard, The Strategy Focused Organization and... see more

Provided free of charge and published monthly, the CPA Journal is the flagship publication of the New York CPA Society.... see more

Summary of The Tipping Point: How Little Things Can Make a Big Difference - Gladwells book related to behavior. Anyone... see more

Summary of the PLC concept and a number of related articles.

An account is simply a record of all changes to a specific asset, liability, or equity item. T-accounts format account... see more

This is a free online textbook developed totally on a Wiki. As such it is always under development. It gives students a... see more

The accounting cycle is the step-by-step process of recording and classifying business transactions to prepare financial... see more

This channel contains video on various accounting topics for the basics fo accounting as well as more advaced topics in... see more

An asset is defined as a resource that is owned or controlled by a company that can be used to provide a future economic... see more

This site is an online, alphabetical glossary of auditing terms. The definitions are provided by Accounting Institute... see more

The AuditNet Audit Library, is the most comprehensive list of electronic resources available for auditors, accountants... see more

Are you confused by all of the talk about blockchain lately? Perhaps you're curious about how cryptocurrency and... see more

This site provides links to a variety of sites that concern Accounting Fraud, Forensic Accounting, Securities Fraud, and... see more

A Business event, also called a business transaction, is an exchange of value between two different groups. The exchange... see more

This tutorial from Inc.com offers some articles regarding cash management. Topics include handling crises and forecasting... see more

The chart of accounts is a list of every account in the general ledger of an accounting system and is used to record... see more

Credit vs Debit - What's the Difference? The double entry accounting system is based on the concept of debits and... see more

From the University of Iowa Henry B. Tippie College of Business, these writing tutorials are a gift to those who struggle... see more

Depreciation is the periodic, systematic expiration of the cost of a company's fixed assets (except for land). Learn more... see more

The expanded accounting equation stems from the basic accounting equation and expands the equity section into: owner's... see more

Expenses are the costs incurred to generate revenues. A firm records an expense when it disburses cash or promises to... see more

Financial accounting is a subsection of the general field of accounting that focuses on gathering and compiling data in... see more

An accounting journal, also called the book of first entry or general journal, is a record of business transactions and... see more