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Material Detail

Introduction to Accounting

Introduction to Accounting

In this first of eight free online accounting lessons accounting information and double-entry bookkeeping are defined. The differences between financial and managerial accounting is addressed. The four basic financial statements (income statement, statement of cash flows, statement of changes in owners' equity and balance sheet)are introduced and the major financial statement components are explained. Additional concepts covered include permanent (real) and temporary (nominal) accounts and four types of accounting transactions. Two exercises with solutions are also available.
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Material Type:
Presentation
Date Added to MERLOT:
February 6, 2008
Date Modified in MERLOT:
December 2, 2019
Author:
 
Submitter:
Susan Moncada
Primary Audience:
High School, College Lower Division
Technical Format:
Website
Mobile Compatibility:
Not specified at this time
Language:
English
Cost Involved:
No
Source Code Available:
Unknown
Accessibility Information Available:
Unknown
Creative Commons:
No

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