MERLOT Materials

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One of several tutorials included in the free internet library. this one deals with financial accounting. It includes... see more

A subsidiary ledger, or subledger, breaks out a single general ledger account into subgroups that share common... see more

The Cash Payments Journal is a special journal designed to record a single type of frequently occurring transaction -- in... see more

The Purchases Journal is a special journal designed to record a single type of frequently occurring transaction -- in... see more

The Cash Receipts Journal is a special journal designed to record a single type of frequently occurring transaction -- in... see more

The Sales Journal is a special journal designed to record a single type of frequently occurring transaction -- in this... see more

An extensive and free site covering the first college level accounting class. it is free. There are other materials which... see more

In lesson 8 from Simple Studies, the following accounting concepts are presented: tangible vs. intangible assets,... see more

In lesson seven of eight from Simple Studies, the following concepts are taught: inventory cost flow methods (FIFO, LIFO,... see more

Professionally developed, free career and job-related tutorials published on the Quintessential Careers Site. These are... see more

Create professional online surveys, evaluation forms, questionnaires to collect feedback, market research data, poll... see more

This interactive tutorial explains the current ratio by walking you through the steps, including where to find Current... see more

Learn about the structure and contents of a statement of retained earnings by examining one for the fictitious company... see more

Learn about the structure and contents of a single-step income statement by examining one for the fictitious company... see more

Learn about the structure and contents of a multi-step income statement by examining one for the fictitious company Bogus... see more

Learn about the structure and contents of a statement of cash flows by examining one for the fictitious company Bogus... see more

Learn about the structure and contents of a balance sheet by examining one for the fictitious company Bogus... see more

After entering your transactions, preparing a trial balance is the next step in the accounting cycle. Learn how to build... see more

The Accounting Cycle is a series of steps which are repeated every reporting period. The process starts with making... see more

The general ledger is where all accounting transactions are posted in a double entry system using debits (on the left)... see more

After preparing your adjusted trial balance, the next step in the accounting cycle is to prepare your financial... see more

The most critical concept for any accounting student to master is an understanding of debits and credits. Many textbooks... see more

The chart of accounts is a numerical listing of all identified accounts used by a company to record transactions. Learn... see more

Preparing a trial balance is a key step in the accounting cycle, but what do you do if your trial balance doesn't... see more