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

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

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

This text undertakes to provide a first-year course in accounting, with accepted principles of accounting arranged in an... see more

Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting... 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

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

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

A general ledger, also called an accounting ledger, is a record or document that contains account summaries for accounts... see more

This is a free book offered by BookBoon. In the second text in the comprehensive Accounting Cycle series, readers... see more

This site contains clear explanations of various aspects of financial accounting. We have tried to explain each... see more

Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting... see more

Revenues are the assets earned by a company's operations and business activities. In other words, revenues include the... see more

This paper discusses pedagogy in accounting education. Well researched and written

A trial balance is a report that lists the ending balances of each account in the chart of accounts in balance sheet... see more

A contra account is an account with a balance opposite the normal accounts in its category. Contra accounts are usually... see more

Equity is defined as the owner's interest in the company assets. Upon liquidation after all the liabilities are paid off,... see more

Liabilities are defined as debts owed to other companies. In a sense, a liability is a creditor's claim on a company'... see more

This is a group of five exercises regarding variable and absorption costing. The solutions are also shown to help... see more