Users should consult the study table for a listing of the information contained in the slides to make sure all content is relevant to their needs. For example, the Dividends and Income Summary accounts are classified as temporary accounts closed to retained earnings, while not incorrect, it is a deviation from the pattern for most other accounts. Also, the account classification for equipment and land are not categorized as long-lived assets which would be consistent with the classified approach used for other accounts (i.e, current and intangible assets).
Capital and drawings accounts for sole proprietorships and partnerships are not included. As a result this series of slides is primarily relevant to the corporate focus.
The website does not provide an option for integration or summary of the content.