| "Positive Parenting Made Simple" |
| "The Beginning WithinPositive Parenting Made Simpleis a practical guide that includes everything you need to help your child be empowered to make the best choices now and in the future.Youll get access to:How the concern you have for your children can work for you - even if they rebel against your concerns currently (Lesson 1)How 10 minutes a week can automatically eliminate many unhealthy behaviors in your child (Lesson2)What mistakes you might not know youre making and how to fix them (Lesson3)Why the discipline youre using now isnt working (Lesson4)How the gift of responsibility will help them self-regulate (Lesson5)A structured, step-by-step action plan that will create tranquility and order in your home (Lesson6)"
Price: 49.99 |
| "Redux Saga (with React and Redux): Fast-track intro course" |
| "** Course Updates **Redux Saga Cheat Sheet - a new Redux Saga Cheat Sheet with example use cases has been included as part of the course so you know what keywords or saga effects to use, and when to use them.Error handling within redux sagas.Do you want to greatly improve your ability and increase your value as a React or front end web developer? Redux Saga is the perfect framework for this, and this fast-track redux saga course will help you achieve that!Please note: that while this course contains lectures on writing redux actions / reducers and React components, these lectures are there for the sole purpose of seeing the thought process behind implementing Redux Saga in a real-world app. The lectures that cover coding Redux actions / reducers and React components offer minimal guidance as it's assumed you already have basic knowledge of these frameworks. This is a course on Redux Saga and not on Redux or React.Redux saga is a library that aims to make application side effects, like data fetching / calling an API,easier to manage, more efficient to execute, and better at handling failures.Redux saga is an impressively clean way to separate logic to call API endpoints and update your redux state based on redux actions. The redux saga library's sagas are implemented asGenerator functionsthatyieldobjects to the redux-saga middleware. The yielded objects are a kind of instruction to be interpreted by the middleware. When a Promise is yielded to the middleware, the middleware will suspend the Saga until the Promise completes. Once the Promise is resolved, the middleware will resume the Saga, executing code until the next yield.The control that redux saga brings is way beyond any other libraries, such as redux thunk. You have full control of how redux sagas are called, when they're called, and the type of work they do, as well as how they influence the redux store.In this fast-track introductory course, you will learn:How redux saga fits in to a front end single page application, using React and Redux.What redux sagas are.How to query an API with redux saga - and deal with the response.How to set up a redux saga to listen for dispatched redux actions and the various ways to set up redux saga to listen for dispatched actions.Actually dispatch redux actions from a redux saga and update your reduxapplication state.Learn key redux saga concepts and patterns such astake, takeEvery, takeLatest,fork, put, callas well asblockingandnon-blocking calls.Learn some ES6 syntax and learn about Generator functions in Javascript.You might've usedredux-thunkbefore to handle your data fetching - after taking this course I'm confident you'll switch to using Redux Saga for your future projects!What other students are saying about this course: 5/5 - ""i found the course to be great.. I'm building an application at work which was using Redux-thunk and using what Tom has taught in the course I have remove Redux-Thunk in favour of Redux-Saga and clean up a lot of code. Another reason i like this course as it was only about Redux-Saga. I didn't have watch 5hrs of React & Redux just to get to the part about Redux-Sagas. It was only an afternoon watching and following along and now I feel that I understand Redux-Saga enough to actually use it in a application and know what I'm doing Thanks Tom"" - Stefen Hasselberg 5/5 - ""This course is exactly what I needed. I hadn't used redux saga before and recently inherited a project that uses it and found it difficult to understand what was going on. This course has helped me a lot in understanding the basics of redux saga - the lecture on javascript generators and the cheat sheet is super helpful - especially the examples in the cheat sheet of when to use certain effects. Overall a great introduction to redux saga. Thanks Tom!"" - Carol Emma 5/5 - ""So far, very clear and concise explanations with a nice initial overview of the redux-saga process. Look forward to the rest of this course."" - Douglas Hanson 5/5 - ""Great starting point for learning redux-saga from scratch. Haven't finished yet, but so far I'm convinced I'll be using saga for future projects. I'm now almost at the end of this abbreviated course, and I'd recommend for everyone who uses Redux by far. It's very well done."" - Steve Bailey"
Price: 19.99 |
| "Wordpress seo - Automatic Subdomains script" |
| "Subdomains The Simple Way To Boost Profits And Save Money .Why Subdomains Are So Important To Your Success Subdomains are a largely unused resource included with many web-hosting accounts that can be used both to boost your profits and save you money.Here in a nutshell is why using subdomains can be so beneficialConsider which of the following adverts will get more clicksThis benefit applies equally well to search engine listings and to paid adverts(such as Adwords).It means that you are more likely to get clicks and visitors even if your site is not the first one in the listings.Quick Tip: Using subdomains in this way works best with a short domain name the shorter the better. It doesnt matter if the term makes no sense (in fact itcan be beneficial). Consider buying a name like wfwh.com (just a random set of 4letters) - then create all your websites as subdomains of this term.As you can see, subdomains can increase click-through rates on adverts andsearch engine listings. They are also treated as separate domains by the searchengines bringing many benefits for SEO. This course include lots moredetailed information on subdomain benefits as well as many related issues.With our Instant Empire Builder wp script the ultimate easy way to build subdomains.With this simple script you can build dozens or even hundreds of subdomains with just a few mouse-clicks.Then it will convert all wordpress posts to subdomains automatically.This means that you can use subdomains to promote every single niche or keyword you want, with almost zero effort..."
Price: 199.99 |
| "The Complete Java Developer Course from Scratch" |
| "Quick OverviewThis course is uniquely run by a leading ICT institute,featuring:Best-in-class instructor using a learn-by-doing, fun, bite-sizeapproach to learning.Professional content in line with the Oracle Certified Java Associate examination syllabus.Beautifully crafted videosin studio quality and detailed courseware (Presentations&Code Examples).Real-world projects and challenges with answer video explanations and files.Personalised reviews throughe-mail support from your instructor.Access to a coach-supported forum.--The CourseA course that starts from absolute scratch, explains all the core concepts of programming, uses the popular and powerful Java language and the worlds best development tool (IntelliJ IDEA) to teach you.The InstructorAn Oracle CertifiedProfessional, with a passion for programming and technology with 15years of industry experience, including more than a decade oftraining experience to individuals and teams of all sizes - including Fortune 500 brands.Testimonials""Educator is very experienced, a great mentor, and a great character to spend time in a classroom with -always willing to help out outside of the lectures themselves. I learnt more than I expected to learn and I'm looking forward for my next course.System.out.println(""Thank you ICE Malta!"");""""This isn't my first time studying at ICE Malta and once again I really enjoyed thestudy experience. I was an absolute beginner and now I'm very confident in my newfound skills.""""What a super study experience! I completed the course pumped and enthusiastic to transform my career into a winner.""""Amazing job! The educator always explained concepts in a practical,fun, easy way -brilliant.""""This course was a game-changer, it opened so many doors of opportunity.""Course DescriptionThe course starts from scratch, but if you havent programmed in Java for a while, or would like to update your skills to Java SE 9, then this course has something for you too. During the course,we use IntelliJ IDEA as our development environment, however we also learn how to do away with an IDE and go behind the scenes to compile and run code manually. If you have previous experience using another IDE such as NetBeans, Eclipse or BlueJ -you are more than welcome to use any of those instead.This study experiencedoesnt just train you in Java - it gives you an education on the core concepts of programming and encourages you to develop your personal research and development skills to become a well rounded IT professional, regardless of technology used.The course consists of108 beautifully craftedlessons, each explaining a core programming concept and how this concept is implemented in Java. For each lesson, you get both atheoretical and practicalexplanation, and are provided with allslides and code examplesused. Furthermore, the course alsochallengesyou with interesting homework assignments as well as Test Your Mettlebonus sections, to encourage personal research skills and feature discovery.As an enrolled student, you will haveaccess to all course material, apersonal e-mail contact with your instructoras well as a discussion area. This means you will be able to carry out homework, Test Your Mettle challenges and even additional exercises, and have your questions answered directly by your instructor - too! Your success is our obsession.We hope to join you on your exciting learningjourney in the world of Java!#RaiseYourGame #MasterJava #EveryoneCanCode"
Price: 174.99 |
| "Programao em Python" |
| "O Curso de Introduo a Programao comPython,apresenta conceitos iniciais da linguagem,variveis, condicionais, loops,mdulos, listas, tuplas, dicionrios,introduo web e muito mais...Aprenda lgica da programao com uma das linguagens mais fantsticas e utilizada pelas maiores empresas do mundo!Ao trmino destecurso, vocestar capacitado para escrever pequenos programas em Python e prosseguir para o nvel mais avanado da linguagem.Bom aprendizado!"
Price: 19.99 |
| "Design Thinking - Creativity as a Method - Crash Course" |
| "Today innovation is everyone's business. Whether you are a manager in a global corporation, an entrepreneur starting up, in a government role, or a teacher in an elementary school, everyone is expected to get lean to do better with less. And that is why we all need design thinking. At every level in every kind of organization, design thinking provides the tools you need to become an innovative thinker and uncover creative opportunities that are there you're just not seeing them yet.Design Thinking - creativity as a method is a short introductory course. It gives you a quick overview of the main principles of the method. Design Thinking is an approach that combines different tools. The goal is to create innovations and support idea generation. It does not matter whether you want to ""reinvent"" things at work or in your private life. Design Thinking can help you structure problems and enjoy work. It helps you find solutions that nobody knows about yet. You can create real innovations and value for your customers. This short course is designed for you to take away concise and solid information in a short time frame. It allows capturing the essentials of Design Thinking in just a few hours. We will discuss the concept of innovation and different perspectives on the topic. From this, we will derive the goal of Design Thinking. We will also discuss key success factors and elements of the method. Then, we will also focus on the actual design-thinking process. In the end, you will see the best way to use Design Thinking in practice. This course is designed for both practitioners and students. It is suitable as an introduction to this exciting topic. Even if you are passionate about innovation and want to learn more, my course is perfect for you. You will have a comprehensive overview of the central contents of the method."
Price: 189.99 |
| "Entreprendre au Maroc" |
| "*************************************************************************************** CE COURS ET EN PERPETUELLE EVOLUTION, N'HESITEZ PAS A DEMANDER DES NOUVEAUTES **************************************************************************************Hello et bienvenue!Vous avez toujours eu envie de vous lancer dans l'aventure entrepreneuriale au Maroc? (Qulque soient vos motivations)C'est le moment ! En 3 heures de cours, dcouvrez la mthodologie, le vocabulaire, les outils pratiques et la culture startup ncessaire pour dmarrer votre futur projet. Le parcours est illustr d'exemples de startups que vous connaissez : Airbnb, Uber, Facebook, Youtube,.. Mais aussi de startup moins connues qui ont t crs au Maroc...Des exemples aussi tirs de mon exprience personnel en tant qu'entrepreneur au Maroc : Incubateur, Garage de mcanique, Centre de bien tre, conseil en strategie, CRM pour PME, MedTech, Formation, et GreenTech. Ou d'tudes et lectures en tant que doctorant en science de gestions.Une formation qui allie la fois thorie (de nombreuses notions abordes) et pratique (la dcouverte de nombreux outils), et un retour sur une exprience au Maroc. A vous de jouer, et surtout a vous de participer pour rendre ce cours interactifs. Amiti,Issam"
Price: 34.99 |
| "Curso MYSQL Developer Expert - Bsico ao Avanado" |
| "Torne-se um especialista em linguagem SQL usando um dos Banco de Dados do mais utilizados no Mundo o MySQL.""A linguagem SQL uma das habilidades requeridas em Business Intelligence e Data Science.""+ de 103 aulas+ de 16 Horas de aulas350 SCRIPTS desenvolvidosA grade do curso MYSQL Developer Expert, foi desenvolvida com objetivo de alavancar seu conhecimento do bsico ao avanado na linguagem SQL com MYSQL , no desenvolvimento de querys ad-hoc, views, procedures, functions, triggers e cursores, administrar e executar tarefas relacionadas a Banco de dados e executar projetos de DB.Sero aproximadamente 350 SCRIPTS que vamos desenvolver!!!!Com situao e exemplos muito orientados em situaes do cotidiano das empresas!!!Algumas delas:1) Instalao e Configurao do Banco de dados MySQL e Workbench.2) Criao de Bancos de Dados e tabelas. 3) Conhea os tipos de dados e aprenda a projetar e armazenar corretamente os dados nas tabelas.4) CRUD com os comandos para consulta, cadastro, alterao excluso de dados(Insert, Update, Delete, Select)5) Comandos avanados de Banco de Dados, tais como Joins, Subquery, Stored Procedure, Function e triggers.6) Aprenda a trabalhar com transaes.7) Realizar tarefas administrativas entre elas de backup e importao e exportao de dados,etc...Voc ira aprender a modelar, implementar e administrar bancos de dados usando uma das ferramentas mais solicitadas do mercado. Domine a linguagem SQL e um dos principais SGBDs: O MYSQL.A linguagem SQL amplamente utilizada em diversos tipos de aplicaes que utilizem bancos de dados relacionais. Voc sabia?O MYSQL segundo Banco de dados mais utilizado no mundo!!! (Segundo informaes do Site DB-Engines).6 das 7 Banco de dados mais utilizados no mundo so relacionais e usam a Linguagem SQL. (Segundo informaes do Site DB-Engines).A profisso de DA(Administrador/Analista de dados) e DBA(Administrador de Banco de dados) ,entre outras profisses relacionadas, so algumas das mais bem renumeradas na mercado de trabalho.Este profissional tem papel estratgico numa organizao. Sua funo manipular sistemas tecnolgicos que permitam organizar, estruturar e distribuir as informaes de uma empresa.E para proporcionar este conhecimento , desenvolvemos um curso com uma grade muito ampla para sua capacitao profissional!Dividimos este curso em mdulos, com mais de 16 Horas de curso, e mais de 350 SCRIPTS que vamos desenvolver ao longo das aulas!!!Estes exemplos serviro como uma tima biblioteca de consultas para seus trabalho e projetos futuros como profissional de Banco de dados!No decorrer das aulas aprenderemos como criar bancos de dados, tabelas, e efetuar consultas variadas, a fim de obter os dados desejados, a criar views,funes, procedures, triggers utilizando a extenso da Linguagem SQL.Os mdulos esto divididos da seguinte forma:Conceitos;Linguagem SQL do Bsico ao Avanado;Administrao de Banco de Dados;ProjetoApresentamos uma breve Sntese dos temas abordados por Modulo.Introduo:Linguagem SQL;Posicionamento no mercado;Storage Engine;Conceitos:Banco de dados relacional;Modelo entidade Relacionamento;Cardinalidade;SGDB;ACID;CRUDLinguagem SQL:Tipos de Campos;Operadores de comparao;Operadores aritimticos;Operadores de Filtros;Operadores de Lgicos;Definies da Linguagem SQL;DML-Manipulao de dados;DDL-Definies de banco de dados;DCL-Contole de dados;TCL-Controle de transaes;UNION;SubqueryJoinsFunes de Agregao;Funes Lgicas;Funes Matemticas;Funes de Limite;Funes de Converses;Funes de Cadeia de caracteres;Funes de Data/hora;Funes de Criptografia;Expresso CASE;FULL Text Search;VIEWS;Tabelas temporrias;Extenso SQLProcedures;Cursores;TriggersFunctionsAdministrao de Banco de dados:Modos de Manuteno;Backup;Restore;Import e export;Analise de crescimento;Estrutura de arquivos;Variveis de sistema;Engenharia reversa.Dicas de Performance;Gerenciamento de UsuriosCheckList DBA.Projeto Final:MINI E-commerce;D o primeiro passo para se tornar um Profissional de Banco de dados!!!Acesso vitalcio! Matricule-se!!Te aguardo nas aulas!!!Grande Abrao!"
Price: 249.99 |
| "Curso Oracle Developer SQL e PL/SQL." |
| "A grade do curso Oracle Developer SQL e PL/SQL, foi desenvolvida com objetivo de alavancar seu conhecimento do bsico ao avanado na linguagem SQL E PL/SQL, no desenvolvimento de querys ad-hoc, select,update,delete,insert,views, procedures, functions, triggers e cursores e packages , administrar e executar tarefas relacionadas a Banco de dados e executar projetos de DB.""A linguagem SQL uma das habilidades requeridas em Business Intelligence e Data Science.""Com exemplos orientados a situaes do cotidiano das empresas!!!Sero aproximadamente 250 SCRIPTS que vamos desenvolver!!!!Algumas Atividades:1) Instalao e Configurao do Oracle Xe e SQL Developer2) Criao de tablespaces e tabelas. 3) Conhea os tipos de dados e aprenda a projetar e armazenar corretamente os dados nas tabelas.4) CRUD com os comandos para consulta, cadastro, alterao excluso de dados(Insert, Update, Delete, Select)5) Comandos avanados de Banco de Dados, tais como Joins, Subquery, Stored Procedure, Function,triggers e packages.6) Aprenda a trabalhar com transaes e desenolver o projeto de Banco de dados.Voc ira aprender a modelar, implementar e administrar bancos de dados usando uma das ferramentas mais solicitadas do mercado. Domine a linguagem SQL e PL/SQL com um dos principais SGBDs: O ORACLE DATABASE.A linguagem SQL amplamente utilizada em diversos tipos de aplicaes que utilizem bancos de dados relacionais. Voc sabia?O ORACLE primeiro Banco de dados mais utilizado no mundo!!! (Segundo informaes do Site DB-Engines).6 das 7 Banco de dados mais utilizados no mundo so relacionais e usam a Linguagem SQL. (Segundo informaes do Site DB-Engines).A profisso de DA(Administrador/Analista de dados) e DBA(Administrador de Banco de dados) ,entre outras profisses relacionadas, so algumas das mais bem renumeradas na mercado de trabalho.Este profissional tem papel estratgico numa organizao. Sua funo manipular sistemas tecnolgicos que permitam organizar, estruturar e distribuir as informaes de uma empresa.E para proporcionar este conhecimento , desenvolvemos um curso com uma grade muito ampla para sua capacitao profissional!Dividimos este curso em mdulos, com mais de 17 Horas de curso, e mais de 250 SCRIPTS que vamos desenvolver ao longo das aulas!!!Estes exemplos serviro como uma tima biblioteca de consultas para seus trabalho e projetos futuros como profissional de Banco de dados!No decorrer das aulas aprenderemos como criar bancos de dados, tabelas, e efetuar consultas variadas, a fim de obter os dados desejados, a criar views,funes, procedures, triggers utilizando a Linguagem SQL e PL/SQL.Os mdulos esto divididos da seguinte forma:Conceitos;Linguagem SQL e PL/SQL do Bsico ao Avanado;Projeto (Mini ERP Multi-empresas)Apresentamos uma breve Sntese dos temas abordados por Modulo.Introduo:Linguagem SQL;Posicionamento no mercado;Instalao ORACLE XE;instalao SQL DEVELOPER;Definio da Linguagem SQL e PL/SQLConceitos:Banco de dados relacional;Modelo entidade Relacionamento;Cardinalidade;SGDB;ACID;CRUDLinguagem SQL:Tipos de Campos;Operadores de comparao;Operadores aritimticos;Operadores de Filtros;Operadores de Lgicos;Definies da Linguagem SQL;DML-Manipulao de dados;DDL-Definies de banco de dados;DCL-Contole de dados;TCL-Controle de transaes;UNION;SubqueryJoinsFunes de Agregao;Funes Lgicas;Funes Matemticas;Funes de Limite;Funes de Converses;Funes de Cadeia de caracteres;Funes de Data/hora;Funes de Criptografia;Expresso CASE;VIEWS;Tabelas temporrias;Linguagem PL-SQL:Blocos annimos;Declarao de variaveis;Atributos TYPE E ROWTYPE;Tipos de registros;Identificadores;Estrutura IF-THENEstrutura IF-THEN-ELSE;Estrutura IF-THEN-ELSIF;GOTO;LOOP (FOR,WHILE);EXCESSES;Procedures;Cursores;TriggersFunctionsPackagesProjeto: CONSOLIDANDO O CONHECIMENTO MINI ERP MULT EMPRESAS;CRIAR TABELASPOPULARPROCEDURESTRIGGERSFUNO;VIEWS;D o primeiro passo para se tornar um Profissional de Banco de dados!!!Acesso vitalcio! Matricule-se!!Te aguardo nas aulas!!!Grande Abrao!"
Price: 249.99 |
| "Conceitos e Modelagem de Banco de Dados Relacional." |
| "Transformar dados em informaes uma competncia tcnica e uma habilidade muito valorizada e requisitada nos dias de hoje , e todo projeto envolvendo armazenamento de dados comea com a Modelagemde banco de dados. Este curso tem como objetivo capacita-lo na em modelagem de dados, com nfase nas etapas analise dos requisitos, modelo conceitual, modelo logico e fsico, fornecendo conhecimento nas tcnicas, analises e processos necessrios conforme detalhamento abaixo 1.Introduo a Banco de dados Viso Geral Banco de dados Conceitos relacionais Vantagens de uso de um banco de dados Banco de dados relacional. Tcnicas de Analise de dadosO que anlise de dadosPara que serve a anlise de dados? Como estruturar o banco de dados. Compartilhamento e integrao de dados. Normalizao Normalizao de dados Sistema normalizados MER 2. Relacionamento Modelo entidade Relacionamento Cardinalidade Relacionamento Autorrelacionamento 3. Caso de uso Apresentao do problema Analise de requisitos Modelo conceitual Modelos Logico Modelo Fsico OBS: ser disponibilizado cdigo SQL do modelo Fisico do projeto,este no um curso de Linguagem SQL."
Price: 219.99 |
| "Formao SQL Server 2017 Desenvolvedor Expert SQL e T-SQL" |
| """A linguagem SQL uma das habilidades requeridas em Business Intelligence e Data Science.""A grade curso do banco de dados, foi desenvolvida com objetivo alavancar seu conhecimento do bsico ao avanado na linguagem SQL, no desenvolvimento de querys ad-hoc, views, procedures, functions, triggers e cursores, e executar projetos de DB, tornando-o um professional capacitado nesta rea.Com exemplos orientados em situaes do dia a dia das empresas!** Exerccios Extras para desenvolver analise exploratria da base de dados.Voc sabia?O conhecimento na linguagem SQL Base para reas como Business Intellingence e Data Science. 98 das Fortune 100, usam Banco de Dados SQLSERVER.(Segundo informao Microsoft).5 das 6 Banco de dados mais utilizados no mundo so relacionais e usam a Linguagem SQL. (Segundo informaes do Site DB-Engines).Neste curso sero aproximadamente 300 SCRIPTS que vamos desenvolver!!!!Voc ira aprender a criar e consultar, extrair informaes usando uma das ferramentas mais solicitadas do mercado. Domine a linguagem SQL e um dos principais SGBDs: O SQL Server.A linguagem SQL amplamente utilizada em diversos tipos de aplicaes que utilizem bancos de dados relacionais. A profisso de DA(Administrador/Analista de dados) e DBA(Administrador de Banco de dados) ,entre outras profisses relacionadas, so algumas das mais bem renumeradas na mercado de trabalho.Este profissional tem papel estratgico numa organizao. Sua funo manipular sistemas tecnolgicos que permitam organizar, estruturar e distribuir as informaes de uma empresa.E para proporcionar este conhecimento , desenvolvemos um curso com uma grade muito completa para sua capacitao profissional desenvolvedorl!Dividimos este curso em mdulos, com mais de 21 Horas de curso, e mais de 300 SCRIPTS que vamos desenvolver ao longo das aulas!!!Estes exemplos serviro como uma tima biblioteca de consultas para seus trabalho e projetos futuros como profissional de Banco de dados!No decorrer das aulas aprenderemos como criar bancos de dados, tabelas, e efetuar consultas variadas, a fim de obter os dados desejados, a criar views,funes, procedures, triggers utilizando a extenso da Linguagem SQL.Os mdulos esto divididos da seguinte forma:Conceitos;Linguagem SQL do Bsico ao Avanado;Projetos.Apresentamos uma breve Sntese dos temas abordados por Modulo.Conceitos:Banco de dados relacional;Modelo entidade Relacionamento;Cardinalidade;ACID;CRUDLinguagem SQL:Histrico;SQLSERVER;Player de SGDB;Tipos de Campos;Operadores de comparao;Operadores aritimticos;Operadores de Filtros;Definies da Linguagem SQL;DML-Manipulao de dadosDDL-Definies de banco de dadosDCL-Contole de dadosTCL-Controle de transaes.SubqueryJoinsFunes de Agregao;Funes de Classificao;Funes Lgicas;Funes Matemticas;Funes de Limite;Funes de Converses;Funes de Cadeia de caracteres;Funes de Data/hora;Expresso CASE;Expresso NULLIF;VIEWS;Tabelas temporrias;Dados em Massa com BULK;Extenso SQL (estruturas condicionais e repetio)Try..CatchCursores;Procedures;TriggersFunctionsMERGELINKED SERVEROpenqueryOpenrowsetProjeto:MINI ERP Multi empresasDiagrama1. Criando o DATABASE 2. CARGA MANUAL 3. PEDIDOS DE VENDAS 4. ORDENS DE PRODUO 5. PEDIDOS DE COMPRAS 6. MOVIMENTAO DE ESTOQUE 7. PROCESSO DE NOTAS FISCAIS (E/S) 8. INTEGRACAO DE NOTAS COM ESTOQUE 9. INTEGRAO DE NOTAS COM FINANCEIRO. 10. APONTAMENTO DE PRODUO 11. FOLHA DE PAGAMENTO 12. GATILHOS PARA CONTROLAR PROCESSOS 13. VIEWS PARA GERAR AS INFORMAESAgora com voc!!!!D o primeiro passo para se tornar um Profissional de Banco de dados!!!Acesso vitalcio! Matricule-se!!Te aguardo nas aulas!!!Grande Abrao!"
Price: 249.99 |
| "Learn Arabic LanguageFor Beginner & Intermediate speakers" |
| "** This course is UPDATED everyday... As I add so many conversations, words (You sent to me),phrases, situations from street (LIVE)and NEW departments.** I will choose many of you to VISIT Egypt NOT only on person as many of you want to visit Egypt.**This is a Life course which continue with you for months,I'll add new departments ,conversations,meetings,...etc.**I'll start with you from Zero until you speak Standard Arabic and also Egyptian Accent.**This will be the longest and funniest course for teaching Arabic Language.This is your chance to learn Arabic from a native speaker .You will learn how to write and speak Arabic.Take this course and visit Egypt for 3 days for FREE, then you will take a round all over Egypt and speak with people at streets.Arabic is not a difficult language ..it's so simple so enjoy learning with me .we will make webinars or free chats for you to helpcommunicate with native speakers.I hope that you like Arabic .."
Price: 109.99 |
| "Financial Accounting & ExcelComprehensive Accounting Course" |
| "If we are a business owner or accounting professional who would like to get a better understanding of what our accounting software is doingOrAn accounting student or student in general that would like to get a better understanding of what our accounting textbook is doingThis course is a course for us.Business owners, accounting professionals, and accounting students often have the same problem with accounting. . .that we are focused on one small component of the accounting process and not able to make all the necessary connections to other components of the accounting process to fully benefit from an understanding of how the business runs.Business owners focus on cash flow and revenue, accounting professionals focus on their component of the accounting department and enter data into the accounting software, and accounting students focus on the topic they are currently working on.Accounting professional often focus on one component of the accounting cycle like accounts receivable, accounts payable, or payroll often not having much time to consider the relationship with other areas of the accounting cycle.Accounting software helps simplify the data entry process, but the simplification also restricts us from seeing how the data is being processed into the end product, into financial statements and reports.Students are focused on one component of the accounting cycle at a time following an accounting textbook that is putting the pieces of the accounting puzzle together one step at a time.As students zoom their focus into the current topic, they often lose sight of it fits into the larger objective and this loss of sight causes students to question the relevance of what they are losing. Students questioning the relevance of what they are learning causes students to lose interest. A loss of student interest causes students grades to fall.Part of the reason accounting textbooks have a difficult time incorporating the current topic into the big picture is that a textbook is restricted by what can fit on a page and the problems a textbook provides are restricted by what a student can accomplish with paper and pencil.The use of instructional video providing a step by step process along with Excel that allows students to sum up large columns of numbers in a short time provides the tools to create a comprehensive problem that will demonstrate current topics in the context of the entire accounting process.Why Take This Course?We will learn the accounting cycle in a comprehensive way and learn the fundamental of Excel.Learning the accounting process without Excel or Excel without accounting is a waste of time and not an efficient way to learn either topic.Like assets being equivalent to liabilities and equity, accounting is equivalent to Excel in many ways and therefore learning Excel will accelerate our learning of accounting and make what we learn more applicable.Accounting is also the perfect tool to learn Excel. This course will not provide a broad overview of everything Excel can do because that is not a way to learn. Courses attempting to demonstrate all the functions Excel fail to create value for learners because learners will not retain what they learn without a foundation of core concepts and a reason for learning each new function.This course will cover the fundamentals of Excel, those components used 99% of the time, and the components needed as a foundation for learning more about Excel.The core components of Excel we will learn include adding, subtracting, and summing up columns of numbers.We will learn the core concept of Excel through demonstration, repetition, and application to practical problems.What Will Be Included in This Course?We will complete a comprehensive problem using both instructional video and application.Although the course offers much more than just instructional video, it does include over 20 hours of instructional video.We also include an Excel worksheet with just about every presentation allowing us to both see the completed answer and work through the problems step by step along with the video.Each Excel workbook includes at least two tabs. One tab will have the answer so that we can see how the completed worksheet is constructed and the second tab will provide us the opportunity to enter the data along with the instructional video.Who Will We Be Learning From?We will be learning from somebody who has practical accounting experience as a practicing CPA, teaching experience, curriculum design experience.Credentials include:We are learning from someone who has both instruction and curriculum development experience needed to construct comprehensive courses of a technical nature in a way that meets students needs and expectations.What Will We Learn?We will learn how to complete the components of the accounting cycle and the fundamental of Excel including addition, subtraction, and the sum function.Below is a short list of what is included in the accounting cycle and what we will cover in the course:Journalizing journal entriesPosting to the general ledgerCreate a trial balanceAdjusting entriesBank reconciliationsFinancial statement generationClosing entriesReversing entriesHow Will We Be Taught?We will learn through viewing and then doing.We will demonstrate each component of the problem in small digestible parts using both a completed Excel worksheet and instructional video.We will provide an Excel worksheet that can be filled in along with the instructional video or after watching the instructional video.Please join us in learning Accounting, Excel, debits, and credits.It will be GreatCourse Content Includes:Start a New Business Section of Accounting & Excel Course05 Set up New Company Worksheet10 Set Up Inventory Items15 Set Up Customer Balances20 Set Up Vendors Beginning Balances25 Enter Opening Account BalancesAccounting Concepts Section of Accounting & Excel Course135 Cash Method vs Accrual Method132 Balance Sheet & Income Statement Relationship155 Financial Transaction Rules160 Financial Transaction Thought ProcessEnter Data for First Month Section of Accounting & Excel Course05 Owner Deposit & Loan Deposit10 Purchase Furniture & Record Investment20 Part 1 Invoice Transaction20 Part Two Create on Invoice Transaction25 Receive Payment Part 125 Receive Payment Part 225 Receive Payment Part 330 Cash Sales Transaction Part 130 Cash Sales Part 235 Deposit Part 135 Deposit Part 240 Part 1 Inventory Payment40 Part 2 Inventory Payment45 Invoice for Preordered Item Part 1.45 Invoice for Pre-ordered Item Part 250 Receive Payment & Make Deposit55 Part 1 Write Check55 Part 2 Write Check Part 260 Pay Bills65 Customer Jobs70 Payroll75 Job Sales Receipt80 Financial Statements & Reports90 Closing Process January92 Worksheet Month TwoEnter Data for Second Month Section of Accounting & Excel Course05 Make Loan Payments10 Short Term Investment20 Receive Inventory With Bill20 Receive Inventory With Bill Part 225 Sales Receipt & Deposit25 Part 2 Sales Receipt & Deposit30 Advanced Payment From Customer35 Apply Credit to Invoice40 Record Sales on Account45 Advance Customer Payment50 Bills Track & Pay55 Customer Payment on Account60 Pay Sales Tax65 Pay Payroll Tax70 Enter Bills & Pay Bills75 Service Item & Invoices77 Purchase Equipment with Debt80 Payroll90 Rental Income95 Financial StatementsBank Reconciliations Section of Accounting & Excel Course10 Bank Reconciliation January12 Bank Reconciliation Adjusting Entries January15 Bank Reconciliation February20 Bank Reconciliation Feb. Adjusting EntriesAdjusting Entries & Financial Statement Section of Accounting & Excel Course10 Loan Payable Adjusting Entry Part 115 Loan Payable Adjusting Entry Part 220 Accrued Interest Adjusting Entry25 Invoice Adjusting Entry40 Prepaid Insurance Adjusting Journal Entry45 Depreciation Adjusting Entry50 Unearned Revenue Adjusting Entry60 Financial Statements65 Closing Process February300 Accrued Interest Reversing Entry350 Accounts Receivable Reversing Entry550 Unearned Revenue Reversing Entry"
Price: 99.99 |
| "QuickBooks Desktop vs. Excel" |
| "Would we like to run ourbusinessbetter using accounting software? Would we like to better understand accounting concepts, how they apply to accounting software, and work accountingproblems MUCH faster?Would welike toadvance our careerby increase our skills with businesssoftware?This comprehensive QuickBooks & Excel course can help to achieve these goalsWhy choose this course?Current video content means all QuickBooks lectures are done recently as of this post rather than adding a few new videos to content from prior years.This course also includes:QuickBooks backup files allowing us to jump forward in the course or to rework sections.PDF instruction files to support the entering of QuickBooks data and allowing us to do work offlineExcel worksheet that are formatted so that we can consentrate on the accounting relationships and on using the fundamentals of Excel.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a:CPA Certified Public AccountantCGMA Chartered Global Management AccountantMaster of Science in TaxationCPS Certifies Post-Secondary InstructorCurriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with client of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also help in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.How will we be Taught?We will learn by doing, by providing a presentation, and providing the tools to work through the processes presented. Learning QuickBooks and Excel is something best learned by doing, by applying skills to the QuickBooks application.A partial list of topics covered is below. The number series may change, however. Start a New Company FileStart a New Company File Section OverviewQuickBooks 6.05 Set Up New Company & PreferencesExcel 6.05 Set up New Company WorksheetQuickBooks 6.10 Setting Up ItemsExcel 6.10 Set Up Inventory ItemsQuickBooks 6.15 Customer SetupExcel 6.15 Set Up Customer BalancesQuickBooks 6.20 Set up Vendors and Beginning BalancesExcel 6.20 Set Up Vendors Beginning BalancesQuickBooks 6.25 Set up new account & Enter Opening BalancesExcel 6.25 Enter Opening Account BalancesQuickBooks 6.30 Adjust New Account BalancesQuickBooks 6.35 Payroll Set UpQuickBooks 6.40 New Employee SetupQuickBooks 6.45 Export Transaction List By DateAccounting MethodsAccounting Concepts Section OverviewAccounting Method OverviewCash Method Vs Accrual MethodRevenue Recognition PrincipleFinancial Transaction RulesEnter Data for the First Month of OperationsEnter Data for the First Month of Operations Section OverviewQuickBooks 7.05 Record Deposit from Owner & LoanExcel 7.05 Owner Deposit & Loan DepositQuickBooks 7.10 Record Transactions In Register Investment & FurnitureExcel 7.10 Purchase Furniture & Record InvestmentQuickBooks 7.17 Purchase OrderQuickBooks 7.20 Create an InvoiceExcel 7.20 Part 1 Invoice TransactionExcel 7.20 Part Two Create on Invoice TransactionQuickBooks 7.25 Record Receipt of PaymentExcel 7.25 Receive Payment Part 1Excel 7.25 Receive Payment Part 2Excel 7.25 Receive Payment Part 3QuickBooks 7.30 Sales Receipts Cash Sales TransactionExcel 7.30 Cash Sales Transaction Part 1Excel 7.30 Part 2 Cash Sales ServiceQuickBooks 7.35 DepositExcel 7.35 Deposit Part 1Excel 7.35 Deposit Part 2QuickBooks 7.40 Write Check for Inventory from Purchase OrderExcel 7.40 Part 1 Inventory PaymentExcel 7.40 Part 2 Inventory PaymentQuickBooks 7.45 Invoice for Pre-Order Inventory P.O.Excel 7.45 Invoice for Preordered Item Part 1Excel 7.45 Invoice for Preordered Item Part 2QuickBooks 7.50 Receive Payment & Make DepositExcel 7.50 Receive Payment & Make DepositQuickBooks 7.55 Write Check for ExpensesExcel 7.55 Part 1 Write CheckExcel 7.55 Part 2 Write Check Part 2QuickBooks 7.60 Pay BillsExcel 7.60 Pay BillsQuickBooks 7.65 Set Up Customer JobsExcel 7.65 Customer JobsQuickBooks 7.70 Payroll Process CheckExcel 7.70 PayrollQuickBooks 7.75 Job Sales ReceiptExcel 7.75 Job Sales ReceiptQuickBooks 7.80 Review Reports & Export to ExcelExcel 7.80 Financial Statements & ReportsExcel 7.90 Closing Process JanuaryExcel 7.92 Worksheet Month TwoEnter Data for the Second Month of OperationEnter Data for the Second Month of Operation Section OverviewQuickBooks 8.05 Loan Payments, Interest, PrincipleExcel 8.05 Make Loan PaymentsQuickBooks 8.10 Deposit Investment & InterestExcel 8.10 Short Term InvestmentQuickBooks 8.15 Purchase Order New Item & CustomerQuickBooks 8.20 Receive Inventory with BillExcel 8.20 Receive Inventory With Bill Part 2QuickBooks 8.25 Sales Receipt & DepositExcel 8.25 Sales Receipt & DepositExcel 8.25 Part 2 Sales Receipt & DepositQuickBooks 8.30 Advanced Payment From CustomerExcel 8.30 Advanced Payment From CustomerQuickBooks 8.35 Apply Credit to InvoiceExcel 8.35 Apply Credit to InvoiceQuickBooks 8.40 Record Sale on AccountExcel 8.40 Record Sales on AccountQuickBooks 8.45 Advance Customer PaymentExcel 8.45 Advance Customer PaymentQuickBooks 8.50 Bills Track & PayExcel 8.50 Bills Track & PayQuickBooks 8.55 Customer Payment on Account & DepositExcel 8.55 Customer Payment on AccountQuickBooks 8.60 Pay Sales TaxExcel 8.60 Pay Sales TaxQuickBooks 8.65 Pay Payroll TaxesExcel 8.65 Pay Payroll TaxQuickBooks 8.70 Enter Bills & Pay BillsExcel 8.70 Enter Bills & Pay BillsQuickBooks 8.75 Enter Service Item & InvoicesExcel 8.75 Service Item & InvoicesQuickBooks 8.77 Purchase Equipment with DebtExcel 8.77 Purchase Equipment with DebtQuickBooks 8.80 Enter PayrollExcel 8.80 PayrollQuickBooks 8.90 Rental Income, New Account, New ItemExcel 8.90 Rental IncomeQuickBooks 8.95 Comparative Balance Sheet & Income StatementExcel 8.95 Financial StatementsBank ReconciliationsBank Reconciliations Section OverviewQuickBooks 9.10 Bank Reconciliation First Bank ReconciliationExcel 9.10 Bank Reconciliation JanuaryExcel 9.12 Bank Reconciliation Adjusting Entries JanuaryQuickBooks 9.15 Bank Reconciliation Second Bank ReconciliationExcel 9.15 Bank Reconciliation FebruaryExcel 9.20 Bank Reconciliation Feb. Adjusting EntriesAdjusting Entries and Reversing EntriesAdjusting Entries, Financial Statements, Closing Entries, and Reversing EntriesQuickBooks 10.10 Short term loan Adjusting EntryExcel 10.10 Loan Payable Adjusting Entry Part 1QuickBooks 10.15 Short term portion of loan Adjusting EntryExcel 10.15 Loan Payable Adjusting Entry Part 2QuickBooks 10.20 Accrued Interest Adjusting entryExcel 10.20 Accrued Interest Adjusting EntryQuickBooks 10.25 Invoice Adjusting EntryExcel 10.25 Invoice Adjusting EntryQuickBooks 10.40 Prepaid Insurance Adjusting EntryExcel 10.40 Prepaid Insurance Adjusting Journal EntryQuickBooks 10.45 Depreciation Adjusting Journal EntryExcel 10.45 Depreciation Adjusting EntryQuickBooks 10.50 Unearned Revenue Adjusting EntryExcel 10.50 Unearned Revenue Adjusting EntryQuickBooks 10.30 Reversing Entry Accrued InterestExcel 10.300 Accrued Interest Reversing EntryQuickBooks 10.35 Reversing Entry Accounts ReceivableExcel 10.350 Accounts Receivable Reversing EntryQuickBooks 10.55 Reverse Unearned Revenue Adjusting EntryExcel 10.550 Unearned Revenue Reversing EntryQuickBooks 10.60 Journal Report & Financial StatementsExcel 10.60 Financial StatementsExcel 10.60 Financial StatementsPlease Join Use for QuickBooks Desktop 2018 vs. Excel Course. It will be Great"
Price: 154.99 |
| "QuickBooks Online 2020, 2019 & 2018 Start to Finish" |
| "QuickBooks Online 2020 updates are being prepared. The current course community will have access to the updates as we create them.We will update this course each year at no additional cost, so the course community has access to the latest look and feel of QuickBooks Online and can also look back to see the changes that have been made.We have received a lot of positive feedback and suggestions for improvements that we will put into place as we update.We greatly appreciate the feedback and support we have received with this course and we look forward to continually improving it with your help.The new material will provide learners with the most current look and format of QuickBooks Online. We have listened to, and are grateful for, many reviews over the year and will implement many changes as we update the course including shortening unnecessary introductions, adding more ways for learners to work in a hands-on approach, and adding new content related to specific industries and circumstances including a cash basis business.-----------------------------------------------------------------------------------------------------------------------------If we would like to:Learn QuickBooks Online accounting software to help run our business orUnderstand QuickBooks Online accounting software to advance our career orUse QuickBooks Online accounting software to better understand how accounting concepts apply to a real-world application by using this real-world softwareThis course is a course for us. This is a comprehensive QuickBooks Online course.If you are a student at an accredited academic institution, you may be eligible for a free trial version of QuickBooks from Intuit, which is a great tool allowing you to maximize the use of this course.To locate this option, try an internet search for QuickBooks Free for Students. Remember that we are looking for results from Intuit, the owner of QuickBooks.How will we be Taught?We will learn by doing, by providing a presentation, and providing the tools to work through the processes presented. Learning QuickBooks is something best learned by doing, by applying skills to the QuickBooks application."
Price: 199.99 |
| "QuickBooks Online 2020 Vs. QuickBooks Desktop 2020" |
| "We are in the process of updating this course for 2020. The current community will have access to the updates. Would we like to run our business better using accounting software?Would we to choose between an online accounting software and a desktop accounting software?Would we like to advance our career by increasing our skills with business software?This comprehensive QuickBook course can help to achieve these goals. Why choose this course?Current video content means all QuickBooks lectures are done recently as of this post rather than adding a few new videos to content from prior years.This course also includes:QuickBooks backup files allowing us to jump forward in the course or to rework sections.PDF instruction files to support the entering of QuickBooks data and allowing us to do work offline.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a:CPA Certified Public AccountantCGMA Chartered Global Management AccountantMaster of Science in TaxationCPS Certifies Post-Secondary InstructorCurriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with client of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also help in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.How will we be Taught?We will learn by doing, by providing a presentation, and providing the tools to work through the processes presented. Learning QuickBooks is something best learned by doing, by applying skills to the QuickBooks application.In addition to presentation video we will include PDF files to allow the completion of part of the work offline with no internet access.We also provide backup files so that we can jump to later points in the course or rework components of the course while having the data set exactly as it is shown in the presentation.A partial list of topics covered is below. The number series may change, however.Getting Started Getting SetupDesktop Download and InstallDesktop Download Backup FileQuickBooks Backup FileDesktop Restore Backup FilesOnline Set UpNavigating Through QuickBooksDesktop 1.10 Restore Backup FileDesktop 1.15 Home Page Vendors SectionOnline 1.15 Vendor SectionDesktop 1.20 Home Page Customer SectionOnline 1.20 Customers SectionDesktop 1.25 Home Page Banking SectionDesktop 1.27 Home Page Company SectionOnline 1.25 Other SectionDesktop 1.28 Home Page Employees SectionOnline 1.28 Employee SectionDesktop 1.35 FormsOnline 1.35 FormsDesktop 1.37 ListsOnline 1.35 ListsDesktop 1.40 Help OptionsOnline 1.40 Help OptionsDesktop 1.45 Print & Export ReportsOnline 1.45 Pint & Export ReportsDesktop 1.50 Backup DataOnline 1.50 Backup FilesDouble entry accounting systemAccounting ObjectivesAccounting EquationBalance Sheet and Balance Sheet OptionsDesktop- 2.10 Balance SheetOnline 2.10 Balance SheetDesktop 2.15 Balance Sheet Display OptionsOnline 2.15 Balance Sheet General OptionsDesktop 2.20 Remove Date Time From ReportsDesktop 2.25 Balance Sheet Fonts & NumbersOnline 2.20 Balance Sheet Remove Date TimeDesktop 2.30 Balance Sheet Header & FooterOnline 2.30 Balance Sheet Header & FooterDesktop 2.35 Comparative Balance SheetOnline 2.30 Comparative Balance SheetDesktop 2.40 Summary Balance SheetOnline 2.40 Summary Balance SheetDesktop 2.45 Memorize Report GroupDesktop 2.50 Memorize ReportOnline 2.50 Memorize ReportIncome Statement & Statement of EquityIncome StatementStatement of Owners EquityBalance Sheet & Income Statement RelationshipProfit & Loss / Income StatementDesktop 3.10 Profit and LossOnline 3.10 Profit & LossDesktop 3.15 Income Statement CustomOnline 3.15 Income Statement CustomDesktop 3.20 Comparative Profit & LossOnline 3.20 Comparative Profit & LossDesktop 3.25 Vertical Analysis Profit & LossOnline 3.25 Vertical Analysis Profit & LossDesktop 3.30 Percentage of Expense Profit & LossOnline 3.30 Percent of Expense Profit & LossOther Reports & GraphsDesktop 4.10 Sales GraphDesktop 4.15 Income & Expense GraphDesktop 4.20 Sales by Customer ReportOnline 4.20 Sales by Customer ReportDesktop 4.25 Sales by Item ReportOnline 4.25 Sales by Item Summary ReportDesktop 4.30 Accounts Receivable Aging ReportOnline 4.30 AR Aging SummaryDesktop 4.35 Accounts Payable Aging ReportOnline 4.35 Accounts Payable Aging ReportDesktop 4.40 Accounts Payable GraphDesktop 4.50 Accounts Receivable GraphDesktop 4.60 Export Balance Sheet to ExcelStart a New Company FileStart a New Business Section OverviewDesktop 6.05 Set Up New Company & PreferencesOnline 6.05 Set Up New Company & PreferencesDesktop 6.10 Setting Up ItemsOnline 6.10 Part 1 Item Service Set UpOnline 6.10 Part 2 Items Inventory Set UpDesktop 6.15 Customer SetupOnline 6.15 Customer Balance SetupDesktop 6.20 Set up Vendors and Beginning BalancesOnline 6.20 Vendor New Vendor & Opening BalanceDesktop 6.25 Set up new account & Enter Opening BalancesOnline 6.25 Set up New Accounts & Export Trial Balance to ExcelDesktop 6.30 Adjust New Account BalancesOnline 6.50 Adjusted Beginning Account BalancesDesktop 6.35 Payroll Set UpOnline 6.35 Payroll OptionsDesktop 6.40 New Employee SetupOnline 6.40 Set Up New EmployeesDesktop 6.45 Export Transaction List By DateOnline 6.45 Transaction List by DateAccounting ConceptsAccounting Concepts Section OverviewCash Method Vs Accrual MethodRevenue Recognition PrincipleFinancial Transaction RulesEnter Data for the First Month of OperationsEnter Data for The Second Month of Operations Section OverviewDesktop 7.05 Record Deposit from Owner & LoanOnline 7.05 Record Owner & Loan DepositDesktop 7.10 Record Transactions In Register Investment & FurnitureOnline 7.10 Part 1 Record Purchase FurnitureOnline 7.10 Part 2 Record Short-Term InvestmentOnline 7.16 Sales Tax uDesktop 7.17 Purchase OrderOnline 7.17 Part 1 Purchase OrderOnline 7.17 Part 2 Purchase Order Add Inventory ItemDesktop 7.20 Create an InvoiceOnline 7.20 Part 1 Create Invoice with InventoryOnline 7.20 Part 2 Invoice with InventoryOnline 7.23 Undeposited Funds Set UpDesktop 7.25 Record Receipt of PaymentOnline 7.25 Part 1 Receive Payment fOnline 7.25 Part 2 Receive PaymentDesktop 7.30 Sales Receipts Cash Sales TransactionOnline 7.30 Part 1 Sales Receipt fOnline 7.30 Part 2 Sales ReceiptOnline 7.32 Sales Receipt & Payment CorrectDesktop 7.35 DepositOnline 7.35 Deposit RecordOnline 7.37 Expense Billable Setting Turn OnDesktop 7.40 Write Check for Inventory from Purchase OrderOnline 7.40 Inventory Payment Tied to Purchase Order fOnline 7.40 Part 2 Inventory Payment Tied to Purchase order fOnline 7.42 Correct Check Add Billable CustomerDesktop 7.45 Invoice for Pre-Order Inventory P.O.Online 7.45 Part 1 Invoice Created by Billable ExpenseOnline 7.45 Part 2 Invoice Populated By Billable ExpenseDesktop 7.50 Receive Payment & Make DepositOnline 7.50 Receive Payment & Make DepositDesktop 7.55 Write Check for ExpensesOnline 7.55 Write Checks for ExpensesDesktop 7.60 Pay BillsOnline 7.60 Pay BillsDesktop 7.65 Set Up Customer JobsOnline 7.65 Customer Jobs or Sub CustomersDesktop 7.70 Payroll Process Check7.70 Pay EmployeesDesktop 7.75 Job Sales ReceiptOnline 7.75 Job or Sub-Customer Sales ReceiptDesktop 7.80 Review Reports & Export to ExcelOnline 7.80 Generate Report & Export to ExcelOnline 7.45 Part 1 Invoice Created by Billable ExpenseEnter Data for the Second Month of OperationEnter Data for The First Month of Operations Section OverviewDesktop 8.05 Loan Payments, Interest, PrincipleOnline 8.05 Make Loan PaymentsDesktop 8.10 Deposit Investment & InterestOnline 8.10 Short Term Investment DepositDesktop 8.15 Purchase Order New Item & CustomerOnline 8.15 Purchase Order New ItemDesktop 8.20 Receive Inventory with BillOnline 8.20 Receive Inventory With BillDesktop 8.25 Sales Receipt & DepositOnline 8.25 Sales Receipt & DepositDesktop 8.30 Advanced Payment From CustomerOnline 8.30 Advanced Payment From CustomerDesktop 8.35 Apply Credit to InvoiceOnline 8.35 Apply Credit to InvoiceDesktop 8.40 Record Sale on AccountOnline 8.40 Record Sale on AccountDesktop 8.45 Advance Customer PaymentOnline 8.45 Advance Customer PaymentDesktop 8.50 Bills Track & PayOnline 8.45 Bills Track & PayDesktop 8.55 Customer Payment on Account & DepositOnline 8.55 Customer Payment On Account & DepositDesktop 8.60 Pay Sales TaxOnline 8.60 Sale Tax PaymentDesktop 8.65 Pay Payroll TaxesOnline 8.65 Payroll Tax PaymentsDesktop 8.70 Enter Bills & Pay BillsOnline 8.70 Enter Bills & Pay BillsDesktop 8.75 Enter Service Item & InvoicesOnline 8.75 Enter Service Items & InvoiceDesktop 8.77 Purchase Equipment with DebtOnline 8.77 Purchase Equipment with DebtDesktop 8.80 Enter PayrollOnline 8.80 PayrollDesktop 8.90 Rental Income, New Account, New ItemOnline 8.90 Rental Income RecordedDesktop 8.95 Comparative Balance Sheet & Income StatementOnline 8.95 Comparative Financial Statements FebBank ReconciliationsBank Reconciliation Section OverviewDesktop 9.10 Bank Reconciliation First Bank ReconciliationOnline 9.10 Bank Reconciliation First MonthDesktop 9.15 Bank Reconciliation Second Bank ReconciliationOnline 9.15 Bank Reconciliation Second MonthAdjusting Entries and Reversing EntriesAdjusting Entries, Financial Statements, Closing Entries, & Reversing EntriesDesktop 10.10 Short term loan Adjusting EntryOnline 10.10 Loan Payable Adjusting Entry #2 Short Term PortionDesktop 10.15 Short term portion of loan Adjusting EntryOnline 10.15 Short Term Loan Payable Adjusting EntryDesktop 10.20 Accrued Interest Adjusting entryOnline 10.20 Accrued Interest Adjusting EntryDesktop 10.25 Invoice Adjusting EntryOnline 10.25 Invoice AR Adjusting EntryDesktop 10.30 Reversing Entry Accrued InterestOnline 10.30 Accrued Interest Reversing EntryDesktop 10.35 Reversing Entry Accounts ReceivableOnline 10.35 Accounts Receivable Reversing EntryDesktop 10.40 Prepaid Insurance Adjusting EntryOnline 10.40 Prepaid Insurance Adjusting EntryDesktop 10.45 Depreciation Adjusting Journal EntryOnline 10.45 Depreciation Adjusting EntryDesktop 10.50 Unearned Revenue Adjusting EntryOnline 10.45 Unearned Revenue Adjusting EntryDesktop 10.55 Reverse Unearned Revenue Adjusting EntryOnline 10.55 Unearned Revenue Reversing EntryDesktop 10.60 Journal Report & Financial StatementsOnline 10.55 Journal Report & Financial StatementsBudgetingDesktop 11.10 Budgeted Profit and LossOnline 11.10 Budgeted Profit & LossDesktop 11.15 Budgeted Balance SheetPlease Join Use for QuickBooks Desktop 2018 vs. Excel Course. It will be Great "
Price: 199.99 |
| "QuickBooks Online vs. Excel" |
| "Would we like to run ourbusinessbetter using accounting software?Would we like to better understand accounting concepts, how they apply to accounting software, and work accountingproblems MUCH faster?Would welike toadvance our careerby increase our skills with businesssoftware?This comprehensive QuickBooks Online & Excel course can help to achieve these goalsWhy choose this course?Current video content means all QuickBooks lectures are done recently as of this post rather than adding a few new videos to content from prior years.This course also includes:Excel worksheet that are formatted so that we can consentrate on the accounting relationships and on using the fundamentals of Excel.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a:CPA Certified Public AccountantCGMA Chartered Global Management AccountantMaster of Science in TaxationCPS Certifies Post-Secondary InstructorCurriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with client of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also help in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.How will we be Taught?We will learn by doing, by providing a presentation, and providing the tools to work through the processes presented. Learning QuickBooks and Excel is something best learned by doing, by applying skills to the QuickBooks application.A partial list of topics covered is below.Start a New Company FileAccounting MethodsEnter Data for the First Month of OperationsEnter Data for the Second Month of OperationBank ReconciliationsAdjusting Entries and Reversing EntriesPlease Join Use for QuickBooks Desktop 2018 vs. Excel Course. It will be Great"
Price: 199.99 |
| "QuickBooks Online vs. QuickBooks Desktop vs. Excel" |
| "Would we like to run ourbusinessbetter using accounting software?Would we like to better understand accounting concepts, how they apply to accounting software, and work accountingproblems MUCH faster?Would welike toadvance our careerby increase our skills with businesssoftware?This comprehensive QuickBooks Online, QuickBooks Desktop & Excel course can help to achieve these goalsWhy choose this course?Current video content means all QuickBooks lectures are done recently as of this post rather than adding a few new videos to content from prior years.This course also includes:Excel worksheet that are formatted so that we can concentrate on the accounting relationships and on using the fundamentals of Excel.PDFfiles providing a reference to material as well as the ability to work part of the problem without internet connectionQuickBooks backup files allowing us to jump to future parts of the course of go back to prior components.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a:CPA Certified Public AccountantCGMA Chartered Global Management AccountantMaster of Science in TaxationCPS Certifies Post-Secondary InstructorCurriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with client of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also help in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.How will we be Taught?We will learn by doing, by providing a presentation, and providing the tools to work through the processes presented. Learning QuickBooks and Excel is something best learned by doing, by applying skills to the QuickBooks application.A partial list of topics covered is below.Start a New Company FileAccounting MethodsEnter Data for the First Month of OperationsEnter Data for the Second Month of OperationBank ReconciliationsAdjusting Entries and Reversing EntriesPlease Join Use for QuickBooks Desktop 2018 vs. Excel Course. It will be Great"
Price: 199.99 |
| "QuickBooks Desktop Bank Reconciliation" |
| "If we are a business owner who would like more assurance about our books, a business professional who would like to advance our careerby learning the importance of bank reconciliations, or an accounting student who would like to see the critical internal control of bank reconciliations applies to real work software, this QuickBookscourseis a course for us.Why choose this course?The bank reconciliation process is the second biggest internal control for most companies and one both large and small companies can, andshould, implement. Reconciling the bank account provided a MUCH larger scene of assurance that our financial data and the financial reports are complete and correct.We will demonstrate the bank reconciliation process for two months in QuickBooks. The first month of operations is often the most difficult to enter because we mustdeal with the begging balance. The second month and thereafter is generally much easier to reconcile using QuickBooks software but something that takes some time to fully understand conceptional.We will be provided with backup files so that we can have the exact data set in our QuicKBooks system as is being demonstrated.We will also be provided with PDFfiles that can be downloaded and used as a reference and or to work part of the problem without internet connection.We will also run the bank reconciliation process using Excel worksheets, which will provide a more conceptual view of how the process works and how the bank reconciliation report is generated from the process.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together a curriculum.You will be learning from somebody who is a:CPA Certified Public AccountantCGMA Chartered Global Management AccountantMaster of Science in TaxationCPS Certifies Post-Secondary InstructorCurriculum Development ExpoAs a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also helped in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.How will we be Taught?Through viewing and then doing.We will be provided video presentations of the process and given backup files to allow us to work the same set of data.We will also be provided PDF files that can be used as a reference and or to work part of the problem without internet connection.We will also be provided with Excel document to work conceptual components of the course along with instructional videos."
Price: 24.99 |
| "QuickBooks Online Bank Reconciliation" |
| "If we are a business owner who would like more assurance about our books, a business professional who would like to advance our careerby learning the importance of bank reconciliations, or an accounting student who would like to see the critical internal control of bank reconciliations applies to real work software, this QuickBookscourseis a course for us.Why choose this course?The bank reconciliation process is the second biggest internal control for most companies and one both large and small companies can, andshould, implement. Reconciling the bank account provided a MUCH larger scene of assurance that our financial data and the financial reports are complete and correct.We will demonstrate the bank reconciliation process for two months in QuickBooks. The first month of operations is often the most difficult to enter because we mustdeal with the begging balance. The second month and thereafter is generally much easier to reconcile using QuickBooks software but something that takes some time to fully understand conceptional.We will also run the bank reconciliation process using Excel worksheets, which will provide a more conceptual view of how the process works and how the bank reconciliation report is generated from the process.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together a curriculum.You will be learning from somebody who is a:CPA Certified Public AccountantCGMA Chartered Global Management AccountantMaster of Science in TaxationCPS Certifies Post-Secondary InstructorCurriculum Development ExpoAs a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also helped in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.How will we be Taught?Through viewing and then doing. We will demonstrate the reconciliation process in the software in such a way that it can be applied to practice. Because QuickBooks Online does not allow for static backup files at this time we cannot provide the exact data to follow along with, but we will include Excel worksheets that can be used to follow the same process.By seeing the process performed in QuickBooks and Excel and working the process in an Excel worksheet we will understand both the procedure and the reasoning for the procedure."
Price: 24.99 |
| "Financial Accounting-Adjusting Entries & Financial Statement" |
| "Adjusting entries, posting adjusting entries to a worksheet,financial statement creation from an adjusted trial balance, and reversingentries will be covered in this course.The adjusting entry process is a fundamental bookkeeping andaccounting process but is often the accounting process most misunderstood. Because of the name of accounting adjusting entry process we areled to believe that we are adjusting errors made by the accounting department.In other words, we may get the idea that the adjusting process would not beneeded if the accounting department did their work perfectly through theperiod. This assumption of the adjusting process fixing errors is not theprimary purpose for the adjusting process. The adjusting process is a necessary part of the accountingcycle and one that is built into the accounting system. In other words, we planfor the adjusting process, and part of the plan is to enter normal accountingtransactions in such a way that we will most easily be able to make adjustmentsat the end of the time period. The adjusting process helps significantly with the understandingof accrual concepts because the adjusting process focuses on timingdifferences, on when revenue and expense should be recognized. We enter adjusting entries as of the end of the period.Adjusting entries will have a balance sheet component and an income statementcomponent. Once the adjusting entries are complete, we can use the adjustedtrial balance to create the financial statements, the balance sheet, the incomestatement, and the statement of equity. Who will we be learning from?In addition to instructional video, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion Questions The PDF files allow us to download reference information we can use offline and as a guide to help us work through the material. Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships. Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions. Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions. Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints. Who will we be learning from? You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum. You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development Export As a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels. As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications. The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro. Topics include the adjusting process, posting the adjusting entries to a worksheet, creation of the financial statements, and reversing entries. The adjusting process takes place after normal business transaction have been entered. Adjusting entries help us better understand the accrual process because they deal with timing differences. We will use a worksheet to record the adjusting process and discuss the components of the worksheet. Once we have completed the adjusting process we will have an adjusted trial balance representing account balances that are as accurate as possible according to accrual accounting. We will then use the adjusted trial balance to create the financial statements, converting the debit and credit format of the adjusted trial balance to the plus and minus format of the financial statements. Please join us for Financial Accounting, Adjusting Entries & Financial Statements. It will be great."
Price: 199.99 |
| "Financial Accounting Closing Process" |
| "The financial accounting closing process is the final step inthe accounting cycle. We will learn why the closing process in needed and beable to perform the closing process multiple ways. In addition to instructionalvideo, this course will include downloadable DownloadablePDF Files ExcelPractice Files MultipleChoice Practice Questions ShortCalculation Practice Questions DiscussionQuestionsThe PDF files allow us todownload reference information we can use offline and as a guide to help uswork through the material.Excel practice files will bepreformatted so that we can focus on the adjusting process and learning some ofthe basics of Excel, like addition, subtraction, and cell relationships.Multiple choice example questionhelps us improve our test-taking skills by reducing the information into thesize and format of multiple choice questions and discussing how to approachthese questions.Short calculation questions helpus reduce problems that have some calculation down to a short format that couldbe used in multiple choice questions.Discussion Question will providean opportunity to discuss these topics with the instructor and other students,a process many students find very helpful because it allows us to see the topicfrom different viewpoints.Who will we be learning from?You will be learning fromsomebody who has technical experience in accounting concepts and in accountingsoftware like QuickBooks, as well as experience teaching and putting togethercurriculum.You will be learning fromsomebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master ofScience in Taxation CPS Certifies Post-Secondary Instructor CurriculumDevelopment ExportAs a practicing CPA theinstructor has worked with many technical accounting issues and helped workthrough them and discuss them with clients of all levels.As a CPS and professor, theinstructor has taught many accounting classes and worked with many students inthe fields of accounting, business, and business applications.The instructor also has a lot ofexperience designing courses and learning how students learn best and how tohelp students achieve their objectives. Experience designing technical courseshas also benefit in being able to design a course in a logical fashion and dealwith problems related to technical topics and the use of software likeQuickBooks Pro.The topic will be the financialaccounting closing process.As indicated by the title, the closing process takes place atthe end of the accounting cycle. The main event of the accounting cycle is thefinancial statements. Once we have completed the financial statements we needto get ready for the next accounting period, get ready with the closingprocess. The closing process will zero out temporary accounts including incomestatement accounts of revenue and expenses and the draws or dividends account. We can perform the closing process multiple ways. We willconsider the closing process from three perspectives. Each perspective has prosand cons and the repetition of each method as well as performing the closingprocess from multiple angles will provide a solid understanding of the concepts.Understanding the closing process helps understand the conceptof temporary accounts and permanent accounts, which helps us understand the relationshipof the financial statements and how to read them. Please join us for Financial Accounting, Adjusting Entries &Financial Statements.It will be great."
Price: 199.99 |
| "AccountingFinancial Accounting Total-Beginners to Advanced" |
| "Recently updated with A LOT of added content.Includes downloadable e-book in multiple formats so you can open it on your tablet or Kindle - Formats (EPUB, MOBI, PDF).This course is an excellent supplement for students or anybody who wants to learn accounting and also have something they can refer back to in the future. Udemy generally provides lifetime access to the course.Many accounting students do not receive a physical book, they get to keep from their school, and even if they did, the information could become dated. Students who want a useful reference tool they can keep, and one that can be more easily updated then a textbook, will benefit from a resource such as this.Financial accounting is a LARGE topic and is not something that can be done well in 5, 10, or 20, hours of content, as you may see claimed elsewhere. We will cover accounting theory because theory and concepts are what accounting is. We need to learn theory so we can make appropriate adjustments in the real world. Learning procedures without understanding the theory will make us inflexible and unable to adapt to the ever-changing environment. We will learn the theory while we apply them to procedures.Financial accounting is relatively standardized in format. In other words, most accounting institutions will cover much the same topics, often in much the same order. We suggest looking up a standard accounting textbook, checking the index, and comparing the topics to the courses you are considering purchasing. We believe this course will line up well to anybodys needs who want to learn financial accounting.Below is a list of topics by section:Section SEC 1 An Introduction to Accounting, The Double Entry Accounting System, & Recording Transactions using Debits and CreditsSection SEC 2 Recording Period End Adjusting EntriesSection SEC 3 Recording Closing EntriesSection SEC 4 - Merchandising Transactions Transactions Involving InventorySection SEC 5 Inventory Cost Flow Assumptions (FIFO, LIFO, Weighted Average Methods)Section SEC 6 Subsidiary Ledgers & Special JournalsSection SEC 7 Bank Reconciliations & Cash Internal ControlsSection SEC 8 Accounts Receivable Allowance Method & Direct Write Off MethodsSection SEC 9 Depreciation Methods & Property Plant & EquipmentSection SEC 10 Payroll AccountingSection SEC 11 Partnership AccountingSection SEC 12 Accounting for CorporationsSection SEC 13 Bonds Payable, Notes Payable, & Long-Term LiabilitiesSection SEC 14 Statement of Cash FlowsThe course will start off at the basics and work all the way through the financial accounting topics generally covered in an undergraduate program.First, we will describe what financial accounting is and the objectives of financial accounting. We will learn how the double-entry accounting system works by applying it to the accounting equation. In other words, we will use an accounting equation to record financial transactions using a double-entry accounting system.We well learn all topics by fist having presentations and then applying the skills using Excel practice problems. If you are not familiar with how to navigate through Excel, it is OK. We will use preformatted worksheets, have step by step instructional videos, and will start off relatively slow.The next step is to apply the double-entry accounting system using debits and credits. Debits and credits are a new concept to most people not familiar with accounting, or possibly worse, many people have misconceptions about the meaning of debit and credit due to its use in areas like bank statements, credit cards, and debit cards.We will cover the rules related to debits and credits in a lot of detail. We will then record similar transactions we had done using the accounting equation, but now using debits and credits.After we get good at recording transactions using debits and credits, we will learn period end adjusting entries. Adjusting entries are used to adjust the books to represent an accrual basis at the period end better, and they are a great tool for enforcing the concepts of accrual accounting.Next, we will use the data we have learned to put together by recording financial transactions into financial statements, including the balance sheet, income statement, and statement of equity. We will learn to construct a statement of cash flows much later in the course.After completing the financial statements, we will learn how to journalize and post-closing entries. Closing entries are used to clean out temporary accounts and prepare for the transactions that will be recorded in the next period.The steps we have just outlined are critically important to all accounting, and we will need a reasonably good understanding of them to move forward. In other words, the better we understand these concepts, the more natural learning the rest of financial accounting will be. We recommend spending a good deal of time on these concepts and reviewing them often. Think of these skills as a baseball player thinks of playing catch or a musician thinks of playing the basic scales. We should put in some practice with the basics every day.Next, we will add inventory to the mix. All the skills we have learned will still apply, but we will now record transactions related to the purchase and sale of inventory.We will also learn to track inventory using different methods. We can use specific identification. In other words, we can track the exact unit of inventory that was sold as a car dealership would do. However, companies generally use a cost flow assumption with smaller items that are the same in nature, assumptions like First In Fist Out (FIFO) or Last In Last Out (LIFO). A company may also use a weighted average method.Next well will consider subsidiary ledger and special journals. Our main focus is on subsidiary ledger related to accounts receivable and accounts payable. Accounts receivable represents money owed to the organization.The general ledger will provide the transactions that make up the accounts receivable account balance by date. However, we will want to see this data reported by customers, so we know who owes the company money and how much, and this is the accounts receivable subsidiary ledger.We have a similar situation with accounts payable. Accounts payable represent vendors the company owes money to. We will want to sort this information by vendors, so we know which vendors we owe money to and how much.Next, we will cover bank reconciliation and internal controls related to cash. The bank reconciliation is one of the most important internal controls outside of the double-entry accounting system itself. All businesses, large and small, should perform a bank reconciliation. The bank reconciliation will reconcile the cash balance on the companys books to the cash balance reported by the bank as of a specific date, the date of the bank statement, typically the end of the month.The bank statement balance will not agree to the book balance due to outstanding items, items recorded by the company, but which have not yet cleared the bank. The outstanding items will be the reconciling items in a bank reconciliation.Next will learn how to value accounts receivable and deal with those accounts we will not be able to collect on. In other words, accounts receivable represent money owed to the business for work done in the past. However, some of those receivables may not ever be paid. How do we account for the a customers we do not think will pay and how do we value the accounts receivable account if we believe some of the receivable will may not be collected in the future, but we do not know which ones?GAAP generally requires the use of what is called the allowance method to value accounts receivable. We will compare the allowance method to the direct write off method, an easier method but one that does not conform to accrual accounting as well.Next, we will cover property plant and equipment. The most difficult concept related to property plant and equipment is calculating and recording depreciation. Deprecation can be calculated using different methods, including the straight-line method, the double-declining balance method, and the units of production method. We will compare and contrast each method in detail.We will also consider how to record the purchase and sale of property plant and equipment.Next, we will discuss the tracking and reporting of payroll. Payroll is a very large topic because of the payroll laws included in it. We will discuss how to calculate payroll taxes, including federal income tax FIT, social security, and Medicare. We will record journal entries related to payroll. Payroll journal entries are some of the longest and most complex journal entries recorded in the standard accounting cycle.Next, we will learn partnership accounting. The concepts we learned related to the double-entry accounting system will apply to partnerships. Our focus now will be on those transactions unique to a partnership form of entity. For example, we will discuss how to allocate net income to each partners capital account. A partnership type of entity is very flexible, and there are many different ways partners can agree on to allocate income.We will discuss how to record transactions when a new partner is added to a partnership or when an existing partner leaves a partnership.We will also cover how to record the liquidation of a partnership. Much of the liquidation process will apply to the closing of other business entity types as well. However, the partnership type of entity has the added difficulty of allocating the final proceeds to the partners in accordance with their capital accounts.Then we will consider transaction unique to a corporation format of entity. Like the partnership form of entity, the corporation will use the same double-entry accounting system we learned at the beginning of the course. In this section, we will learn how to record the sale of capital stock and the sale of preferred stock. We will record transaction related to the purchase of treasury stock. We will discuss how to record cash dividends and stock dividends.Then we will learn concepts related to bonds payable, notes payable, and long term liabilities. Many people are familiar with bonds as a type of investment. We will consider bonds from the other side of the transaction with the issuance of bonds. Bonds are often used as a tool to understand the time-value of money concept and interest rates at a deeper level. Therefore, even if you do not plan on recording many transactions related to the issuance of bonds, it is a useful process to learn valuable concepts. Bonds are often issued at a premium or a discount. The premium or discount is then amortized over the life of the bond.We will discuss how to record the initial sale of the bond. We will talk about how to amortize the bond discount and premium. We will record transactions related to bond interest, and we will discuss transactions for the dissolution of the bonds.The course will also cover the recording of notes payable. One of the most complex components of notes payable is the breaking out of interest and principal portion of the payment. For the task of breaking out interest and principal, we will need an amortization schedule. We will build amortization schedules from scratch, a useful skill to understand.The second complication with notes payable is breaking out the current and long term portion of the note. We will use the amortization schedule to perform the task of calculating the current and long term portion of the notes payable.Finally, we will discuss how to create a statement of cash flows. The statement of cash flows is on the of primary financial statements along with the balance sheet, income statement, and statement of equity, but the statement of cash flows can be more complicated to construct.The statement of cash flows represents the flow of cash broken out into three categories, operating activities, investing activities, and financing activities. We have constructed the financial statements using an accrual basis rather than a cash basis. We can think of the statement of cash flows as converting the accrual basis to a cash basis.We can use two methods when constructing the operating section of the statement of cash flows, the direct method, and the indirect method. The indirect method is more common and often required, even if we also add the direct method. The indirect method starts with net income in then backs into cash flow from operations.Sample of part to test in the book that comes with the course: The first questions asked when introduced to any new topic are often: What is it? Why do I need to know it?We will address the second question first: why do I need to know accounting?Answer: Because its fun. Because accounting is fun is likely not the first thing that popped into your mind, but we want to start off with this concept, the idea of thinking of accounting as a kind of game, a sort of puzzle, something we can figure out. Thinking of accounting as a game will make learning accounting much more enjoyable.Accounting can be defined as an information and measurement system that identifies, records, and communicates relevant information about a companys business activities (John J. Wild, 2015).The process of accounting includes the accumulation of data into a relevant form, which can be used for practical decision making.Data is often identified using forms and documents such as bills, invoices, and timesheets. Once identified information is input into an accounting system, often an electronic one. The end goal of financial accounting is the creation of financial statements including a balance sheet, income statement, and statement of equity. The financial statements are used to make relevant decisions.There are many reasons to learn accounting concepts, other than it being fun, although we always want to keep the fun factor in mind. Some of the most obvious reasons for learning accounting include: Accounting provides a format to understand business whether we are in the accounting department or not. Accounting is the language of business, a way of communicating business objectives and performance. All areas and departments benefit from understanding accounting because it provides a way to communicate between departments and communication is critical to business success. Accounting concepts apply to our personal finances. We all need to deal with our personal finances and learning basic accounting concepts and recording techniques helps ease our mind when dealing with our financial tasks.Other reasons for learning accounting, which are not so obvious, include that accounting is a great tool to help develop critical thinking skills. Accounting requires reasoning to work through problems, and the practice of accounting will refine reasoning abilities and help us approach problems in a more systematic way, a more efficient way.Accounting can also provide the same sense of satisfaction we receive when completing a puzzle, when mastering a new musical pattern, or when playing a game skillfully. Accounting can provide the same shot of dopamine when we figure out a problem, discern how something works and can claim that the double entry accounting system is in balance.Accounting can be compared to a game of checkersFor example, the game of checkers starts with setting up pieces on a board, a spreadsheet, following a set of rules. To set up the board, we need to have memorized the rules for doing so. Memorizing rules is not the fun aspect of checkers but is a necessary one to receiving the enjoyment of playing the game. Once the board is set up the game of checkers is played by moving pieces according to a set of rules to achieve a certain objective, the elimination of opponents pieces.Accounting is similar in that we will start off by learning how to set up the board, the accounting board being a T account or ledger. As with checkers, we will need to memorize where the pieces fit on the board, which side of the T account pieces will line up on. Accounting pieces are the accounts and account types which have a normal balance lining up on the left or right side of the board, of the T account or ledger.Once we know the normal balance of accounts, we will play the accounting game by applying debits and credits to the accounts following a set of rules which have a particular objective, the creation of relevant information, the creation of financial statements.The major obstacles for learning accounting are the same as those for learning music.The primary obstacle to learning accounting concepts is the memorization of rules, a simple task, but one most do not find very enjoyable.Memorizing rules is the same obstacle holding people back from learning many fulfilling activities, activities like learning music, or a new language. Rules of some kind must be learned to play music. The idea of rules, of structure, of constraints, seems counter-intuitive to the concept of creativity we associate with creating and playing music, but rules, structure, and limitations are often requirements for creativity. For example, writing and especially poetry, requires adherence to strict rules and many great writers have done their best work while constrained by deadlines and editors.Whether it be notes, chords, or songs rote memorization is required before these learned concepts can be used to create something new, to create or play music, the structure critically contributing to the creation process. Creating, of course, is the fun part, the fulfilling part, the area to look forward to but memorization is a necessary part, a critical part, and a part well worth the effort.Confidence in the system is required to learn accountingEducation is all about asking questions, testing theories, and being skeptical of claims given without a convincing argument, without supporting facts. Accounting is no different. Questioning is essential to setting up an efficient accounting system, but the tradition of questioning can also be used as a crutch, as an excuse for not moving forward and finding our mistakes.I recommend accounting students start out having faith that the double entry accounting system works, in a similar way that we have faith that a 1,000 piece puzzle will contain all the pieces required and can be constructed to match the picture on box, because without this confidence we will lose the motivation to move forward, to complete the task, and therefore miss out on the enjoyment of completing the project.Confidence in the double entry accounting system is necessary when first learning accounting concepts because doubting the system restricts us from moving forward to complete the necessary steps and look for the mistakes we have made. It is much easier to claim that the system does not work then look for the more likely problem, our own errors.Having faith in a system does not mean we should not question a system. Questions are always encouraged, at all times, but it is best to give the concepts the benefit of the doubt and not allow our questioning of the system to be an excuse, a crutch, for not completing a task or figuring out a problem.The double entry accounting system has been around for a long time, at least since the Franciscan monk Luca Pacioli around 1494, and while this does not prove its correctness it does show that it has been a useful tool to many in the past, and will therefore likely be a useful tool to many in the future.Accounting is divided into two major groups; Financial Accounting & Managerial Accounting.Financial accounting has the end goal of generating financial statements, financial statements designed with external user needs in mind. The aim of financial accounting toward external users may seem strange at first because financial data is required and used for internal, managerial, decision making as well but external users have needs that require more reliance on financial statements in many ways.External users are users outside the company and include investors, creditors, the internal revenues service, and customers. Companies need these external users for things such as investments, loans, and to follow laws and regulations.External users do not have intimate knowledge of the business and therefore need assurance to increase the level of trust, trust being a necessary component for business transactions to take place. To increase confidence levels, financial statements are required to follow a strict format of rules designed to standardize the financial reporting. Standardization allows for the comparison of financial information across time and between different companies.Managerial accounting has the goal of generating relevant information for internal decision makers to make sound decisions, for management.Managerial accounting does include the use of the same financial information generated in financial accounting, but information is not required to be in a particular format, managerial accounting being less regulated. Management has intimate knowledge of the company, and therefore there is less need for regulations on the format of data and information. Management will determine the best format for managerial statements to assist in making the best decisions.Because managerial accounting is less regulated, it is commonly thought that managerial accounting will differ greatly from organization to organization. While it is true that managerial accounting practices will vary from company to company, there are also best practices which are applied, practices that have stood the test of time, those that have helped good companies be great. The study of managerial accounting is the study of best practices used to make good business decisions.Financial accounting developed in much the same way, businesses looking for best practices to compile data for both themselves and external users. Over time financial accounting has solidified those best practices into a standardized form. Standardization often limits innovation but does provide a clear format for external users, this being one of the tradeoffs related to regulation. We will talk more about the need for standardization in a profession like accounting when we discuss what a profession is and the need for ethics and regulations within a profession.Ethics plays a huge role in accounting as it does in most professions, in part, because ethics deals with trust and trust is an essential component of any business transaction. The concept of ethics is very broad, has been studied intensely since ancient times, and is an area which still has many open questions, but ethics related to accounting can be narrowed from the broader discussion in some ways.One way to think of ethics as it relates to a profession is by implementing a kind of categorical imperative, acting in a way that we would wish to be universal for the entire profession. For example, stealing could benefit an individual but if everyone steals everyone is worse off and therefore stealing would be wrong.Similarly acting in a way that is misleading could lead to gains for an individual but doing so harms the profession and is therefore wrong. Most professions can apply a concept like this. two of the oldest professions are law and medicine. The reason professions are needed in areas like law, medicine, and accounting is because they deal with specialized knowledge, knowledge most people do not have and that many are dependent on at some point in their lives. An uneven distribution of knowledge can cause incentives for individuals to seek short term gains through deceit.For example, somebody claiming to know medicine could administer medicine that is not effective and the patient would not know, a patient having no choice but to trust the expertise of the doctor. If a physician abuses trust by administering remedies that are not effective, they are profiting off the name of the profession, from the brand of the occupation, and if this practice is done enough, it will result in a lack of trust in medicine.A similar scenario can be painted for many areas of accounting, accounting having advanced to a specialized field, one that most do not understand, but are forced to deal in at some point or another. The need for trust drives and incentivizes a profession to self-regulate, to build a brand. One way the accounting profession self-regulates is by requiring different certifications to practice in different areas, certifications like a certified public accountant CPA license. A certification process helps provide the public with a level of trust that an individual has some basic understanding of concepts they are dealing with and provides ethical standards that must be met.An example of the need for trust in accounting is when investors use financial statements to make investment decisions. Publicly traded stocks have an increased need for transparency in their financial reporting because their stock is being sold and traded by the public, a huge benefit to both companies and investors, providing capital to companies, and opportunities for gain to investors.For an individual to invest, however, they need to analyze their options, and financial statements are the primary tool for this analysis. If investors do not have confidence in the numbers reported on the financial statements, do not understand how the numbers are reported, or cannot compare the numbers to related companies, investment transactions will decline due to a lack of information and trust.The economy needs trust in the system as a major component which keeps interactions taking place, compelling people to take calculated risks, driving individuals to do business and drive growth and innovation.Fraud is one component in the discussion of ethics, fraud being the deliberate attempt to deceive for personal gain. Fraud can take many forms in business from theft to falsifying the financial statements to drive up stock prices and increase bonus pay.Most people believe fraud is all about employing the right people, honest people, those with integrity. While the right people is a huge component, it is not the only one. Good people in a bad environment or culture can fall victim to the group mentality. Businesses can reduce the likelihood of fraud by recognizing conditions that foster fraud and taking active steps in reducing them.A criminologist has introduced the idea of a fraud triangle, consisting of three factors which increase the likelihood of fraud. Fraud factors include opportunity, pressure, and rationalization.Opportunity means that the ability to commit fraud and not be caught is present, or at least perceived. For example, if a company had a policy of keeping their petty cash fund in a shoebox in the middle of the lunch room the opportunity for theft without detection would be greater than if the money was put into a more secure location.Pressure or incentive means that a person is under pressure of some kind, often financial. If money if tight the likelihood of an individual committing fraud is significantly increased.Rationalization is when a person justifies an action. Our minds are excellent at rationalizing. We generally believe that we think before acting, but we often act and then justify the action through rationalization. Rationalization is one reason fraud tends to continue, and even escalate over time.For example, if a company left the petty cash in the lunchroom an employee may rationalize theft by reasoning that its the companys fault for not better safeguarding their assets. While it may be true that leaving cash in the middle of the lunchroom is not a good internal control for a company, it is not a justification for theft. Another common rationalization is that a company is vast and rich while an employee may feel small and poor and taking to from the rich to give to the poor is not bad. Again, there may be some truth to this statement, but it is not a reason justifying theft.Companies can reduce the likelihood of fraud by recognizing these fraud factors and taking active steps to reduce them, steps including internal controls. For example, companies should safeguard assets and should create a culture of honesty, communication, and respect, a culture that needs to be demonstrated from the top down. If the culture is bad at the top good employees will not be able to pull up the culture from the bottom.Objectivity To provide information useful to investors creditors, and others. The concept of objectivity seems obvious, but we always need to keep the end goal in mind, the creation of useful information for external users. Financial accounting is aimed at producing useful information for external users like investors, creditors, and customers, the format of this information usually being financial statements. By anticipating the needs of external users, we can set rules and guidelines to provide the most value.Qualitative Characteristics To require information that is relevant, reliable, and comparable. The characteristics of relevance, reliability, and comparability are related to the objective of providing useful information because external users will value these features. Relevant means the information is relevant or necessary to the needs of the users. Relevant information could be information that influences the decision-making process. For example, a bank deciding whether to make a loan to a business may request financial statements to assess the likelihood of a businesss ability to pay the loan back in the future. Reliable means that the information must be trusted or must be believed that it is free of material errors and is presented in a fair way. For example, a bank deciding whether to make a loan to a business may request financial statements and want assurance that they can be trusted. Part of the assurance requirement may be that the financial statements are presented in a standardized form, following a standardized set of rules. A bank may also ask for a third-party review or audit to add to the level of reliability. Comparability means that financial information needs to be comparable to prior periods and other companies. Comparability requires standardization, a systematic way of compiling data from one time to the next. For example, a bank deciding whether to make a loan to a business may want to compare financialstatement performance with prior years to see if there has been an improvement and to compare financial statements to other businesses in the industry. For comparisons of financial statements to be relevant, there needs to be conformity in presentation.Going-concern assumption - the presumption that the business will continue operating instead of being closed. We assume a business is in business to stay in business, to have an objective of revenue generation and growth. If a business is planning on stopping business or is going bankrupt their behavior is likely to be much different than if they planned on continuing business. A business that is not a going concern, one that plans on stopping operations, needs to disclose this information to the readers of their financial statements so that readers can change their default assumption that the business will remain in business.Separate business entity assumption - means that the business accounting will be kept separate from personal accounting and that of other businesses. Separating business accounting and personal accounting is clear conceptually, the separation providing more relevant information for making business decisions, but can be difficult in practice. The driving concept for deciding whether an accounting transaction is business or personal is the objective behind the transaction, the reason for the transaction. Every transaction will have a reason and we need to determine if the reason is business or personal in nature.The business objective is revenue generation. A businesss mission statement will define what a business does to generate revenue, but from an accounting standpoint, the objective of revenue generation will help guide business actions and help us categorize transactions as either business or personal.Personal objectives may include a goal of being happy or living well. Personal objectives will vary from person to person, and for more detail on personal objectives we would need to consult the study of philosophy, a topic for another time, but the objective of living well will suit our needs. If the driving reason for a transaction is to be happy or to live well, rather than the business accounting will be kept separate from personal accounting and that of other businesses. Separating business accounting and personal accounting is clear conceptually, the separation providing more relevant information for making business decisions, but can be difficult in practice. The driving concept for deciding whether an accounting transaction is business or personal is the objective behind the transaction, the reason for the transaction. Every transaction will have a reason and we need to determine if the reason is business or personal in nature.The business objective is revenue generation. A businesss mission statement will define what a business does to generate revenue, but from an accounting standpoint, the objective of revenue generation will help guide business actions and help us categorize transactions as either business or personal.Personal objectives may include a goal of being happy or living well. Personal objectives will vary from person to person, and for more detail on personal objectives we would need to consult the study of philosophy, a topic for another time, but the objective of living well will suit our needs. If the driving reason for a transaction is to be happy or to live well, rather than the more specific objective of revenue generation, the transaction is a personal one.An example of separating business and personal objectives is the creation of a separate business checking account, a separate account allowing us to track the business revenue and expenditures more quickly, most deposits into the business checking account being revenue and most withdrawals being expenses.The difference between a business expense and a personal expense is the objective for the expense. For example, if we went out to dinner the cost of the meal may be business or personal depending on the objective. If we took clients to dinner to pick up new business engagements, the meal would be a business expense and if we took our family out to dinner to have fun and live well it would be a personal expense.In a similar way as expenses can be either business or personal, assets can also be either business or personal in nature. For example, if we purchase a building with the intention of making widgets for sale the building would be an asset rather than an expense because it will help generate revenue in the future and has not yet been consumed. On the other hand, if we purchase a building to live in as a home it would be a personal asset, the objective being to live well.We can think of many areas where business and personal objectives overlap, areas were categorizing the transaction is difficult. For example, we may take both family and clients to dinner or we may work from our home. As accountants, our job is to differentiate the business and personal portion as much as possible to better measure our performance.Our business objectives can be thought of as fitting inside our larger personal objectives, the generation of revenue being part of our larger personal goals of living well.As the business grows and achieves the business objective of revenue generation owners can begin taking money and resources out of the business to be used for their larger personal objectives of living well.Generally Accepted Accounting Principles (GAAP) are uniform minimum standards of, and guidelines to, financial accounting and reporting. The Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and the Federal Accounting Standards Advisory Board (FASAB) are authorized to establish these principles. (AICPA, n.d.)Financial Accounting strives to generate financial information that is relevant, reliable, and comparable because these characteristics create value to users of financial reports, particularly to external users of financial reports.Creating and implementing standard guidelines for the processing and reporting of financial statements makes the financial statements more relevant, reliable, and comparable. Standards help to standardize financial reporting, making financial statements comparable across time and to other companies.The Securities and Exchange Commission SEC has authority to set Generally Accepted Accounting Principles GAAP and the SEC has delegated much of the responsibilities of setting GAAP to the Financial Accounting Standards Board FASB. The SEC is a governmental agency, and the FASB is a private sector group. The system of delegating authority to a private sector group makes sense because the accounting profession, like any profession, has an incentive to self-regulate and has a better understanding of the problems within the profession and how best to address them.There are many useful ways to separate and categorize business entities, one being by business form, by type of business structure; another being by a business's relation to inventory, whether the business is selling inventory and whether they produce the inventory they are selling.The three broad categories of business structure are a sole proprietorship, partnership, and corporation.A sole proprietorship is a business owned by one person and is the most common type of business in the United States. The benefits of a sole proprietorship are that they are easy and inexpensive to form. An individual who starts acting as a business, generating revenue, is a sole proprietor by default unless they create some other type of organizations. The income from a sole proprietor is taxable but will be reported on the individual tax return, on Form 1040 supported by a supplemental Schedule C.The disadvantages of a sole proprietor include limited personal liability protection and limited capital generation capability when compared to other types of organizations.A partnership is similar to a sole proprietor except that the business now has two or more partners. A partnership has the same benefit of easy formation and the same drawbacks of liability exposure and limited capital generation.A corporation is a separate legal entity. Corporations are less common than the sole proprietorship but generate the largest percentage of total U.S. revenue. The benefits of a corporation include that they provide liability protection through being a separate legal entity, the theory being that the assets of the corporation are liable but personal assets are not, personal assets having more protection when compared to other types of organizations. The disadvantages of a corporation include that they are more costly to form, more complicated to maintain, and can result in double taxation.Much more can be said about types of entities, but this will provide a starting point. From an accounting perspective, we will start out with transactions related to a sole proprietorship and then move to a partnership and then a corporation. The reason for starting with the sole proprietorship is that it is a business form that most people can relate to and because many of the transactions found in a sole proprietorship will be the same for all entity types.We will then move to a partnership, concentrating on the areas that are different from a sole proprietorship. Many of the transactions and processes will be the same, both entities needing to record the paying of the rent, employees, and utilities, both entities recording revenue. Transactions will differ, however, in the equity section because a partnership will have two or more owners, so the equity section is where we will spend much of our time.We will then move to a corporation, concentrating on the areas that are different. Many transactions will remain the same, but the equity section is one area that will differ, the owners now being stockholders.Another useful way to categorize businesses is by industry or by whether they use inventory and whether they produce inventory. A service company does not sell inventory, a merchandising business purchases and sells inventory, and a manufacturing business produces inventory to sell.A companys relationship with inventory has a significant impact on many accounting transactions and reporting. We will start out with a service company, using similar logic as we did when starting out with a sole proprietorship. Service companies have many of the same transactions as companies that deal with inventory, but they do not need to track inventory. We will then move to merchandising companies, companies that buy and sell inventory, adding the items that are different, items related to inventory. We will then move to a manufacturing companies, companies that produces inventory, adding things that differ, the tracking of inventory from raw materials to work in process and then to finished goods.Generally Accepted Accounting Principle GAAP will be based on accrual concepts. The accrual basis can be compared and contrasted to a cash basis, the cash basis being a simplified method, one which does not provide information as useful, as relevant, or as accurate as an accrual method.Cash basis Records revenue when cash is received and expenses when cash is paid. A cash basis is not the basis required by GAAP, GAAP rules following an accrual basis, but understanding a cash basis helps in understanding both how an accrual basis works and the reasons for it. Cash and revenue are not the same things, as we will see when we record transactions, but a cash basis uses cash as an indicator of when revenue will be recorded. The concept of a cash basis is like a firefighter following the smoke to get to a fire, the smoke not pinpointing the exact location but being close enough. Cash collection does not always equal the exact location in time of revenue earnings but is often close enough.In a similar way as revenue being recorded when cash is received under a cash basis, expenses are recorded when cash is paid under a cash basis. Cash and expenses are also not the same things, as we will see when we record transactions, but a cash basis uses cash as an indicator of when expenses will be recorded. The concept of a cash basis is like a firefighter following the smoke to get to a fire, the smoke not pinpointing the exact location but being close enough. Cash payment does not always equal the exact location in time expenses were incurred but is often close enough.Very few businesses use a pure cash basis because there are times when the smoke is not close to the fire, times when revenue is not close to cash collection, and times when expense incursion is not close to cash payment. For example, almost any business would recognize a cash payment of $100,000 for a building as an asset of a building rather than an expense of building expense even though cash is paid. The reason a building is recorded as an asset is that the asset has not yet been consumed, has not yet been used to generate revenue.Accrual basis is driven by two main principles, the revenue recognition principle and the matching principle. Revenue recognition deals with the time to recognize revenue and the matching principle deals with the time to record expenses.The revenue recognition principle records revenue when the revenue is earned, a time which is not always the same as when revenue is paid. Finding the exact time that revenue has been earned is not always easy but is usually when the job has been completed. For example, the time when revenue has been earned for a service company is when the job has been completed, when the service is done, and the time when revenue has been earned for a merchandising company is when inventory is delivered to the customer. An accrual method is closer to a firefighter using a GPS system to pinpoint the exact location of a fire rather than just estimating the location by following the smoke.For example, a food truck may have a policy of only accepting cash for food. The policy of accepting cash as the only form of payment means the time cash is received and the time work is done will be the same. Therefore, both a cash method and an accrual method will result in the same journal entry but for different reasons, the cash method being driven by the cash received, the accrual method being driven by the earnings of the income, by the delivery of the food.A bookkeeping business, on the other hand, will often need to perform work, invoice the client on completion of the work, expecting a check in the mail sometime in the future. The revenue recognition principle would require revenue to be recognized at the time the work was done, often when the invoice was generated and not when cash was received. We will cover the format of these transactions a little later but for now, recognize that revenue is the act of earning revenue which is different from receiving cash, cash usually being the form of payment for revenue earned. There are other forms of payment, including trade or barter, but cash is the most common form of payment. The revenue recognition principle is similar to how most of us think of our paychecks when working for a company. A business may pay employees every other week, but an employee has earned the revenue in the week the work was done. The company is expected to pay the employee for work done even if the employee leaves the company. For example, if an employee earned wages of $1,000 last week according to their employment agreement and employment is terminated this week the employee will still expect payment of $1,000 for the work performed last week, for revenue that was earned by the employee last week even though cash had not yet been received.It is possible, but less common, to receive cash before work is performed, revenue still being recorded at the time work is done under an accrual basis rather than the time payment is received. For example, a newspaper company will collect money before doing the work, before delivering newspapers. A newspaper company will often collect money for a years subscription and then earn the revenue by delivering the newspapers in the future. Under an accrual method the newspaper company will have to wait on recording revenue until they earn the revenue by doing work, by delivering the papers, even though they already have the cash in hand. Even though the company has the cash related to future sales they have not earned the revenue for those Click HereIt is possible, but less common, to receive cash before work is performed, revenue still being recorded at the time work is done under an accrual basis rather than the time payment is received. For example, a newspaper company will collect money before doing the work, before delivering newspapers. A newspaper company will often collect money for a years subscription and then earn the revenue by delivering the newspapers in the future. Under an accrual method the newspaper company will have to wait on recording revenue until they earn the revenue by doing work, by delivering the papers, even though they already have the cash in hand. Even though the company has the cash related to future sales they have not earned the revenue for those future sales and if they do not deliver the newspapers in the future they will owe the money back.As mentioned earlier there are many ways the double entry accounting system can be expressed including the use of an accounting equation, debits and credits, and a balance sheet. We will focus on the accounting equations in this section. The benefits of an accounting equation include the use of a simple formula, simple math that can be explained and understood. Transactions will be described using the symmetry of the accounting equation. The problem with using the accounting equation to record transactions and build the financial statements is that it is not as efficient as the use of debits and credits. We will learn the balancing concept using the accounting equation, but as we do, keep in mind that the accounting equation is not the whole story, that we will need to understand new concepts, the concepts of debits and credits, to record data with which to generate financial statements well.The accounting equation is:Asset = Liabilities + EquityThe format above is the most common form of the accounting equation for financial accounting because the left side of the equation shows what the business owns and the right side shows who it is owed to, either a third-party liability or the owner. Recall our separate business entity assumption while considering the accounting equation. Thinking of the business as a separate entity helps to understand the accounting equation, the left side of the equal sign showing what the separate entity owns, the right showing who has claim to what the separate entity owns.Because the accounting equation is a formula it can be expressed at least two other ways. A second way to write the equation is:Assets Liabilities = EquityThe format of the accounting equation above is useful because it emphasizes that equity is the book value of the company, the amount left over after subtracting liabilities from assets, an amount which can also be called net assets. To understand the meaning of equity we can consider the liquidation of a company, the selling of assets for cash, the payment of liabilities owed, and the leftover cash which would then be available to the owner, this amount being equal to equity if assets were sold at book value. Note that all assets will not be sold for the exact amount reported when a business is sold. For example, an asset of equipment valued at $50,000 may not be sold for $50,000 in a free market, possibly being sold for something less like $40,000 or something more like $60,000. We will discuss this more at a later time. For now, remember that equity represents net assets on a book value basis, assets minus liabilities. A third way to write the accounting equation is:Assets Equity = LiabilitiesThis format of the accounting equation is not as useful but is another way the accounting equation can be expressed algebraically.Account types include assets, liabilities, equity, revenue, and expenses. Recognize that account types are not the same thing as actual accounts, each account type having multiple accounts falling into the category. Understanding account types and the accounts that fall into each account type category is essential to the accounting process.Assets are resources owned by the business. The most common asset is cash, but assets also include accounts receivable, prepayments, land, building, and equipment. Assets are items that have not yet been consumed, resources planned to be used in the future to achieve business goals, to help generate revenue.Liabilities are claims by creditors. Liabilities come about from a transaction that happens in the past which obligates the company for some form of future payment. Purchasing something on a credit card is an example of how a liability can be created, the transaction creating a future obligation to pay cash. Liability accounts include accounts payable, notes payable, and bonds payable.Equity is the owners claim to assets. Equity is equal to assets minus liabilities. Equity is often the most confusing section of the accounting equation, in part, because different organization types will organize the equity section differently and because the equity section is involved in the closing process of temporary accounts.The equity section represents what is owed to the owner on a book basis. This is best illustrated by imagining we liquidate or close a business, selling the assets for cash, and then paying off the liabilities. The money left over would be equal to the equity section if all sales were made on a book value basis.The equity section for a sole proprietor will be called owners equity and consist of one capital account. The equity section of a partnership will be called partnership equity and consist of two or more owners and therefore two or more capital accounts. The equity section of a corporation will be called shareholders equity, shareholders being the owners of a corporation, and will included capital stock and retained earnings. Although the format changes the equity section taken as a whole can still be thought of as what is owed to the owner or owners in each case.When thinking about the accounting equation, the equity section includes all temporary accounts, including revenue accounts and expense accounts.Revenue - is income generated from performing work. Revenue is not the same thing as cash. Cash is a form of payment while revenue represents the creation of value and the earning of compensation. Revenue is a timing account, needing to be measured over a time frame, a starting and ending point. For example, when somebody says they earn $100,000 the concept has no meaning unless we assign a time frame, most people naturally attributing a year as the time frame when hearing a number like $100,000. A different time frame would have a much different meaning. For example, revenue of $100,000 a month is much different than revenue of $100,000 a year.We can contrast temporary accounts, like revenue and expense accounts, with permanent accounts like cash. Saying we have $100,000 cash does not require a time frame to define what we mean because cash is a permanent account, representing a position at a point in time.Expense is the using of assets or incurrence of liabilities as part of operations to generate revenue. Expenses are what a business needs to consume to achieve the goal of revenue generation. Expenses are also temporary accounts needing a beginning and ending time.There are usually many more expense accounts then revenue accounts, but we hope the revenue accounts add up to a greater dollar amount. The reason there are more expense accounts then revenue accounts is because of specialization, companies focusing on earning money by doing what they do best and paying for their other needs.Before we demonstrate common transactions and how they are analyzed using the accounting equating we will cover transaction rules. Applying a process for recording transactions will reduce the likelihood of making bad assumptions and learning rules that do not apply in all cases.It is possible to learn rules that apply in only some cases, requiring the unlearning of these rules when we move to cases where they do not apply. Learning rules that do not apply in all cases should be avoided because unlearning rules in cases where a bad rule does not apply is tough.Learning and applying the steps below for recording transactions helps avoid problems, eliminating the need to unlearn false concepts in the future. These same rules will apply when we move to learning debits and credits at which time we will build on these rules, applying more concepts to the balancing ideas developed here.Transaction Rules: Every transaction will affect at least two accounts. Every transaction will keep the accounting equation in balance.Transaction thought processWhen first learning transactions we will repeat this thought process for each transaction, the thought process being designed to make the recording of transactions as easy as possible, and avoid learning rules that are not always applicable. This process will make more sense as we work through transactions. Working transactions is the only way to understand the double entry accounting system fully.We will now go through common financial transactions, transactions needed by most any business, and analyze them using the accounting equation and our set of rules and thought processes.We will start off looking at transactions involving cash, cash being the most common account affected. Understanding how cash is affected will act like an add, or crutch, when considering the other account or accounts effected in the transaction.First, imagine a situation where the cash goes up because the company received cash, and consider possibilities for the other account affected.We know that at least one other account will be effect and that the accounting equation must remain in balance. If there is only one other account effected we are left with just three possibilities to keep the accounting equation in balance. Either the liabilities went up, equity went up, or another asset account also went down. Below are examples of each.If cash went up because of a business receiving a bank loan, then liabilities would also go up, keeping the accounting equation in balance.If cash went goes up do to collecting cash for work the company did then revenue or income would also go up, revenue being part of equity.If cash went up because we are receiving money for work done in the past we would also reduce the accounts receivable account, an asset account representing money owed to the company for past work completed.It is possible to use an expanded accounting equation, listing all accounts under each account type, forming a kind of trial balance which can be used to create the financial statements. We will not be using this format here because it is not an efficient way to generate financial statements and gives the impression that debits and credits are not needed, which is not a good impression to give.To understand double entry accounting and how financial statements are created, the accounting equation is not sufficient, and debits and credit will be needed. We will introduce how debits and credits work later, but the concepts will build on the concepts we learn here working with the accounting equation.Below are more common transaction and the effect on the accounting equation:Owner invests cash into the business:The asset account of cash goes up as well as equity, the amount owed to the owner. Equity goes up because the business basically owes the cash back to the owner. When investing cash into a business, an owner is hoping to receive a return on investment and be able to withdraw cash from the business in the future, to be used for personal use.Purchase of supplies for cash:The asset of cash goes down, but another asset of supplies goes up, the net result being no change in any account type of the account equation. The result of a transaction with no change to the accounting equation is one reason debits and credits are a more efficient way to record transactions then the use of the accounting equation. We will record much the same transaction using debits and credits later.The increase in supplies is an increase in an asset type account rather than an expense type account, expenses being part of equity, because of the accrual accounting principle of matching. When the supplies are purchased, they have not yet been used to help generate revenue but will help to generate revenue in the future. Supplies will be expensed in the time they are used or consumed to help generate revenue.Supplies will be our introduction to an inventory system because supplies will be tracked in a similar way as inventory. The recording of supplies will start with reporting supplies as an asset, followed by the counting of supplies at end of a time period, like a month, to determine how much has been used, and then the recording of the decrease is the supplies asset account and recording of the supplies utilized in the supplies expense account.Supplies may be expenses when purchased if the amount is not material, not significant to decision making, because expensing the supplies is an easier process than capitalizing as an asset when the amount is not significant to decision making. For example, if we purchased two years worth of paper-clips for $100 we may just expense the purchase because the cost of $100 is not significant to decision making, $100 not being an amount that will impact financial statement user choices.Purchase Supplies on Account No Cash:Because no cash is effected, we will first consider what is received, that being supplies in this case. The asset account of supplies will go up, and the liability account of accounts payable will go up. The accounts payable account is like a credit card account, going up when we purchase on account and going down when we pay off the balance owed.Pay Cash for Telephone Service:The asset account of cash will go down and the expense account of telephone expense will go up, bringing equity down. Expense accounts can be confusing when considering the effect on the accounting equation because expense accounts are temporary accounts and are part of the equity section of the accounting equation. Expenses represent the consumption of assets or the incursion of liabilities to help generate revenue. Assets consumed or liabilities incurred to help generate revenue will bring down equity, equity calculated as assets minus liabilities.Completed Work on Account No cash received:If no cash is effected, we will consider what was received, that being an I owe you from a customer in this case. An asset of an I owe you from a customer seems strange at first, a promised payment not being tangible, but a promise to pay does have value even though there is a chance it will not ever be received. Accounts receivable is the account representing an I owe you from customers, an asset account showing value due for work done.The asset of accounts receivable will go up, and revenue or income will go up, increasing the equity section of the accounting equation. Revenue is a temporary account representing income that has been earned, and temporary accounts are part of the equity section.Payment for Amount Owed for Past Transaction:Cash will go down, and liabilities will go down. Paying cash for a transaction that happened in the past, for value received in the past, means we are paying off a liability, like paying off a credit card. Accounts payable is the most common liability account for most companies, representing what is owed to third-party vendors. When we pay off a balance that is due the liability account of accounts payable will go down.Financial statements are the end goal of financial accounting, the final product most useful to external users like investors, creditors, and customers. Financial statements include the balance sheet, the income statement, the statement of equity, and the statement of cash flows. We will concentrate on the first three statements here and move to the statement of cash flows later."
Price: 199.99 |
| "Financial Accounting Merchandising Transactions" |
| "Merchandising transaction, those transaction that deal with inventory, including the purchase of inventory and the sale of inventory. We will discuss related topics including sales discounts, purchase discounts, sales return and allowances, shrinkage and the cost of goods sold calculation. We will also compare and contrast a perpetual inventory system and periodic inventory system, listing and describing the pros and cons of each, explaining when each may be most appropriate in practice.In addition to instructional video, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion QuestionsThe PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions.Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.Summary of what will be covered:Accounting FundamentalsWe will review the fundamentals the core concepts we always need to fall back on and practice, fundamentals including the double entry accounting process and the relationship of the financial statements. These are topics we can almost always still learn something new on even when we believe we have them fully understood.Merchandising TransactionPurchase of merchandise or inventorySale of merchandise or inventoryPerpetual and Periodic Inventory SystemWe will compare and contrast the perpetual and periodic inventory systems.Sales Discount & Purchase DiscountIt is easy to get the sales discount and purchase discount confused and mixed up. We will discuss both transactions and how to record them.Inventory Shrinkage & Sales Returns.Inventory Shrinkage has do do will loss of inventory, the problem being how to know it is lost and how to record the loss. Sales return are when inventory is returned after a sale. We will record transactions related to sales returns.Financial Statements - Merchandising CompanyFinancial statements, especially the income statement, are typically more complex for merchandising companies then service companies.Comprehensive ProblemsWe will have to comprehensive problems, on focused on financial transactions, more of a mid sized problem. The second comprehensive problem will cover the full accounting cycle for a merchandising company, the recording of financial transaction, adjusting entries, financial statements, and closing process."
Price: 199.99 |
| "Financial Accounting Inventory Costs" |
| "We cover inventory costs and cost flows, including what is included in the cost of inventory and how to account for inventory freight costs, inventory insurance costs, and discount. We also discuss inventory flow assumptions including specific identification, first in first out (FIFO), last in first out (LIFO), and weighted average methods. FIFO, LIFOand weighted average methods will be discussed using both a periodic inventory system and a perpetual inventory system.In addition to instructional video, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion QuestionsThe PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions.Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.Summary of what will be covered:Inventory Tracking methodsSpecific identification methodFirst in first out (FIFO)methodLast in first out (LIFO)methodWeighted average methodInventory costsFrightInsurancePurchase discountsPeriodic system verses a perpetual system.We discuss FIFO, LIFO, and weighted average under each system.Key definitionsComprehensive problem"
Price: 199.99 |
| "Financial AccountingInventory & Merchandising Transactions" |
| "We cover merchandising transactions and cost flow assumptions.Merchandising transaction, those transaction that deal with inventory, including the purchase of inventory and the sale of inventory. We will discuss related topics including sales discounts, purchase discounts, sales return and allowances, shrinkage and the cost of goods sold calculation. We will also compare and contrast a perpetual inventory system and periodic inventory system, listing and describing the pros and cons of each, explaining when each may be most appropriate in practice.Inventory costs and cost flows, including what is included in the cost of inventory and how to account for inventory freight costs, inventory insurance costs, and discount. We also discuss inventory flow assumptions including specific identification, first in first out (FIFO), last in first out (LIFO), and weighted average methods. FIFO, LIFOand weighted average methods will be discussed using both a periodic inventory system and a perpetual inventory system.In addition to instructional video, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion QuestionsThe PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions.Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.Summary of what will be covered:Merchandising TransactionPurchase of merchandise or inventorySale of merchandise or inventoryPerpetual and Periodic Inventory SystemWe will compare and contrast the perpetual and periodic inventory systems.Sales Discount & Purchase DiscountIt is easy to get the sales discount and purchase discount confused and mixed up. We will discuss both transactions and how to record them.Inventory Shrinkage & Sales Returns.Inventory Shrinkage has do do will loss of inventory, the problem being how to know it is lost and how to record the loss. Sales return are when inventory is returned after a sale. We will record transactions related to sales returns.Financial Statements - Merchandising CompanyFinancial statements, especially the income statement, are typically more complex for merchandising companies then service companies.Comprehensive ProblemsWe will have to comprehensive problems, on focused on financial transactions, more of a mid sized problem. The second comprehensive problem will cover the full accounting cycle for a merchandising company, the recording of financial transaction, adjusting entries, financial statements, and closing process.Inventory Tracking methodsSpecific identification methodFirst in first out (FIFO)methodLast in first out (LIFO)methodWeighted average methodInventory costsFrightInsurancePurchase discountsPeriodic system verses a perpetual system.We discuss FIFO, LIFO, and weighted average under each system.Key definitionsComprehensive problem"
Price: 199.99 |
| "Financial Accounting Subsidiary Ledgers & Special Journals" |
| "We record transactions using special journals and track accounts receivable by customer and accounts payable by vendor using subsidiary ledger.We should have a good understanding of debits and credits before this course and we have courses covering debits and credits. We can construct anaccounting system where we record every financial transaction using debits and credits in a general journal, posting each journal entry to the general ledger, making the trial balance form the general ledger, and the financial statements from the trial balance. The process of recording every transaction using debits and credits is the process we have used in the past.To reduce the amount of data input when using a manual system, we can group transactions by transaction type and create special journals to record them. An accounting system using special journals can reduce data input by limiting the amount data needed to be input for each transaction due to the format of the special journal. Special journals can also eliminate the need to post each transaction to the general ledger. Rather than posting each transaction to the generalledger special journals are added up at the end of the period and one transaction is then posted for the entire period.Special journals are typically used in a manual system but understanding them helps any system because it helps to see what components of an accounting system are necessary to all accounting systems, which components can be changed, and when changing the format of the system would be beneficial. Automated systems also often general useful reports in a similar format as the special journals.Subsidiary ledgers for accounts receivable and accounts payable are necessaryfor any system where we makesales on account and purchases on account. In other words, if we make sales and collect money at a later date, we will need to track who owes us money, and if we make purchases and pay at a later date, we will need to track who we owe money to.In addition to instructional video, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion QuestionsThe PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions.Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.Content Includes:Accounts receivable subsidiary ledgerAccounts payable subsidiary ledgerSpecial journalsSales journalPurchases journalCash receipts journalCash payment journalAccounting CycleComprehensive problemExcelDefinitions and key term"
Price: 199.99 |
| "Bank Reconciliations & Cash Internal Controls" |
| "We will discuss internal controls including what they are, why they are useful, and the objectives of internal controls. We will then move to internal controls specific to cash including bank reconciliations.Bank reconciliations are important controls for both large and small companies. After the double entry accounting system itself, the bank reconciliationis one of the most important internal controls. The bank reconciliationwill compare the bank statement to the cash book balance as of a point in time and reconcile the difference between the two. The bank reconciliation process will provide more assuranceof the cash account and will provide more assuranceover many otheraccounting processes because most accounting processes include cash. For example, reconciling the bank account provides more assurance over the revenue cycle, purchases cycle, and payroll cycle.We will also discuss the setting up and recording of a petting cash account, a process that can be more complex then if first seems.In addition to instructional video, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion QuestionsThe PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions.Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.Content Includes:Internal controlsCash receipts internal controlsCash disbursements internal controlsBank reconciliationsPetty cashAccounting cycleDefinitions and key terms"
Price: 199.99 |
| "Receivables & The Allowance vs The Direct Write Off Methods" |
| "We will discuss receivables, focusing on accounts receivable and notes receivable, reviewing the accounts receivable cycle, the journal entries for recording accounts receivable, and related subsidiary ledgers.We will discuss bad debt and valuing ofaccounts receivable using two methods, the allowance method and the direct write off method. The accounts receivable account represents money owed to the company butthere will be times when the companycannot collect on the account receivables.Under the direct write off method, we write off the accounts receivable as we determine they are not collectible. The direct write off method does not do a good job of representing the accounts receivable account'strue value and does not do a good job of conformingto the matching principle, matching up expenses with the related revenue it was used to generate.The allowance method does a better job of valuingaccounts receivableand conforming to the matchingprinciple and is the method preferred. The allowance method is more complex, however, and requires the use of estimates.We will also discuss notes receivable, the journal entry for recording notes receivable, and for receivingpaymenton a note receivable. We will cover detailed methods for calculating simple interest.In addition to instructional video, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion QuestionsThe PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions.Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.Who will we be learning from?You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development ExportAs a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels.As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.Content Includes:Account receivable and note receivable characteristicsAccounts receivable cycleAccounts receivable subsidiary ledgerAccounts receivable valuationAllowance for doubtful accounts method of accounts receivableDirect write off method of accounts receivableHow to estimate bad debt expense under the allowance methodComponents of a note receivableHow to calculate simple interestHow to record a note receivable"
Price: 199.99 |
| "Financial Accounting-Depreciation Calculation & Fixed Assets" |
| "Property plant and equipment, also known as plant assets, fixed assets, or depreciable assets is what we will cover.We will discuss what property plant and equipment is and how to record property plant and equipment. Multiple depreciation methods will be covered including the straight-line depreciation method, the double declining depreciation method, and the units of production depreciation method. We will discuss the pros and cons of each depreciation method and outline a format for structuring any deprecation problem. While calculation depreciation expense we will also calculate accumulated depreciation and book value. Its important to remember the context we are in when calculating depreciation, the reason for the work. Test questions often do not ask for the calculation of depreciation but for accumulated depreciation or the book value because these components take a little more time and understanding and to work out. The straight-line method of depreciation is the easiest method to calculate and the method all other methods are derived from. The double declining depreciation method in an accelerated method, designed to depreciate more in early years a less in later years. The units of production depreciation method uses units produced rather than time as the driver of cost allocation. We will discuss the difference between capital expenditures and revenue expenditures, and we will cover the disposal process of property plant and equipment. When fixed assets are disposed of they may or may not be fully depreciated and we may or may not receive cash at the point of disposal. We will discuss the journal entries for property plant and equipment starting with the most straightforward transaction and building from there. We will also cover changes in accounting estimates for the calculation of depreciation and how best to account for them. Definitions and key terms related to property plant and equipment will be covered as well as a comprehensive problem. In addition to the instructional videos, this course will include downloadable Downloadable PDF Files Excel Practice Files Multiple Choice Practice Questions Short Calculation Practice Questions Discussion Questions The PDF files allow us to download reference information we can use offline and as a guide to help us work through the material. Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships. Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions. Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions. Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints. Who will we be learning from? You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum. You will be learning from somebody who is a: CPA Certified Public Accountant CGMA Chartered Global Management Accountant Master of Science in Taxation CPS Certifies Post-Secondary Instructor Curriculum Development Export As a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels. As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications. The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro. Content Includes: Recording the purchase of fixed assets The straight-line method of calculating deprecation The double declining balance method of calculating deprecation The units of production method of calculating deprecation Calculating deprecation for a part of a month or year Recording capital expenditures and revenue expenditures Calculating and recording changes in accounting estimates related to depreciation Recording disposals of plant assets Key terms and definitions related to property plant and equipment"
Price: 199.99 |
