The goal of this lesson is for students to understand the Chart of Accounts and the criteria within the Chart of Accounts. This lesson encourages file maintenance and understanding of how accounts are organized both in a chart of accounts and in a ledger. It also creates strong ties to financial statements that will be used later in Accounting I.  A presentation and two activities are included to help with student understanding.  

This course will emphasize basic security concepts (authentication, confidentiality, accounting and integrity), apply these concepts to computer networks, and amplify the theory with hands-on aspects of configuring and using secure networks. Topics include: review of networking concepts, general security concepts, user authentication and authorization, encryption, network attacks (including hacking, viruses, worms and denial of service) and network protection. Defense tools including firewalls, Virtual Private Networks (VPNs), and filters will be discussed in depth, as they relate to effective and safe e-commerce and other applications in the real world. Case studies along with projects will be assigned and performed.

HMP 607 is the third in a three-course sequence intended to impart to generalist administrators the knowledge of finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance topics. It aims to impart an understanding of how finance theory and practice can inform the decision-making of the health care firm. As such, HMP 607 is most appropriately considered a corporate finance course, as opposed to a course in financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health care finance, and applications to specific problems.

This course introduces managers and other professionals working in the nonprofit sector to Value Based Management. The course attempts to establish a common framework for how nonprofit's and non-governmental organizations can apply Value Based Management in such areas as Strategic Planning, Resource Development, Leadership, and Performance Measurement. Course Level: Intermediate - A good understanding of business concepts is useful for fully understanding this course. A review of other Short Courses is also recommended since this course covers topics that may be covered in greater deal in another short course. Recommended for 2.0 hours of CPE. Course Method: Inter-active self study with audio clips, self-grading exam, and certificate of completion.

Problem based accounting learning activity for notes and interest payable, sales tax payable, and payroll.

This resource was created by JoAnn Schmedding, in collaboration with Dawn DeTurk, Hannah Blomstedt, and Julie Albrecht, as part of ESU2's Integrating the Arts project. This project is a four year initiative focused on integrating arts into the core curriculum through teacher education, practice, and coaching.

This resource was created by JoAnn Schmedding, in collaboration with Dawn DeTurk, Hannah Blomstedt, and Julie Albrecht, as part of ESU2's Integrating the Arts project. This project is a four year initiative focused on integrating arts into the core curriculum through teacher education, practice, and coaching.

This resource was created by JoAnn Schmedding, in collaboration with Dawn DeTurk, Hannah Blomstedt, and Julie Albrecht, as part of ESU2's Integrating the Arts project. This project is a four year initiative focused on integrating arts into the core curriculum through teacher education, practice, and coaching.

  This resource was created by Melissa Dux in collaboration with Kristen Evans as part of the 2019-20 ESU-NDE Digital Age Pedagogy Project. Educators worked with coaches to create Lesson Plans promoting both content area and digital age skills. This Lesson Plan is designed for students in grades 9-12 (possibly dual credit) taking a Business or Technology course.Students will use a webtool to Compare and Contrast Income Statements and Balance Sheets. Students will show their understanding of financial statements and share their knowledge by creating an infographic. 

This resource is a video abstract of a research paper created by Research Square on behalf of its authors. It provides a synopsis that's easy to understand, and can be used to introduce the topics it covers to students, researchers, and the general public. The video's transcript is also provided in full, with a portion provided below for preview:

"Artificial Intelligence and blockchain technologies are revolutionizing how various industries work, including the accounting industry. As the tools of the trade grow smarter, what will the future landscape of accounting look like? And where will accounting grads find a place in it? Researchers address these and other questions in a recent review published in the journal IEEE Access. AI and blockchain technologies are already having a big impact on how accounting firms run. Deloitte has created a voice analysis tool that monitors customer interactions and identifies high-risk interactions through natural language processing. PricewaterhouseCoopers has an entire AI audit lab designed to improve audit quality and operational efficiency, and Ernst & Young has developed Blockchain Analyzer, which enables in-depth reviews of cryptocurrecy transactions. Accounting students are recommended to hone their programming skills and stay abreast of emerging technologies to thrive in this fast-changing environment..."

The rest of the transcript, along with a link to the research itself, is available on the resource itself.

This Farmers' Agribusiness training course has been developed to help both farmers and farmer organisations. Its intention is to provide access to provide access to additional skills and knowledge that will allow farmers to move from a 'farm' to a 'firm'. This lesson provides information on what farming activities could be considered 'Enterprises' and incorporated into an Enterprise Accounting spreadsheet, how to use functions to calculate totals and averages within the spreadsheet program, customise formula using a spreadsheet program and how to customise the Enterprise accounting template.

This book is suitable for an undergraduate or MBA level Financial Accounting course.

The authors bring their collective teaching wisdom to bear in this book not by changing "the message"(financial accounting content), but by changing "the messenger" (the way the content is presented). The approach centers around utilizing the Socratic method, or simply put, asking and answering questions. The reason that this approach continues to be glorified after thousands of years is simple - it engages students and stresses understanding over memorization. So this text covers standard topics in a standard sequence, but does so through asking a carefully constructed series of questions along with their individual answers.

Studies basic concepts of financial and managerial accounting. Viewpoint is that of the users of accounting information (especially managers) rather than the preparer (the accountant).

The is a comprehensive video series covering principles of financial accounting starting with financial accounting for sole-proprietorship, then partnerships and finally corporations.

Comprehensive series of videos for introductory financial accounting courses featuring sample problems and solutions

Long Description:
Many accountants, trainees and accounting students worry about accounting for financial instruments. They hear numerous complex sounding discussions about the topic and the topic can become quite daunting. Financial Instrument Accounting for Beginners removes this complexity and will have you on top of the basics of accounting for financial instruments in no time.

The award winning author team draw on years of experience of successfully introducing students to financial instrument accounting, in combining all the facts and examples you need to begin understanding this complex topic. Their video explanations enhance your reading and supports you in building your knowledge and confidence in accounting for financial instruments. Finally, test how much your knowledge and confidence of the topic has grown with the included questions and solutions.

Word Count: 16527

(Note: This resource's metadata has been created automatically by reformatting and/or combining the information that the author initially provided as part of a bulk import process.)

15.514 is an intensive introduction to the preparation and interpretation of financial information for investors (external users) and managers (internal users) and to the use of financial instruments to support system and project creation. The course adopts a decision-maker perspective on accounting and finance with the goal of helping students develop a framework for understanding financial, managerial, and tax reports. 15.514 is restricted to System Design and Management students.
Acknowledgements
Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course:

The Five Challenges (see Syllabus and Lecture 1)
"What Do Intel and Accountants Have in Common?" (see Lecture 1)
A Conceptual Framework for Financial Accounting (see Lecture 1)

This resource is a video abstract of a research paper created by Research Square on behalf of its authors. It provides a synopsis that's easy to understand, and can be used to introduce the topics it covers to students, researchers, and the general public. The video's transcript is also provided in full, with a portion provided below for preview:

"A company's economic performance varies over time But a company's executives can use earnings management to reduce the variability of reported earnings - a common measure of economic performance This process, known as “income smoothing,” has been debated by regulators and researchers Some worry that executives may use income smoothing to mask poor economic performance Others argue that income smoothing allows executives to report earnings that better reflect the company’s true ongoing performance A new study examines how income smoothing impacts debt contract design and financial covenant effectiveness to provide evidence on these issues The study finds that debt contracts to borrowers who smooth income are more likely to include an earnings-based debt covenant And income smoothers are less likely to experience a spurious covenant violation, where a debt covenant is violated even though credit risk has not increased These findings suggest that smoothed earnings are more useful in monitor.."

The rest of the transcript, along with a link to the research itself, is available on the resource itself.

This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants.

This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE.

This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis.

Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.