Financial Accounting-Adjusting Entries & Financial Statement | Видеокурсы и книги по темам. Video Tutorials and books

Financial Accounting-Adjusting Entries & Financial Statement

Тема в разделе "Купоны на Udemy на бесплатное обучение.", создана пользователем Администратор, июл 20, 2020.

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    Adjusting entries, posting adjusting entries to a worksheet,
    financial statement creation from an adjusted trial balance, and reversing
    entries will be covered in this course.


    The adjusting entry process is a fundamental bookkeeping and
    accounting process but is often the accounting process most misunderstood.


    Because of the name of accounting adjusting entry process we are
    led 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 be
    needed if the accounting department did their work perfectly through the
    period. This assumption of the adjusting process fixing errors is not the
    primary purpose for the adjusting process.


    The adjusting process is a necessary part of the accounting
    cycle and one that is built into the accounting system. In other words, we plan
    for the adjusting process, and part of the plan is to enter normal accounting
    transactions in such a way that we will most easily be able to make adjustments
    at the end of the time period.


    The adjusting process helps significantly with the understanding
    of accrual concepts because the adjusting process focuses on timing
    differences, 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 statement
    component.


    Once the adjusting entries are complete, we can use the adjusted
    trial balance to create the financial statements, the balance sheet, the income
    statement, 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.

    Instructors: Robert (Bob) Steele

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