Accounting(ACFN25_OC1) - Train Up Institute International

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Chapter One 11 Topics

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1.1 Introduction to Accounting

1.2 – Accounting equation _ Debit Vs Credit

1.3 – Further on Debit Vs Credit

1.4 Principles and Accounting Careers

1.5 – Journalizing, ledger, and trial balance

1.6 Class Excercise

1.6 Financial statement

1.7 Time Period, Accrual Vs Cash, Revenue and expense recognition

1.8-Adjusting-Entries

1.9 Adjusting entries – Class Exercise

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Chapter Two 3 Topics

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2.1 Cash – petty cash

2.2 Bank Reconciliation

2.3 Bank Reconciliation Journal Entries

Chapter Three 5 Topics

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3.2 Receivable (Uncollectibles)

3.3 Receivable – Estimating, Recovery _ selling of receivables

3.4 Notes Receivable

3.5 Accrued Receivable and Finalizing Account receivable

Chapter Four 4 Topics

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Ch 4.1 – Inventory

4.2 Valuation of Inventory

4.3- Inventory – Perpetual and Periodic System

4.4-Spoilage-and-Lower-of-Cost-or-Net-Realizable-Value

Chapter Five 3 Topics

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5.1 – Fixed Asset

3.2 Depreciation Method

5.3. Disposal of Fixed Asset

Chapter Six 2 Topics

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6.2 – Wage and Salaries

Chapter Seven 1 Topic

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7.1 Suspense Account