Basic Bookkeeping
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WHAT TO EXPECT
Learning Objectives
- Understand basic accounting terminology.
- Identify the differences between the cash and accrual accounting methods.
- Keep track of your business by becoming familiar with accounts payable and accounts receivable.
- Use a journal and general ledger to document business financials.
- Utilize the balance sheet.
- Identify different types of financial statements.
- Uncover the reasons for, and actually create a budget.
Course Outline
Module One: Basic Terminology (I)
- Balance Sheet
- Assets
- Liabilities
- Equity
- Income Statement
- Revenue
- Cost of Goods Sold
- Expenses
- Accounting Period
-
Review
Module Two: Basic Terminology (II)
- Accounts Receivable
- Accounts Payable
- Depreciation
- General Ledger
- Interest
- Inventory
- Journals
- Payroll
- Trial Balance
-
Review
Module Three: Accounting Methods
- Cash Method
- Accrual Method
- Differences between Cash and Accrual
- Module Three: Review Questions
Module Four: Keeping Track of Your Business
- Accounts Payable
- Accounts Receivable
- The Journal
- The General Ledger
- Cash Management
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Module Four: Review Questions
Module Five: Understanding the Balance Sheet
- The Accounting Equation
- Double-Entry Accounting
- Types of Assets
- Types of Liabilities
- Equity
- Module
Five: Review Questions
Module Six: Other Financial Statements
- Income Statement
- Cash Flow Statement
- Capital Statement
- Budget vs. Actual
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Module Six: Review Questions
Module Seven: Payroll Accounting / Terminology
- Gross Wages
- Net Wages
- Employee Tax With holdings
- Employer Tax Expenses
- Salary Deferrals
- Employee Payroll
- Employee Benefits
- Tracking Accrued Leave
- Government Payroll Returns/Reports
-
Review
Module Eight: End of Period Procedures
- Depreciating Your Assets
- Reconciling Cash
- Reconciling Investments
- Working with the Trial Balance
- Bad Debt
- Posting Adjustments and Corrections
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Module Eight: Review Questions
Module Nine: Financial Planning, Budgeting and Control
- Reasons for Budgeting
- Creating a Budget
- Comparing Budget to Actual Expenses
- Module Nine: Review Questions
Module Ten: Auditing
- What is an Audit?
- When and Why Would You Audit?
- Internal
- External
- Module
Ten: Review Questions