{"id":2771,"date":"2020-09-04T18:49:49","date_gmt":"2020-09-04T18:49:49","guid":{"rendered":"https:\/\/courses.lumenlearning.com\/wm-financialaccounting\/chapter\/course-contents-at-a-glance\/"},"modified":"2020-11-18T17:58:28","modified_gmt":"2020-11-18T17:58:28","slug":"course-contents-at-a-glance","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/chapter\/course-contents-at-a-glance\/","title":{"raw":"Course Contents at a Glance","rendered":"Course Contents at a Glance"},"content":{"raw":"<img class=\"aligncenter wp-image-220\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/01212659\/binoculars2.png\" alt=\"an icon of a pair of binoculars\" width=\"250\" height=\"142\" \/>\r\n\r\nThe following list shows a summary of the topics covered in this course. To see all of the course pages, visit the <a href=\"https:\/\/courses.lumenlearning.com\/wm-financialaccounting\/\" target=\"_blank\" rel=\"noopener\"><strong>Table of Contents<\/strong><\/a>.\r\n<h2>Module 0: Personal Accounting<\/h2>\r\n<ul>\r\n \t<li>Financing Your Education<\/li>\r\n \t<li>Financing the Present<\/li>\r\n \t<li>Financing the Future<\/li>\r\n<\/ul>\r\n<h2>Module 1: The Role of Accounting in Business<\/h2>\r\n<ul>\r\n \t<li>Accounting Defined<\/li>\r\n \t<li>Accounting Information<\/li>\r\n \t<li>The Basic Accounting Equation<\/li>\r\n \t<li>Accounting in Business<\/li>\r\n \t<li>Challenges in Accounting<\/li>\r\n<\/ul>\r\n<h2>Module 2: Accounting Principles<\/h2>\r\n<ul>\r\n \t<li>Financial Accounting Standards in the United States<\/li>\r\n \t<li>Fundamental Concepts of US Accounting Standards<\/li>\r\n \t<li>Accrual Basis Accounting<\/li>\r\n \t<li>International Financial Reporting Standards<\/li>\r\n<\/ul>\r\n<h2>Module 3: Recording Business Transactions<\/h2>\r\n<ul>\r\n \t<li>Double-Entry Bookkeeping<\/li>\r\n \t<li>Journals and Ledgers<\/li>\r\n \t<li>The Recording Process<\/li>\r\n<\/ul>\r\n<h2>Module 4: Completing the Accounting Cycle<\/h2>\r\n<ul>\r\n \t<li>The Adjusting Process<\/li>\r\n \t<li>Creating Adjusting Journal Entries<\/li>\r\n \t<li>Preparing an Adjusted Trial Balance<\/li>\r\n \t<li>Preparing Financial Statements<\/li>\r\n \t<li>Closing the Books<\/li>\r\n<\/ul>\r\n<h2>Module 5: Accounting for Cash<\/h2>\r\n<ul>\r\n \t<li>Establishing Internal Controls<\/li>\r\n \t<li>Accounting for Petty Cash<\/li>\r\n \t<li>Preparing a Bank Reconciliation<\/li>\r\n \t<li>Accounting for Credit Card Transactions<\/li>\r\n \t<li>Financial Statement Presentation<\/li>\r\n<\/ul>\r\n<h2>Module 6: Receivables and Revenue<\/h2>\r\n<ul>\r\n \t<li>Revenue Recognition<\/li>\r\n \t<li>Uncollectible Accounts<\/li>\r\n \t<li>Notes Receivable<\/li>\r\n \t<li>Reporting Receivables on the Financial Statements<\/li>\r\n<\/ul>\r\n<h2>Module 7: Merchandising Operations<\/h2>\r\n<ul>\r\n \t<li>Merchandising Business<\/li>\r\n \t<li>Periodic Inventory System<\/li>\r\n \t<li>Perpetual Inventory System<\/li>\r\n \t<li>Controls over Inventory<\/li>\r\n<\/ul>\r\n<h2>Module 8: Inventory Valuation Methods<\/h2>\r\n<ul>\r\n \t<li>Inventory Cost Flow Assumptions<\/li>\r\n \t<li>Inventory Cost Methods<\/li>\r\n \t<li>Financial Statement Presentation<\/li>\r\n<\/ul>\r\n<h2>Module 9: Property, Plant, and Equipment<\/h2>\r\n<ul>\r\n \t<li>Plant Assets<\/li>\r\n \t<li>Depreciation Expense<\/li>\r\n \t<li>Journalizing Asset Disposal<\/li>\r\n \t<li>Reporting PP&amp;E<\/li>\r\n<\/ul>\r\n<h2>Module 10: Other Assets<\/h2>\r\n<ul>\r\n \t<li>Natural Resources<\/li>\r\n \t<li>Intangible Assets<\/li>\r\n \t<li>Other Current and Noncurrent Assets<\/li>\r\n \t<li>Reporting Other Assets<\/li>\r\n<\/ul>\r\n<h2>Module 11: Current Liabilities<\/h2>\r\n<ul>\r\n \t<li>Current Liabilities<\/li>\r\n \t<li>Accounts Payable<\/li>\r\n \t<li>Payroll<\/li>\r\n \t<li>Other Current Liabilities<\/li>\r\n \t<li>Reporting Current Liabilities<\/li>\r\n<\/ul>\r\n<h2>Module 12: Non-Current Liabilities<\/h2>\r\n<ul>\r\n \t<li>Long-term Financing<\/li>\r\n \t<li>Bonds Payable<\/li>\r\n \t<li>Leases<\/li>\r\n \t<li>Reporting Long-Term Liabilities<\/li>\r\n<\/ul>\r\n<h2>Module 13: Accounting for Corporations<\/h2>\r\n<ul>\r\n \t<li>Corporations<\/li>\r\n \t<li>Capital Stock Transactions<\/li>\r\n \t<li>Distribution of Earnings<\/li>\r\n \t<li>Financial Statement Presentation<\/li>\r\n<\/ul>\r\n<h2>Module 14: Statement of Cash Flows<\/h2>\r\n<ul>\r\n \t<li>Statement of Cash Flows<\/li>\r\n \t<li>Indirect Method of Preparing a Statement of Cash Flows<\/li>\r\n \t<li>Preparing a Statement of Cash Flows<\/li>\r\n<\/ul>\r\n<h2>Module 15: Financial Statement Analysis<\/h2>\r\n<ul>\r\n \t<li>Objectives of Financial Statement Analysis<\/li>\r\n \t<li>Liquidity Measures<\/li>\r\n \t<li>Operating Efficiency Measures<\/li>\r\n \t<li>Measures of Profitability<\/li>\r\n \t<li>Measures of Solvency<\/li>\r\n \t<li>Comparative Analysis of Financial Statements<\/li>\r\n<\/ul>","rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-220\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/01212659\/binoculars2.png\" alt=\"an icon of a pair of binoculars\" width=\"250\" height=\"142\" \/><\/p>\n<p>The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the <a href=\"https:\/\/courses.lumenlearning.com\/wm-financialaccounting\/\" target=\"_blank\" rel=\"noopener\"><strong>Table of Contents<\/strong><\/a>.<\/p>\n<h2>Module 0: Personal Accounting<\/h2>\n<ul>\n<li>Financing Your Education<\/li>\n<li>Financing the Present<\/li>\n<li>Financing the Future<\/li>\n<\/ul>\n<h2>Module 1: The Role of Accounting in Business<\/h2>\n<ul>\n<li>Accounting Defined<\/li>\n<li>Accounting Information<\/li>\n<li>The Basic Accounting Equation<\/li>\n<li>Accounting in Business<\/li>\n<li>Challenges in Accounting<\/li>\n<\/ul>\n<h2>Module 2: Accounting Principles<\/h2>\n<ul>\n<li>Financial Accounting Standards in the United States<\/li>\n<li>Fundamental Concepts of US Accounting Standards<\/li>\n<li>Accrual Basis Accounting<\/li>\n<li>International Financial Reporting Standards<\/li>\n<\/ul>\n<h2>Module 3: Recording Business Transactions<\/h2>\n<ul>\n<li>Double-Entry Bookkeeping<\/li>\n<li>Journals and Ledgers<\/li>\n<li>The Recording Process<\/li>\n<\/ul>\n<h2>Module 4: Completing the Accounting Cycle<\/h2>\n<ul>\n<li>The Adjusting Process<\/li>\n<li>Creating Adjusting Journal Entries<\/li>\n<li>Preparing an Adjusted Trial Balance<\/li>\n<li>Preparing Financial Statements<\/li>\n<li>Closing the Books<\/li>\n<\/ul>\n<h2>Module 5: Accounting for Cash<\/h2>\n<ul>\n<li>Establishing Internal Controls<\/li>\n<li>Accounting for Petty Cash<\/li>\n<li>Preparing a Bank Reconciliation<\/li>\n<li>Accounting for Credit Card Transactions<\/li>\n<li>Financial Statement Presentation<\/li>\n<\/ul>\n<h2>Module 6: Receivables and Revenue<\/h2>\n<ul>\n<li>Revenue Recognition<\/li>\n<li>Uncollectible Accounts<\/li>\n<li>Notes Receivable<\/li>\n<li>Reporting Receivables on the Financial Statements<\/li>\n<\/ul>\n<h2>Module 7: Merchandising Operations<\/h2>\n<ul>\n<li>Merchandising Business<\/li>\n<li>Periodic Inventory System<\/li>\n<li>Perpetual Inventory System<\/li>\n<li>Controls over Inventory<\/li>\n<\/ul>\n<h2>Module 8: Inventory Valuation Methods<\/h2>\n<ul>\n<li>Inventory Cost Flow Assumptions<\/li>\n<li>Inventory Cost Methods<\/li>\n<li>Financial Statement Presentation<\/li>\n<\/ul>\n<h2>Module 9: Property, Plant, and Equipment<\/h2>\n<ul>\n<li>Plant Assets<\/li>\n<li>Depreciation Expense<\/li>\n<li>Journalizing Asset Disposal<\/li>\n<li>Reporting PP&amp;E<\/li>\n<\/ul>\n<h2>Module 10: Other Assets<\/h2>\n<ul>\n<li>Natural Resources<\/li>\n<li>Intangible Assets<\/li>\n<li>Other Current and Noncurrent Assets<\/li>\n<li>Reporting Other Assets<\/li>\n<\/ul>\n<h2>Module 11: Current Liabilities<\/h2>\n<ul>\n<li>Current Liabilities<\/li>\n<li>Accounts Payable<\/li>\n<li>Payroll<\/li>\n<li>Other Current Liabilities<\/li>\n<li>Reporting Current Liabilities<\/li>\n<\/ul>\n<h2>Module 12: Non-Current Liabilities<\/h2>\n<ul>\n<li>Long-term Financing<\/li>\n<li>Bonds Payable<\/li>\n<li>Leases<\/li>\n<li>Reporting Long-Term Liabilities<\/li>\n<\/ul>\n<h2>Module 13: Accounting for Corporations<\/h2>\n<ul>\n<li>Corporations<\/li>\n<li>Capital Stock Transactions<\/li>\n<li>Distribution of Earnings<\/li>\n<li>Financial Statement Presentation<\/li>\n<\/ul>\n<h2>Module 14: Statement of Cash Flows<\/h2>\n<ul>\n<li>Statement of Cash Flows<\/li>\n<li>Indirect Method of Preparing a Statement of Cash Flows<\/li>\n<li>Preparing a Statement of Cash Flows<\/li>\n<\/ul>\n<h2>Module 15: Financial Statement Analysis<\/h2>\n<ul>\n<li>Objectives of Financial Statement Analysis<\/li>\n<li>Liquidity Measures<\/li>\n<li>Operating Efficiency Measures<\/li>\n<li>Measures of Profitability<\/li>\n<li>Measures of Solvency<\/li>\n<li>Comparative Analysis of Financial Statements<\/li>\n<\/ul>\n","protected":false},"author":17,"menu_order":2,"template":"","meta":{"_candela_citation":"[]","CANDELA_OUTCOMES_GUID":"","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-2771","chapter","type-chapter","status-publish","hentry"],"part":2769,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/2771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/wp\/v2\/users\/17"}],"version-history":[{"count":2,"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/2771\/revisions"}],"predecessor-version":[{"id":6299,"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/2771\/revisions\/6299"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/pressbooks\/v2\/parts\/2769"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/2771\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/wp\/v2\/media?parent=2771"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=2771"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/wp\/v2\/contributor?post=2771"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-clinton-financialaccounting\/wp-json\/wp\/v2\/license?post=2771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}