Unit 14 lessons
The extended accounting cycle
- Accounting cycle diagnostic and reporting frameworks70 minutes
- Adjusting and correcting entries80 minutes
- Closing and reversing entries70 minutes
- The computerized accounting cycle85 minutes
Ontario Grade 12 · BAT4M
Financial Accounting Principles
Extend the cycle into receivables, assets, partnerships, corporations, financing, cash flow, annual reports, and defensible business decisions.
24 lessonsUniversity/college preparationPrerequisite: BAF3MWorked examplesPractice + solutionsPrintable
Financial Accounting Principles course sequence
Unit 25 lessons
Detailed accounting for assets
- Receivables and the allowance method85 minutes
- Notes receivable and card sales80 minutes
- Inventory ownership, systems, and controls85 minutes
- Inventory cost-flow methods90 minutes
- Inventory errors and decision analysis80 minutes
Unit 34 lessons
Long-term operating assets
- Capital versus revenue expenditures80 minutes
- Depreciation methods and estimate revisions90 minutes
- Capital-asset disposals75 minutes
- Natural resources and intangible assets85 minutes
Unit 45 lessons
Partnerships and corporations
- Partnership formation and income distribution90 minutes
- Admission and retirement of partners85 minutes
- Partnership dissolution90 minutes
- Corporations, share classes, and issuance80 minutes
- Dividends, retained earnings, and equity90 minutes
Unit 55 lessons
Financing, cash flow, and analysis
- Debt versus equity, notes, and loan schedules90 minutes
- Bonds and effective financing cost90 minutes
- Direct and indirect cash-flow statements100 minutes
- Annual reports, horizontal analysis, and vertical analysis90 minutes
- Ratio analysis and recommendations100 minutes
Unit 61 lessons