Lessons in Accounting 1 - University of Jordan:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 1- Full Chapter

12. 12 2- Comprehensive example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3 - Explain the reasons for adjusting entries

18. 18 4 - Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

38. 38 Chapter in a sketch

39. 39 1- Determine the classifications and quantities of inventory

40. 40 2- Explain the cost flow assumptions for inventory

41. 41 3- Explain the financial effects of these cost flow assumptions

42. 42 4- Explain the Lower of cost or net realizable value

43. 43 5- Indicate the effects of inventory errors on financials

44. 44 6- Explain the presentation and analysis of inventory

45. 45 PRACTICE QUESTIONS

46. 46 Chapter in a sketch

47. 47 1- Define Fraud and Internal control

48. 48 2- Identify the principles of internal control activities

49. 49 3- What are the applications of internal control principles to cash receipts and payments

50. 50 4- What are the operations of a petty cash fund

51. 51 5- Explain the control features of a bank account

52. 52 6- Prepare bank reconciliations and explain the reporting of cash

53. 53 PRACTICE QUESTIONS

54. 54 Thank you !

Lessons in Accounting 1 - Hashimate University:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- What is Accounting and who are the Users ?

4. 4 2- Explain Accounting standards , Measurement principles and some assumptions

5. 5 3- Accounting Equation and its components

6. 6 4- Business transactions effects on accounting Equation

7. 7 5- The Financial statements and their preparation

8. 8 Chapter in a sketch

9. 9 Full Chapter

10. 10 Comprehensive example

11. 11 Chapter in a sketch

12. 12 1- Explain Time Period Assumption

13. 13 2- Explain Accrual Basis

14. 14 3- Explain the reasons for adjusting entries

15. 15 4 - Prepare Deferrals adjusting entries

16. 16 5- Explain the preparation of correcting entries

17. 17 Comprehensive example

18. 18 Chapter in a sketch

19. 19 1- Prepare a work sheet

20. 20 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

21. 21 4- State the accounting cycle steps

22. 22 5- Explain the preparation of correcting entries

23. 23 6- Identify the classification of the Statement of Financial Position

24. 24 Chapter in a sketch

25. 25 1- Explain the differences between service and merchandising companies

26. 26 2- Explain the recording of purchases and sales under a perpetual inventory system

27. 27 3- Identify the accounting cycle steps for a merchandising Company

28. 28 4- Prepare the Income Statement for merchandising companies

29. 29 5- Identify the importance of gross profit and its computation

30. 30 6- Explain the recording of purchases and sales under a periodic inventory system

31. 31 Comprehensive example

32. 32 Material Slides

33. 33 PRACTICE QUESTIONS

34. 34 PRACTICE QUESTIONS

35. 35 PRACTICE QUESTIONS

36. 36 PRACTICE QUESTIONS

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - University of Jordan:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- Identify the different types of receivables

4. 4 2- Explain how companies recognize, value, and dispose of accounts receivable

5. 5 3- Compute the maturity date and interest on notes receivable

6. 6 4- Explain how companies recognize, value, and dispose of notes receivable

7. 7 5- Explain the presentation and analysis of receivables

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Apply the cost principle to the plant assets

11. 11 2- Identify different depreciation methods and how to calculate them

12. 12 3- Compare between Revenue (Operating) & Capital expenditures

13. 13 4- How to account for disposal of plant assets

14. 14 5- Compute depletion of natural resources

15. 15 6- Explain the basic issues related to intangible assets

16. 16 7- Explain how to report plant assets, natural resources and intangible assets in FSs

17. 17 PRACTICE QUESTIONS

18. 18 Chapter in a sketch

19. 19 1- Identify the major types of current liabilities

20. 20 2- Explain the accounting treatment for short and long term notes payable

21. 21 3- Explain the accounting treatment for other current liabilities

22. 22 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

23. 23 5- Prepare the entries when the bonds are redeemed

24. 24 6- Apply the effective interest rate and straight line method of bond discount and bond premium

25. 25 7- Explain how to report liabilities in the FSs

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify corporation characteristics

29. 29 2- Explain the issuance of ordinary shares

30. 30 3- Explain the accounting treatment of treasury shares

31. 31 4- Explain the differences between preference and ordinary shares

32. 32 5- Explain the accounting treatment for cash dividends and share dividends

33. 33 6- Identify the items showed in RE statement

34. 34 7- Explain how to report Equity in the FSs

35. 35 PRACTICE QUESTIONS

36. 36 Chapter in a sketch

37. 37 1- Explain the reasons for investing in debt and shares

38. 38 2- Explain the accounting treatment for share investment

39. 39 3- Explain how to report investments in the FSs

40. 40 4- Explain the accounting treatment for debt investments

41. 41 5- Describe the use of consolidated financial statements

42. 42 6- Differentiate between short-term and long term investments

43. 43 PRACTICE QUESTIONS

44. 44 Chapter in a sketch

45. 45 1- Explain the usefulness of the cash flow statement

46. 46 2- Differentiate between Operating, Investing and Financing activities

47. 47 3- Identify the steps of preparing the cash flow statement under the indirect method

48. 48 4- Identify the free cash flow

49. 49 PRACTICE QUESTIONS

50. 50 Material Slides

Lessons in Managerial Accounting - University of Jordan:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- Explain what is management accounting and list the differences With financial accounting

4. 4 2- Identify the activities of managerial accounting

5. 5 Chapter in a sketch

6. 6 1- Identify the categories of Manufacturing and Non-Manufacturing costs

7. 7 2- Classify costs based on cost behavior

8. 8 3- Preparing traditional and Contribution income statements

9. 9 Chapter in a sketch

10. 10 1- Overview of CVP relationship

11. 11 2- Explain Target Profit analysis

12. 12 3- Explain break-even point

13. 13 4- Explain Margin of Safety

14. 14 5- Explain Operating Leverage

15. 15 6- Explain the Sales Mix

16. 16 Chapter in a sketch

17. 17 1- Explaining the Variable Vs Absorption costing methods

18. 18 2- Reconciliation between Variable & Absorption Costing

19. 19 3- Explaining the segment reporting financial statements

20. 20 Chapter in a sketch

21. 21 1- Define activities, Cost pools and Cost measures

22. 22 2- Assign overhead Costs to Cost pools

23. 23 3- Calculate the activity rate

24. 24 4- Assign overhead Costs to Cost objects

25. 25 5- Prepare Management reports

26. 26 Chapter in a sketch

27. 27 1- To have an overview on budgeting

28. 28 2- Explain the types of budgets and how to prepare them

29. 29 Chapter in a sketch

30. 30 1- To have an overview on Decision making concepts

31. 31 2- Explain adding or dropping segments

32. 32 3- Explain buy or make Decisions

33. 33 4- Explain Special orders

34. 34 5- Explain the concept of constrained resources

35. 35 6- Explain the concept of Joint Cost

36. 36 Material Slides

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Intermediate Accounting 1 - University of Jordan:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies Dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Accounting 2 - Hashimate University :

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- Define Fraud and Internal control

4. 4 2- What are the applications of internal control principles to cash receipts and payments

5. 5 3- Explain the control features of a bank account

6. 6 4- Identify the principles of internal control activities

7. 7 5- What are the operations of a petty cash fund

8. 8 6- Prepare bank reconciliations and explain the reporting of cash

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 1- Identify the different types of receivables

12. 12 2- Explain how companies recognize, value, and dispose of accounts receivable

13. 13 3- Compute the maturity date and interest on notes receivable

14. 14 4- Explain how companies recognize, value, and dispose of notes receivable

15. 15 5- Explain the presentation and analysis of receivables

16. 16 PRACTICE QUESTIONS

17. 17 Chapter in a sketch

18. 18 1- Apply the cost principle to the plant assets

19. 19 2- Identify different depreciation methods and how to calculate them

20. 20 3- Compare between Revenue (Operating) & Capital expenditures

21. 21 4- How to account for disposal of plant assets

22. 22 5- Compute depletion of natural resources

23. 23 6- Explain the basic issues related to intangible assets

24. 24 7- Explain how to report plant assets, natural resources and intangible assets in FSs

25. 25 PRACTICE QUESTIONS

26. 26 Material Slides 1

27. 27 Material Slides 2

Lessons in Intermediate Accounting 1 - Hashemite University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Accounting 1 - Yarmouk University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3 - Explain the reasons for adjusting entries

18. 18 4 - Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

38. 38 Chapter in a sketch

39. 39 1- Define Fraud and Internal control

40. 40 2- Identify the principles of internal control activities

41. 41 3- What are the applications of internal control principles to cash receipts and payments

42. 42 4- What are the operations of a petty cash fund

43. 43 5- Explain the control features of a bank account

44. 44 6- Prepare bank reconciliations and explain the reporting of cash

45. 45 PRACTICE QUESTIONS

46. 46 Thank you !

Lessons in Accounting 2 - Yarmouk University:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Identify the different types of receivables

13. 13 2- Explain how companies recognize, value, and dispose of accounts receivable

14. 14 3- Compute the maturity date and interest on notes receivable

15. 15 4- Explain how companies recognize, value, and dispose of notes receivable

16. 16 5- Explain the presentation and analysis of receivables

17. 17 PRACTICE QUESTIONS

18. 18 Chapter in a sketch

19. 19 1- Apply the cost principle to the plant assets

20. 20 2- Identify different depreciation methods and how to calculate them

21. 21 3- Compare between Revenue (Operating) & Capital expenditures

22. 22 4- How to account for disposal of plant assets

23. 23 5- Compute depletion of natural resources

24. 24 6- Explain the basic issues related to intangible assets

25. 25 7- Explain how to report plant assets, natural resources and intangible assets in FSs

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the major types of current liabilities

29. 29 2- Explain the accounting treatment for short and long term notes payable

30. 30 3- Explain the accounting treatment for other current liabilities

31. 31 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

32. 32 5- Prepare the entries when the bonds are redeemed

33. 33 6- Apply the effective interest rate and straight line method of bond discount and bond premium

34. 34 7- Explain how to report liabilities in the FSs

35. 35 PRACTICE QUESTIONS

36. 36 Material Slides 2

37. 37 Chapter in a sketch

38. 38 1- Identify corporation characteristics

39. 39 2- Explain the issuance of ordinary shares

40. 40 3- Explain the accounting treatment of treasury shares

41. 41 4- Explain the differences between preference and ordinary shares

42. 42 5- Explain the accounting treatment for cash dividends and share dividends

43. 43 6- Identify the items showed in RE statement

44. 44 7- Explain how to report Equity in the FSs

45. 45 PRACTICE QUESTIONS

46. 46 7- Apply the Gross Profit Method

47. 47 8- Apply the Retail Inventory Method

48. 48 9- Apply the Relative Sales Value

49. 49 10- Explain Moving average

Lessons in Intermediate Accounting 1 - Yarmouk University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Accounting 1 - German Jordanian University:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- What is Accounting and who are the Users ?

4. 4 2- Explain Accounting standards , Measurement principles and some assumptions

5. 5 3- Accounting Equation and its components

6. 6 4- Business transactions effects on accounting Equation

7. 7 5- The Financial statements and their preparation

8. 8 Chapter in a sketch

9. 9 Full Chapter

10. 10 Comprehensive example

11. 11 Chapter in a sketch

12. 12 Chapter in a sketch

13. 13 Chapter in a sketch

14. 14 1- Explain Time Period Assumption

15. 15 2- Explain Accrual Basis

16. 16 3- Explain the reasons for adjusting entries

17. 17 4- Prepare Deferrals adjusting entries

18. 18 5- Prepare Accruals adjusting entries

19. 19 Comprehensive example

20. 20 1- Prepare a work sheet

21. 21 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

22. 22 4- State the accounting cycle steps

23. 23 5- Explain the preparation of correcting entries

24. 24 6- Identify the classification of the Statement of Financial Position

25. 25 1- Explain the differences between service and merchandising companies

26. 26 2- Explain the recording of purchases and sales under a perpetual inventory system

27. 27 3- Identify the accounting cycle steps for a merchandising Company

28. 28 4- Prepare the Income Statement for merchandising companies

29. 29 5- Identify the importance of gross profit and its computation

30. 30 6- Explain the recording of purchases and sales under a periodic inventory system

31. 31 Comprehensive example

32. 32 Material Slides

33. 33 PRACTICE QUESTIONS

34. 34 PRACTICE QUESTIONS

35. 35 PRACTICE QUESTIONS

36. 36 PRACTICE QUESTIONS

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - German Jordanian University :

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- Determine the classifications and quantities of inventory

4. 4 2- Explain the cost flow assumptions for inventory

5. 5 3- Explain the financial effects of these cost flow assumptions

6. 6 4- Explain the Lower of cost or net realizable value

7. 7 5- Indicate the effects of inventory errors on financials

8. 8 6- Explain the presentation and analysis of inventory

9. 9 Chapter in a sketch

10. 10 1- Define Fraud and Internal control

11. 11 2- What are the applications of internal control principles to cash receipts and payments

12. 12 3- Explain the control features of a bank account

13. 13 4- Identify the principles of internal control activities

14. 14 5- What are the operations of a petty cash fund

15. 15 6- Prepare bank reconciliations and explain the reporting of cash

16. 16 Chapter in a sketch

17. 17 Chapter in a sketch

18. 18 Chapter in a sketch

19. 19 1- Identify the different types of receivables

20. 20 2- Explain how companies recognize, value, and dispose of accounts receivable

21. 21 3- Compute the maturity date and interest on notes receivable

22. 22 4- Explain how companies recognize, value, and dispose of notes receivable

23. 23 5- Explain the presentation and analysis of receivables

24. 24 1- Apply the cost principle to the plant assets

25. 25 2- Identify different depreciation methods and how to calculate them

26. 26 3- Compare between Revenue (Operating) & Capital expenditures

27. 27 4- How to account for disposal of plant assets

28. 28 5- Compute depletion of natural resources

29. 29 6- Explain the basic issues related to intangible assets

30. 30 7- Explain how to report plant assets, natural resources and intangible assets in FSs

31. 31 1- Identify the major types of current liabilities

32. 32 2- Explain the accounting treatment for short and long term notes payable

33. 33 3- Explain the accounting treatment for other current liabilities

34. 34 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

35. 35 5- Prepare the entries when the bonds are redeemed

36. 36 6- Apply the effective interest rate and straight line method of bond discount and bond premium

37. 37 7- Explain how to report liabilities in the FSs

38. 38 Material Slides 1

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Managerial Accounting - German Jordanian University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Intermediate Accounting 1 - German Jordanian University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Accounting 1 - Mutah University:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- What is Accounting and who are the Users ?

4. 4 2- Explain Accounting standards , Measurement principles and some assumptions

5. 5 3- Accounting Equation and its components

6. 6 4- Business transactions effects on accounting Equation

7. 7 5- The Financial statements and their preparation

8. 8 Chapter in a sketch

9. 9 Full Chapter

10. 10 Comprehensive example

11. 11 Chapter in a sketch

12. 12 1- Explain Time Period Assumption

13. 13 2- Explain Accrual Basis

14. 14 3- Explain the reasons for adjusting entries

15. 15 4- Prepare Deferrals adjusting entries

16. 16 5- Prepare Accruals adjusting entries

17. 17 Comprehensive example

18. 18 Chapter in a sketch

19. 19 1- Prepare a work sheet

20. 20 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

21. 21 4- State the accounting cycle steps

22. 22 5- Explain the preparation of correcting entries

23. 23 6- Identify the classification of the Statement of Financial Position

24. 24 Chapter in a sketch

25. 25 1- Explain the differences between service and merchandising companies

26. 26 2- Explain the recording of purchases and sales under a perpetual inventory system

27. 27 3- Identify the accounting cycle steps for a merchandising Company

28. 28 4- Prepare the Income Statement for merchandising companies

29. 29 5- Identify the importance of gross profit and its computation

30. 30 6- Explain the recording of purchases and sales under a periodic inventory system

31. 31 Comprehensive example

32. 32 Material Slides

33. 33 PRACTICE QUESTIONS

34. 34 PRACTICE QUESTIONS

35. 35 PRACTICE QUESTIONS

36. 36 PRACTICE QUESTIONS

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - Mutah University:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Managerial Accounting - Mutah University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Intermediate Accounting 1 - Mutah University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Accounting 1 - PSUT:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- What is Accounting and who are the Users ?

4. 4 2- Explain Accounting standards , Measurement principles and some assumptions

5. 5 3- Accounting Equation and its components

6. 6 4- Business transactions effects on accounting Equation

7. 7 5- The Financial statements and their preparation

8. 8 Chapter in a sketch

9. 9 Full Chapter

10. 10 Comprehensive example

11. 11 Chapter in a sketch

12. 12 1- Explain Time Period Assumption

13. 13 2- Explain Accrual Basis

14. 14 3- Explain the reasons for adjusting entries

15. 15 4- Prepare Deferrals adjusting entries

16. 16 5- Prepare Accruals adjusting entries

17. 17 Comprehensive example

18. 18 Chapter in a sketch

19. 19 1- Prepare a work sheet

20. 20 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

21. 21 4- State the accounting cycle steps

22. 22 5- Explain the preparation of correcting entries

23. 23 6- Identify the classification of the Statement of Financial Position

24. 24 Chapter in a sketch

25. 25 1- Explain the differences between service and merchandising companies

26. 26 2- Explain the recording of purchases and sales under a perpetual inventory system

27. 27 3- Identify the accounting cycle steps for a merchandising Company

28. 28 4- Prepare the Income Statement for merchandising companies

29. 29 5- Identify the importance of gross profit and its computation

30. 30 6- Explain the recording of purchases and sales under a periodic inventory system

31. 31 Comprehensive example

32. 32 Material Slides

33. 33 PRACTICE QUESTIONS

34. 34 PRACTICE QUESTIONS

35. 35 PRACTICE QUESTIONS

36. 36 PRACTICE QUESTIONS

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - PSUT:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Intermediate Accounting 1 - PSUT:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Managerial Accounting - PSUT:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Accounting 1 - American University of Madaba:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3- Explain the reasons for adjusting entries

18. 18 4 - Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - American University of Madaba:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Intermediate Accounting 1 - American University of Madaba:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Managerial Accounting - American University of Madaba:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Accounting 1 - Middle East University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the users

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 Practice Questions

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive Example

13. 13 Practice Questions

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3- Explain the reasons for adjusting entries

18. 18 4- Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 Practice Questions

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 Practice Questions

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - Middle East University:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Intermediate Accounting 1 - Middle East University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Managerial Accounting - Middle East University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Accounting 1 - Al-Ahliyya Amman University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3- Explain the reasons for adjusting entries

18. 18 4- Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - Al-Ahliyya Amman University:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Managerial Accounting - Al-Ahliyya Amman University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Intermediate Accounting 1 - Al-Ahliyya Amman University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Accounting 1 - Al-Zaytoonah University of Jordan:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive Example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3- Explain the reasons for adjusting entries

18. 18 4- Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - Al-Zaytoonah University of Jordan:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- Determine the classifications and quantities of inventory

4. 4 2- Explain the cost flow assumptions for inventory

5. 5 3- Explain the financial effects of these cost flow assumptions

6. 6 4- Explain the Lower of cost or net realizable value

7. 7 5- Indicate the effects of inventory errors on financials

8. 8 6- Explain the presentation and analysis of inventory

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 1- Define Fraud and Internal control

12. 12 2- Identify the principles of internal control activities

13. 13 3- What are the applications of internal control principles to cash receipts and payments

14. 14 4- What are the operations of a petty cash fund

15. 15 5- Explain the control features of a bank account

16. 16 6- Prepare bank reconciliations and explain the reporting of cash

17. 17 PRACTICE QUESTIONS

18. 18 Chapter in a sketch

19. 19 1- Identify the different types of receivables

20. 20 2- Explain how companies recognize, value, and dispose of accounts receivable

21. 21 3- Compute the maturity date and interest on notes receivable

22. 22 4- Explain how companies recognize, value, and dispose of notes receivable

23. 23 5- Explain the presentation and analysis of receivables

24. 24 PRACTICE QUESTIONS

25. 25 Chapter in a sketch

26. 26 1- Apply the cost principle to the plant assets

27. 27 2- Identify different depreciation methods and how to calculate them

28. 28 3- Compare between Revenue (Operating) & Capital expenditures

29. 29 4- How to account for disposal of plant assets

30. 30 5- Compute depletion of natural resources

31. 31 6- Explain the basic issues related to intangible assets

32. 32 7- Explain how to report plant assets, natural resources and intangible assets in FSs

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Identify the major types of current liabilities

36. 36 2- Explain the accounting treatment for short and long term notes payable

37. 37 3- Explain the accounting treatment for other current liabilities

38. 38 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

39. 39 5- Prepare the entries when the bonds are redeemed

40. 40 6- Apply the effective interest rate and straight line method of bond discount and bond premium

41. 41 7- Explain how to report liabilities in the FSs

42. 42 PRACTICE QUESTIONS

43. 43 Material Slides 1

44. 44 Material Slides 2

Lessons in Intermediate Accounting 1 - Al-Zaytoonah University of Jordan:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Managerial Accounting - Al-Zaytoonah University of Jordan:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Accounting 1 - Applied Science University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3- Explain the reasons for adjusting entries

18. 18 4- Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - Applied Science University:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Intermediate Accounting 1 - Applied Science University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Managerial Accounting - Applied Science University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Intermediate Accounting 1 - Isra University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Managerial Accounting - Isra University:

1. 1 Introduction

2. 2 Chapter in a sketch

3. 3 1- Explain what is management accounting and list the differences With financial accounting

4. 4 2- Identify the activities of managerial accounting

5. 5 Material Slides

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 Chapter in a sketch

11. 11 Chapter in a sketch

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Accounting 1 - Petra University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3- Explain the reasons for adjusting entries

18. 18 4- Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - Petra University:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Intermediate Accounting 1 - Petra University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Managerial Accounting - Petra University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter in a sketch

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 1- Explain what is management accounting and list the differences With financial accounting

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Accounting 1 - Philadelphia University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- What is Accounting and who are the Users ?

5. 5 2- Explain Accounting standards , Measurement principles and some assumptions

6. 6 3- Accounting Equation and its components

7. 7 4- Business transactions effects on accounting Equation

8. 8 5- The Financial statements and their preparation

9. 9 PRACTICE QUESTIONS

10. 10 Chapter in a sketch

11. 11 Full Chapter

12. 12 Comprehensive example

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain Time Period Assumption

16. 16 2- Explain Accrual Basis

17. 17 3- Explain the reasons for adjusting entries

18. 18 4- Prepare Deferrals adjusting entries

19. 19 5- Prepare Accruals adjusting entries

20. 20 Comprehensive example

21. 21 PRACTICE QUESTIONS

22. 22 Chapter in a sketch

23. 23 1- Prepare a work sheet

24. 24 2- Explain the process of closing books & 3- Prepare a post-closing trial balance

25. 25 4- State the accounting cycle steps

26. 26 5- Explain the preparation of correcting entries

27. 27 6- Identify the classification of the Statement of Financial Position

28. 28 PRACTICE QUESTIONS

29. 29 Chapter in a sketch

30. 30 1- Explain the differences between service and merchandising companies

31. 31 2- Explain the recording of purchases and sales under a perpetual inventory system

32. 32 3- Identify the accounting cycle steps for a merchandising Company

33. 33 4- Prepare the Income Statement for merchandising companies

34. 34 5- Identify the importance of gross profit and its computation

35. 35 6- Explain the recording of purchases and sales under a periodic inventory system

36. 36 Comprehensive example

37. 37 PRACTICE QUESTIONS

Lessons in Accounting 2 - Philadelphia University:

1. 1 Introduction

2. 2 Material Slides 1

3. 3 Chapter in a sketch

4. 4 1- Determine the classifications and quantities of inventory

5. 5 2- Explain the cost flow assumptions for inventory

6. 6 3- Explain the financial effects of these cost flow assumptions

7. 7 4- Explain the Lower of cost or net realizable value

8. 8 5- Indicate the effects of inventory errors on financials

9. 9 6- Explain the presentation and analysis of inventory

10. 10 PRACTICE QUESTIONS

11. 11 Chapter in a sketch

12. 12 1- Define Fraud and Internal control

13. 13 2- Identify the principles of internal control activities

14. 14 3- What are the applications of internal control principles to cash receipts and payments

15. 15 4- What are the operations of a petty cash fund

16. 16 5- Explain the control features of a bank account

17. 17 6- Prepare bank reconciliations and explain the reporting of cash

18. 18 PRACTICE QUESTIONS

19. 19 Chapter in a sketch

20. 20 1- Identify the different types of receivables

21. 21 2- Explain how companies recognize, value, and dispose of accounts receivable

22. 22 3- Compute the maturity date and interest on notes receivable

23. 23 4- Explain how companies recognize, value, and dispose of notes receivable

24. 24 5- Explain the presentation and analysis of receivables

25. 25 PRACTICE QUESTIONS

26. 26 Chapter in a sketch

27. 27 1- Apply the cost principle to the plant assets

28. 28 2- Identify different depreciation methods and how to calculate them

29. 29 3- Compare between Revenue (Operating) & Capital expenditures

30. 30 4- How to account for disposal of plant assets

31. 31 5- Compute depletion of natural resources

32. 32 6- Explain the basic issues related to intangible assets

33. 33 7- Explain how to report plant assets, natural resources and intangible assets in FSs

34. 34 PRACTICE QUESTIONS

35. 35 Chapter in a sketch

36. 36 1- Identify the major types of current liabilities

37. 37 2- Explain the accounting treatment for short and long term notes payable

38. 38 3- Explain the accounting treatment for other current liabilities

39. 39 4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

40. 40 5- Prepare the entries when the bonds are redeemed

41. 41 6- Apply the effective interest rate and straight line method of bond discount and bond premium

42. 42 7- Explain how to report liabilities in the FSs

43. 43 PRACTICE QUESTIONS

44. 44 Material Slides 2

Lessons in Managerial Accounting - Philadelphia University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 Chapter 1 - An Overview of Managerial Accounting

5. 5 Chapter in a sketch

6. 6 Chapter in a sketch

7. 7 Chapter in a sketch

8. 8 Chapter in a sketch

9. 9 Chapter in a sketch

10. 10 Chapter in a sketch

11. 11 2- Identify the activities of managerial accounting

12. 12 1- Identify the categories of Manufacturing and Non-Manufacturing costs

13. 13 2- Classify costs based on cost behavior

14. 14 3- Preparing traditional and Contribution income statements

15. 15 1- Overview of CVP relationship

16. 16 2- Explain Target Profit analysis

17. 17 3- Explain Break-even point

18. 18 4- Explain Margin of Safety

19. 19 5- Explain Operating Leverage

20. 20 6- Explain Sales Mix

21. 21 1- Explaining the Variable Vs Absorption costing methods

22. 22 2- Reconciliation between Variable & Absorption Costing

23. 23 3- Explaining the segment reporting financial statements

24. 24 Step 1 - Define activities, Cost pools and Cost measures

25. 25 Step 2 - Assign overhead Costs to Cost pools

26. 26 Step 3 - Calculate the activity rate

27. 27 Step 4 - Assign overhead Costs to Cost objects

28. 28 Step 5 - Prepare Management reports

29. 29 1- To have an overview on budgeting

30. 30 2- Explain the types of budgets and how to prepare them

31. 31 1- To have an overview on Decision making concepts

32. 32 2- Explain adding or dropping segments

33. 33 3- Explain buy or make Decisions

34. 34 4- Explain Special orders

35. 35 5- Explain the concept of constrained resources

36. 36 6- Explain the concept of Joint Cost

37. 37 PRACTICE QUESTIONS

38. 38 PRACTICE QUESTIONS

39. 39 PRACTICE QUESTIONS

40. 40 PRACTICE QUESTIONS

41. 41 PRACTICE QUESTIONS

42. 42 PRACTICE QUESTIONS

43. 43 PRACTICE QUESTIONS

Lessons in Intermediate Accounting 1 - Philadelphia University:

1. 1 Introduction

2. 2 Material Slides

3. 3 Chapter in a sketch

4. 4 1- Identify the levels of conceptual framework

5. 5 2- Explain level 1 – Objectives of financial reporting

6. 6 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

7. 7 4- Explain level 3 – Recognition and measurement concepts

8. 8 PRACTICE QUESTIONS

9. 9 Chapter in a sketch

10. 10 1- Overview of Accounting information system

11. 11 2- Review the accounting cycle steps

12. 12 3- Converting from Cash basis to Accrual basis and Vise Versa

13. 13 PRACTICE QUESTIONS

14. 14 Chapter in a sketch

15. 15 1- Explain the multiple step income statement

16. 16 2- Explain the Comprehensive income statement

17. 17 4- Brief the Accounting changes and Errors

18. 18 5- Explain Change in equity and retained earnings statements

19. 19 PRACTICE QUESTIONS

20. 20 Chapter in a sketch

21. 21 1- Give a general overview of Balance sheet components

22. 22 2- Explain the usefulness of the cash flow statement

23. 23 3- Differentiate between Operating, Investing and Financing activities

24. 24 4- Identify the steps of preparing the cash flow statement under the indirect method

25. 25 5- Identify the free cash flow and other ratios

26. 26 PRACTICE QUESTIONS

27. 27 Chapter in a sketch

28. 28 1- Identify the cash and cash equivalents

29. 29 2- Explain how companies recognize and value accounts receivable

30. 30 3- Explain how companies recognize and value notes receivable

31. 31 4- Explain how companies dispose of accounts and notes receivable

32. 32 5- Explain the presentation and analysis of receivables

33. 33 PRACTICE QUESTIONS

34. 34 Chapter in a sketch

35. 35 1- Determine inventory classifications and Cost flows

36. 36 2- Explain the recording of purchases and sales under a Perpetual & Periodic inventory systems

37. 37 3- Determine the ownership of inventory

38. 38 4- Explain the cost flow assumptions for inventory

39. 39 5- Apply the cost principle to Inventory

40. 40 6- Indicate the effects of inventory errors on financials

41. 41 Comprehensive example

42. 42 PRACTICE QUESTIONS

43. 43 Chapter in a sketch

44. 44 1- Apply the lower of Cost or NRV

45. 45 2- Apply the Relative Sales Value

46. 46 3- Apply the Gross Profit Method

47. 47 4- Apply the Retail Inventory Method

48. 48 5- Apply other special valuation Methods

49. 49 6- Explain the purchase commitment concept

50. 50 7- Explain the analysis of inventory

51. 51 PRACTICE QUESTIONS

Lessons in Accounting 1 - Free sample:

1. 1 Material Slides

2. 2 Chapter in a sketch

3. 3 1- What is Accounting and who are the Users ?

4. 4 2- Explain Accounting standards , Measurement principles and some assumptions

5. 5 3- Accounting Equation and its components

6. 6 4- Business transactions effects on accounting Equation

7. 7 5- The Financial statements and their preparation

8. 8 PRACTICE QUESTIONS

Lessons in Accounting 2 - Free Sample:

1. 1 Material Slides

2. 2 Chapter in a sketch

3. 3 1- identify the major types of receivables

4. 4 2- Explain how companies recognize, value, and dispose of accounts receivable

5. 5 3- Compute the maturity date and interest on notes receivable

6. 6 4- Explain how companies recognize, value, and dispose of notes receivable

7. 7 5- Explain the presentation and analysis of receivables

8. 8 PRACTICE QUESTIONS

Lessons in Managerial Accounting - Free Sample:

1. 1 Material Slides

2. 2 Chapter in a sketch

3. 3 1- Identify the categories of Manufacturing and Non-Manufacturing costs

4. 4 2- Classify costs based on cost behavior

5. 5 3- Preparing traditional and Contribution income statements

6. 6 PRACTICE QUESTIONS

Lessons in Intermediate Accounting 1 - Free Sample:

1. 1 Material Slides

2. 2 Chapter in a sketch

3. 3 1- Identify the levels of conceptual framework

4. 4 2- Explain level 1 – Objectives of financial reporting

5. 5 3- Explain level 2 – Qualitative characteristics of accounting information and FS elements

6. 6 4- Explain level 3 – Recognition and measurement concepts

7. 7 PRACTICE QUESTIONS

Lessons in دورة خبير المعايير المحاسبية - IFRS Expert:

1. 1 Course Slides

2. 2 1- What is Accounting ?

3. 3 2- Accounting Equation

4. 4 3- Debits and Credits

5. 5 4- Financial statements

6. 6 Real Financial statements - Introduction

7. 7 5- Balance sheet

8. 8 Balance sheet - Real FS

9. 9 6- Cash & Cash Equivalents

10. 10 Cash Disclosure in FS

11. 11 7- Introduction to AR & Other debit balances

12. 12 8- Initial recognition of Accounts receivable

13. 13 9- Valuation of receivables

14. 14 10- Factoring of Receivables

15. 15 Trade Receivable Disclosure in FS

16. 16 11- Other Debit balances

17. 17 ODB Disclosure in FS

18. 18 12- Due from/to related parties

19. 19 RP Disclosure in FS

20. 20 13- Introduction to Inventory

21. 21 14- Inventory systems and accounting treatment under each system

22. 22 15- Cost flow assumption and its relation with COGS

23. 23 16- Apply the lower of Cost or NRV on Inventory

24. 24 Inventory Disclosure in FS

25. 25 17- Introduction to PPE

26. 26 18- Apply Cost principle to PPE

27. 27 19- Differentiate between CAPEX & OPEX

28. 28 20- Calculate Depreciation expense

29. 29 21- Disposal of PPE

30. 30 22- Overview on Impairment of PPE

31. 31 PPE Disclosure in FS

32. 32 23- Introduction to Intangible assets

33. 33 24- Apply Cost principle to intangible assets

34. 34 25- Differentiate between finite and infinite life of intangibles

35. 35 Intangible assets disclosure in FS

36. 36 26- Introduction to ROU & Lease liabilities

37. 37 27- Differentiate between Operating Lease and Financial Lease

38. 38 28- Most important terminologies of Financial leases

39. 39 29- Basic accounting treatment for financial leases

40. 40 IFRS 16 disclosure in FS

41. 41 30- Introduction to Investments

42. 42 31- Initial recognition of Investments in bonds and subsequent measurement

43. 43 32- Sale of investments in bonds

44. 44 33- Initial recognition of Investments in equity at Fair value through P&L and OCI and subsequent measurement (Less than 20%)

45. 45 34- Accounting treatment for investments in associates (Ownership between 20%-50%)

46. 46 35- Investments in subsidiaries (Consolidation method) ---- Ownership above 50%

47. 47 Investments disclosure in FS

48. 48 36- Introduction to Trade payable & Other Credit balances

49. 49 37- Comprehensive explanation for TP & OCB

50. 50 OCB Disclosure in FS

51. 51 38- Income tax provision & Expense

52. 52 Income tax disclosure in FS

53. 53 39- Introduction to bonds & Loans

54. 54 40- Accounting treatment for long-term notes payable and loans

55. 55 41- Extinguishment of bonds

56. 56 Borrowings disclosure in FS

57. 57 42- Revenue Recognition

58. 58 Revenue disclosure in FS

59. 59 43- Expenses Classification & Presentation

60. 60 Expenses disclosure in FS

61. 61 44- Change in equity statement

62. 62 Change in equity - Real FS

63. 63 45- Cash flow statement

64. 64 Cash flow - Real FS

Lessons in (Free) - Preparing Financial statements using Excel - إعداد القوائم المالية باستخدام الاكسل:

1. 1 1- Introduction to Financial statements -المقدمة إلى القوائم المالية

2. 2 Final Excel Mapping

3. 3 Course Slides - سلايدات الدورة

4. 4 2- Balance Sheet - قائمة المركز المالي

5. 5 3- Income statement - قائمة الدخل

6. 6 4- Change in Equity - قائمة التغيرات في حقوق الملكية

7. 7 5- Cash flow statement - قائمة التدفقات النقدية

8. 8 6- Excel Basics (General) - أساسيات الاكسل

9. 9 7- Vlookup معادلة

10. 10 8- SumIf معادلة

11. 11 9- Information needed for preparing FS - البيانات المطلوبة لإعداد القوائم المالية

12. 12 Apply with me documents - طبق معي من خلال هذا الملف

13. 13 10-Mapping and Classifications - التصنيفات وربط الحسابات

14. 14 11- Preparing Income statement - إعداد قائمة الدخل

15. 15 12- Preparing Change in Equity statement - إعداد قائمة التغيرات في حقوق الملكية

16. 16 13- Preparing Balance Sheet statement - إعداد قائمة المركز المالي

17. 17 14- Preparing Notes of financial statements - إعداد إيضاحات القوائم المالية

18. 18 15- Preparing Cash Flow Statement - إعداد قائمة التدفقات النقدية

19. 19 Raw data - بيانات المثال التطبيقي

20. 20 Practical Question Solution - حل المثال التطبيقي