Category
The main difference between cash accounting and accrual accounting is how revenue and expenses are recognized. This course briefly explains these accounting methods and describes how revenue and expenses are recognized in accrual accounting.
A summary of how depreciation and amortization work and how they show up on the financial statements.
An audit is the primary mechanism for providing confidence in the reliability of a company’s financial statements. This course explains the audit process, audit opinions and how audited financial statements are put together.
An overview of the accounting process, including how transactions appear in a company’s chart of accounts, general ledger, trial balance and financial statements.
An introduction to the regulatory framework and financial reporting for US and non-US companies, including GAAP, FASB, IFRS and IASB.