| Section 01: Introduction | |||
| Introduction | 00:01:00 | ||
| Section 02: Basic Accounting Terms | |||
| Difference between Bookkeeping and Accounting | 00:01:00 | ||
| Accounting Equation – Assets, Liabilities and Owners’ Equity | 00:04:00 | ||
| Expanded Accounting Equation – Revenues and Expenses | 00:02:00 | ||
| Transactions | 00:02:00 | ||
| Accounts | 00:03:00 | ||
| Accrual Accounting System | 00:03:00 | ||
| Double-Entry Accounting System – General Journal and General Ledger | 00:03:00 | ||
| Recording Transactions | 00:02:00 | ||
| Section 03: Common Transactions | |||
| Credit Purchases | 00:02:00 | ||
| Cash Purchases | 00:01:00 | ||
| Credit Sales | 00:04:00 | ||
| Cash Sales | 00:02:00 | ||
| Unearned Revenues | 00:02:00 | ||
| Prepaid Expenses | 00:02:00 | ||
| Unrecorded Expenses | 00:04:00 | ||
| Unrecorded Revenue | 00:02:00 | ||
| Depreciation | 00:03:00 | ||
| Types of Discounts | 00:03:00 | ||
| Discount Allowed | 00:04:00 | ||
| Discount Received | 00:03:00 | ||
| Section 04: Practice | |||
| Exercise 1 | 00:03:00 | ||
| Exercise 2 | 00:03:00 | ||
| Exercise 3 | 00:03:00 | ||
| Exercise 4 | 00:01:00 | ||
| Exercise 5 | 00:01:00 | ||
| Assignment | |||
| Assignment – Professional Bookkeeping Course | 00:00:00 | ||