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• The accounting cycle
- Identifying and recording transactions
- Journalizing
- Posting
- Trial balance
- Adjusting entries
- Adjusted Trial Balance
- Closing
• Income statement
- Single step and multiple step
- Reporting irregular items
• Balance sheet and classified balance sheet
• Statement of cash flow
• Accounting and time value of money
• Cash and receivables
• Valuation of inventories
• Depreciation
• Intangible assets
• Current liabilities and contingencies
• Long term liabilities
• Stockholders’ equity
• Job-order costing
• Process costing
• Cost volume profit relationship
• Variable costing
• Activity Based Costing
• Budgeting
• Auditing