Financial Accounting Acclets -- Complete List
  Acclet #   Acclet Title   Acclet Description  
Accounting Cycle-Basic
  1   Introduction to Financial Accounting   What accounting is and why it is important  
  2   Accounting Terms   Short definitions of basic terms  
  3   The Accounting Equation   The accounting equation  
  4   Recording Transactions   Record 10 basic trans beneath the acctg equation  
  5   Left and Right   The debit/credit system  
  6   Use Left/Right System to Record Transactions   Use debit/credit system to record trans in T-accts  
  7   Record Transactions in Journal   Record transactions in journal  
  8   Steps in the Accounting Process   Steps in the accounting process  
  9   Post to the Ledger   Post to 4-column ledger accounts  
  10   Prepare Financial Statements   Prepare basic I/S, SRE, BS  
Accounting Cycle-Expanded
  11   Introduction to Adjusting Entries   What necessitates adjusting entries  
  12   Adjusting Entries -- Prepaid Expense   Example of a prepaid expense adjustment  
  13   Adjusting Entries -- Accrued Expense   Example of an accrued expense adjustment  
  14   Adjusting Entries -- Accrued Revenue   Example of an accrued revenue adjustment  
  15   Adjusting Entries -- Unearned Revenue   Example of an unearned revenue adjustment  
  16   Adjusting Entries -- Depreciation   Example of a depreciation adjustment  
  17   Adjusting Entries -- Short Cuts   Strategies for mastering adjusting entries  
  18   Steps in the Accounting Process -- Adjusted   Steps in the accounting process including adjustments  
  19   Classified Balance Sheet   Why and how to prepare a classified bal. sheet  
  20   Closing Entries   Why and how to journalize closing entries  
  21   Steps in the Accounting Process -- Final List   Complete set of steps in the accounting cycle  
  22   Bank reconciliation -- Part 1   Reconcile a bank account  
  23   Bank reconciliation -- Part 2   Journalize adjusting entries from bank reconciliation  
  24a   Petty Cash -- Part 1   Account for petty cash -- no over or short  
  24b   Petty Cash -- Part 2   Account for petty cash -- over and short  
Accounts Receivable
  25   Uncollectible Accounts Receivable -- Part 1   Allowance method  
  26   Uncollectible Accounts Receivable -- Part 2   Allowance method -- "revenue approach"  
  27a   Uncollectible Accounts Receivable -- Part 3   Allowance method -- "receivables approach"  
  27b   Uncollectible Accounts Receivable -- Part 4   Allowance method -- Short Cuts  
Short-Term Notes Receivable
  28   Calculate Interest   Use formula to calculate interest  
  29   Notes Receivable -- Part 1   Account for "balloon" N/R (no interest accrual)  
  30   Notes Receivable -- Part 2   Account for "balloon" N/R (with interest accrual)  
Merchandise Inventory
  31   Merchandise Inventory -- Part 1   Account for buying merchandise inventory-perpetual method  
  32   Merchandise Inventory -- Part 2   Account for selling merchandise inventory-perpetual method  
  33   Merchandise Inventory -- Part 3   Prepare a multi-step income statement  
  34   Merchandise Inventory -- Part 4   Inventory cost flow pattern  
  35   Merchandise Inventory -- Part 5   Inventory costing methods-specific ID, FIFO, LIFO, wtd. avg.  
  38   Merchandise Inventory -- Part 6   Use Gross Profit method to estimate cost of ending inventory  
Short-Term Investments
  39   Short-Term Investments   Account for investment in stock (within an accounting period)  
Plant & Equipment
  40   Depreciation -- Part 1   Depreciation -- Straight Line  
  41   Depreciation -- Part 2   Depreciation -- Units of Production  
  42a   Depreciation -- Part 3   Depreciation -- Double Declining Balance  
  42b   Depreciation -- Part 4   Depreciation -- compare methods  
  43   Depreciation -- Part 5   Asset disposals -- discard, sell, exchange at a loss  
Short-Term Notes Payable
  44   Notes Payable -- Part 1   Account for "balloon" N/P (no interest accrual)  
  45   Notes Payable -- Part 2   Account for "balloon" N/P (with interest accrual)  
Bonds Payable
  50   Present and Futures Values -- Part 1   Simple & compound interest, PV & FV of a single deposit  
  51   Present and Futures Values -- Part 2   Present & future values of an annuity  
  52   Issue Bonds -- Introduction   Issue bonds at face value  
  53   Present Value of Bonds   Calculate the present value of bonds  
  54   Issue Bonds -- Discount   Account for bonds issued at a discount  
  55   Issue Bonds -- Premium   Account for bonds issued at a premium  
Stockholders' Equity
  56a   Stockholders' Equity -- Part 1   Account for issuing common and preferred stock  
  56b   Stockholders' Equity -- Part 2   Account for buying and selling treasury stock  
  56c   Stockholders' Equity -- Part 3   Account for cash dividend  
  57   Stockholders' Equity -- Part 4   Account for stock dividend and stock split  
  58   Stockholders' Equity -- Part 5   Allocate cash dividends -- non-cumulative preferred stock  
  59   Stockholders' Equity -- Part 6   Allocate cash dividends -- cumulative preferred stock  
Statement of Cash Flows
  60   Statement of Cash Flows -- Introduction   Introduction to the statement of cash flows  
  61   Statement of Cash Flows -- Skeleton   Prepare a skeleton of the statement of cash flows  
  62   Prepare Statement of Cash Flows -- Part 1   Prepare a partial statement of cash flows  
  63   Prepare Statement of Cash Flows -- Part 2   Complete the statement of cash flows