Even the busiest company executive or professional with the least time to devote to learning can benefit from Finance at a Glance. These e-lessons are presented in clear and concise format with easy-to-understand illustrations and examples. Since each e-lesson is no more than one two or three pages in length, all you need is to glance at them for some minutes!
These files are in PDF formats.
To view them, Adobe Acrobat Reader is needed. It is available free from Adobe.
Lesson 1
The meaning of the BALANCE SHEET
Lesson 2
How transactions affect the balance sheet
Lesson 3
More examples of transactions and their
effects on the balance sheet
Lesson 4
What is an ASSET ?
Lesson 5
How ASSETS are presented
Lesson 6
How ASSETS are presented (continuation)
Lesson 7
What are LIABILITIES?
Lesson 8
How are LIABILITIES classified?
Lesson 9
How LIABILITIES are classified (continuation)
Lesson 10
What is SHAREHOLDERS' EQUITY?
Lesson 11
The components of SHAREHOLDERS' EQUITY
Lesson 12
Getting insights into the company's financial
health through the balance sheet
Lesson 13
The meaning of the INCOME STATEMENT
Lesson 14
Defining SALES
Lesson 15
What is REVENUE ?
Lesson 16
The ACCRUAL CONCEPT
Lesson 17
What is an EXPENSE ?
Lesson 18
Major Types of Revenues (1)
Lesson 19
Major Types of Revenues (2)
Lesson 20
Major Types of Revenues (3)
Lesson 21
Major Types of Revenues (4)
Lesson 22
Computing Cost of goods sold (1)
Lesson 23
Computing Cost of goods sold (2)
Lesson 24
Computing Cost of goods sold (3)
Lesson 25
Computing Cost of goods sold (4)
Lesson 26
Expenditure vs. Expense vs. Cost
Lesson 27
Operating Expenses
Lesson 28
Interest Expense and Dividends
Lesson 29
Corporate Income Tax
Lesson 30
Presenting the Income Statement
Lesson 31
Where the Profit Goes
Lesson 32
How Revenues and Expenses Affect
the Balance Sheet
Lesson 33
Putting the Balance Sheet and the Income
Statement in Perspective
Lesson 34
The mathematical relationship between the
balance sheet and the income statement
Lesson 35
Balancing the books
Lesson 36
Applying the balance sheet-income statement
relationship equation to transactions
Lesson 37
Applying the balance sheet-income statement
relationship equation to transactions
(continuation)
Lesson 38
The accounting cycle
Lesson 39
Identifying and analyzing transactions : introducing debit and credit
Lesson 40
Analyzing transactions :
making debit and credit entries (1)
Lesson 41
Analyzing transactions :
making debit and credit entries (2)
Lesson 42
Insights into accounting entries (1)
Lesson 43
Insights into accounting entries (2)
Lesson 44
The Accounting Journal
Lesson 45
Practice on using the journal
Lesson 46
Ending balances of accounts
Lesson 47
The accounting "books"
Lesson 48
What is double-entry bookkeeping?
Lesson 49
The ledgers of balance sheet accounts
Lesson 50
The ledgers of income statement accounts
Lesson 51
From the journal to the ledgers
Lesson 52
The trial balance
Lesson 53
What are contra accounts?
Lesson 54
Adjusting entries
Lesson 55
Journalizing the adjusting entries
Lesson 56
Posting the adjusting entries
Lesson 57
The post-adjustment trial balance
Lesson 58
Closing procedures
Lesson 59
Income tax adjusting and closing entries
Lesson 60
Closing the Income summary account
Lesson 61
Generating the income statement and the balance sheet