Ajhju

http://college.cengage.com/accounting/needles/fa/instr/ppt/ch03/sld029.htm

http://www.college-cram.com/study/accounting/presentations/35#sectop3

http://www.accountingcoach.com/

www.finpipe.com

www.principlesofaccounting.com

The Basic Accounting Equation:

·        http://www.moneyinstructor.com/lesson/accountingtransaction.asp

Basic Accounting Terminology:

·        http://www.moneyinstructor.com/art/basicaccounting.asp

The Four Basic Financial Statements

·        http://highered.mcgraw-hill.com/sites/0072931175/student_view0/ebook/chapter1/chbody1/the_four_basic_financial_statements_-_an_overview.html

Accrual vs. Cash Basis

·       http://search.ebscohost.com.ezproxy.apollolibrary.com/login.aspx?direct=true&db=bth&AN=4591175&site=ehost-live

Debits & Credits, T-Accounts, & Journal Entries

·        http://www.accountingcoach.com/online-accounting-course/07Xpg01.html

The following articles relate to changes in the industry relating to this weeks materials:

            The GAAP hierarchy has changed!

Also, there has been a recent change to the GAAP hierarchy effective July 1, 2009!  See the following articles for more details on how the GAAP hierarchy has been changed!

·        http://www.fasb.org/cod_project/Cod_overview_12-08.pdf

·       http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/FASB+Accounting+Standards+Codification/

If you are interested in seeing how the new GAAP hierarchy works go to https://www.fasb.org/store/subscriptions/fasb/new and sign up for basic view access.  It’s free, for now!  It’s a great tool to learn accounting rules for almost any topic!

Is GAAP going away?

The SEC has determined to eventually drop GAAP and convert to IFRS.  See the following articles for details: 

http://search.ebscohost.com.ezproxy.apollolibrary.com/login.aspx?direct=true&db=bth&AN=33142897&site=ehost-live...