In this accounting learning object, students follow the steps involved in the closing process. Temporary accounts contain ending balances for a specified period and must be closed.

Learners read the definitions of working capital, current ratio, quick ratio, return on equity, accounts receivable turnover, and inventory turnover.

Learners read about the different kinds of positions available in the accounting field at private corporations, government agencies, and not-for-profit organizations.

In this interactive object, learners read a brief summary of the principles of cash basis accounting and then check their knowledge of transactions in a drag-and-drop exercise.

In this animated object, learners examine the structure and function of intracellular and extracellular fluid. They also read about the most common electrolytes in the body and complete a matching exercise to test their knowledge.

In this interactive object, learners read a brief summary of the principles of cash basis accounting and then check their knowledge of transactions in a drag-and-drop exercise.

Learners reinforce the matching concept in accrual basis accounting through a drag-and-drop exercise.

Learners read about the purposes of balance sheets and income statements and then place accounts into these two financial statement categories in a drag-and-drop exercise.

Learners examine the accounting equation and classify accounts into the appropriate categories in drag-and-drop exercises.

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