Learners read about the various organizations that assist accountants and set standards and procedures.

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

Learners examine the 10 steps of the accounting cycle. The cycle begins with the analysis of source documents and ends with the post-closing trial balance and interpreting the financial information.

Learners examine the accounting equation and view examples of how account items and figures are included in each part of the equation.

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

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 read an explanation of the debits and credits of accounting as they relate to T accounts and the accounting equation. Illustrated examples are provided.

Horticulture 2 Financial Literacy

Sorting a balance sheet. Put the steps shown in correct order.

Accounting for Income Taxation Theory

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