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 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.
Financial Statements: What Are They? What Do They Mean?
Learners read about the most common forms of financial statements including balance sheets, cash flow statements, and profit and loss statements. A brief quiz completes the activity.
Learners listen to an explanation of balance sheet basics for farm operations. They then determine how purchases should be listed in a farm record book and complete sample income and expense sheets.
Learners examine the main characteristics of the four financial statements required in accounting: the income statement, the owner's equity statement, the balance sheet, and the statement of cash flow.
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 animated activity, learners examine the terms "half-reaction," "oxidizing agent," and "reducing agent" and follow five interactive examples to balance equations for oxidation-reduction reactions. Three problems are provided as a self-check.
Dietary Manager Training: Hydration, Dehydration, and Elderly Clients
Learners read about the role of water, the basic physiology of water balance, and the effects of dehydration particularly on elderly clients. Tips for maintaining proper hydration are presented. In an interactive exercise, students calculate how much fluid a client needs based on his/her age, health, and weight.
Learners use the coefficients in a balanced equation to develop the mole ratios of reactants and products involved in the reaction. Five interactive examples illustrate the method, and students test their knowledge by working four problems.
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.