Learners review the names of the capital cities of the seven Central American countries and locate the cities on a map.

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

Learners consider whether to lease or purchase equipment based on return on investment. This activity is geared toward operators of a dairy farm. Two pages contain audio.

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.

With this highly entertaining four-minute animation, learners can visualize the basics of accounting.