Learning Objects Authored

• A Summary of the Closing Process

  By Lynette Teal

  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.

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• Accounting Careers and Titles: Areas of Specialization

  By Lynette Teal

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

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• Financial Statement Analysis

  By Lynette Teal

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

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• Financial Statements

  By Lynette Teal

  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.

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  174

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• The Accounting Cycle

  By Lynette Teal

  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.

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• The Accounting Definition

  By Lynette Teal

  Learners examine the accounting process of recording, classifying, summarizing, interpreting, and communicating.

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• The Accounting Equation

  By Lynette Teal

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

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• The Accounting Profession

  By Lynette Teal

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

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• The Debits and Credits of Accounting

  By Lynette Teal

  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.

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• Users of Accounting Information

  By Lynette Teal

  Learners read about the internal and external users of financial information and the kinds of information most often requested.

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