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 Course outline - Accounting 1 |
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 The book ( Financial Accounting IFRS edition ) |
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Zoom Meeting Information |
Meeting ID: 988 7470 1416
Passcode: 020649
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Date: 20/11/2024 - introduction to the course |
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| Chapter 1: Accounting in action |
Lecture 1: Learning objective 1 - Accounting and users of accounting information |
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Lecture 2: Learning objective 2 - The building blocks in accounting |
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Lecture 3 : Learning objective 2 & 3 - Entity forms & accounting equation |
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Lecture 4: Learning objective 3 & 4 - Accounting equation & transaction analysis |
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Word for lecture 4: learning objective 3& 4 - Accounting equation & transaction analysis |
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Lecture 5: learning objective 4 - Transaction analysis |
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exercises ( BE1-3 & P1-1 solution) (copy) |
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Lecture 7 : learning objective 5 - financial statements |
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Lecture 8 : learning objective 5 & exercises solution - comprehensive income statement & DO it & (E1-10) |
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Exercises (BE1-3) & (E1-11) |
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Additional exercises ( E1-12) & (P1-3) (copy) |
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| E- lectures for chapter 1 - first semester 2024/2025 |
Word file -transactions |
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Exercises (BE1-3) & (E1-11) |
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Additional exercises ( E1-12) & (P1-3) |
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Solution manual - chapter 1 |
This file contains the solution for all chapter 1 exercises. You can use it for any additional question you would like to solve. |
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Date: 26/11/2024 - accounting assumption and types of companies |
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Word file - entitiy forms |
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Date: 27/11/2024 - accounting equation |
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Word file: accounting equatiion |
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Date: 3/12/2024 - cash flow statement and comprehensive income statement and solution for E1-10 |
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Word file : solution for E1-10 |
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Date: 4/12/2024 - Solution for P1-2 & the account |
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Word file: Solution for P1-2 & the account |
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| Chapter 2: The recording process |
Lecture 1 : learning objective 1 & 2 - describe account/Dr/Cr/Journal and how they are used in the recording process |
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Excel for lecture 1 : learning objective 1 & 2 - describe account/Dr/Cr/Journal and how they are used in the recording process |
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Lecture 2 : learning objective 2 - Journalising |
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Excel for lecture 2 : learning objective 2 - Journalising |
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Lecture 3 : learning objective 3 - Posting |
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PPT for lecture 3 : learning objective 3 - posting |
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Excel for lecture 3 : learning objective 3 - posting |
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Lecture 4 : learning objective 4 - Trial balance & solution for E2-15 |
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Excel for lecture 4 : learning objective 4 - Trial balance & solution for E2-15 |
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Lecture 5 : Exercises solution ( E2-16 & P2-4) |
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Excel for lecture 5 : Exercises solution ( E2-16 & P2-4) |
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Lecture 6 : Exercises solution ( E2-17) |
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Excel for lecture 6: Exercises solution ( E2-17) |
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Additional video for exercises solution (E2-11 & E2-13 & E2-14 & P2-3 ) |
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Solution manual - chapter 2 |
This file contains the solution for all chapter 2 exercises. You can use it for any additional question you would like to solve.
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| E- lectures for chapter 2 - First semester 2024/2025 |
Exercises solution ( E2-16 & P2-4) |
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Exercises solution ( E2-17) |
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Additional video for exercises solution (E2-11 & E2-13 & E2-14 & P2-3 ) |
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Solution manual - chapter 2 |
This file contains the solution for all chapter 2 exercises. You can use it for any additional question you would like to solve.
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date: 10/12/2024 - posting and tial balance |
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excel file : posting & trial balance |
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date: 11/12/2024 - Exercises solution ( E2-15) & (P2-1) |
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excel file: (E2-15) & (P2-1) |
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| Chapter 3: Adjusting the accounts |
Lecture 1: learning objective 1 - Accrual basis of accounting & (E3-3) |
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Word file for lecture 1 : learning objective 1 - Accrual basis of accounting & (E3-3) |
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Lecture 2: learning objective 1 & 2 - Types of adjusting entries & deferrals (supplies and prepaid insurance) |
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Word file for lecture 2 : learning objective 1 & 2 - Types of adjusting entries & deferrals (supplies & prepaid insurance ) |
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Lecture 3: learning objective 2 - deferrals (supplies & prepaid insurance & depreciation) |
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Word file for lecture 3 : learning objective 2 - deferrals ( supplies & prepaid insurance & depreciation) |
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Lecture 4: learning objective 2 & 3 - deferrals (depreciation & unearned rev ) & accruals ( accrued revenue) |
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Word file for lecture 4: learning objective 2 & 3 - deferrals (depreciation & unearned rev ) & accruals ( accrued revenue) |
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Lecture 5: learning objective 3 - accruals ( accrued expense - interest ) |
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PPT file for lecture 5 : learning objective 3 - learning objective 3 - accruals ( accrued expense - interest) |
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Word file for lecture 5: learning objective 3 - accruals ( accrued expense - interest) |
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Lecture 6: learning objective 3 & 4 - accruals ( Accrued expense - salaries and wages ) & adjusted trial balance & Financial statements |
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Word file for lecture 6: learning objective 3 & 4- accruals ( Accrued expense - salaries and wages ) & adjusted trial balance & Financial statements |
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Lecture 7: Exercises solutions ( E3-12 & P3-1) |
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Word file for lecture 7 : Exercises solutions ( E3-12 & P3-1) |
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Lecture 8: Exercises solutions ( P3-1 & P3-3) |
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Word file for lecture 8 : Exercises solutions ( P3-1 & P3-3) |
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Lecture 9: Exercises solutions ( P3-3 & E3-11) |
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Excel file for lecture 9 : Exercises solutions (P3-3 & E3-11) |
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Extra videos : E3-5 solution |
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Extra videos : E3-7 solution |
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Extra videos : P3-2 solution |
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Solution manual - chapter 3 |
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| E-lectures for chapter 3 - first semester 2024/2025 |
Exercises solutions ( E3-12 & P3-1) |
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Exercises solutions ( P3-1 & P3-3) |
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Exercises solutions ( P3-3 & E3-11) |
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Exercises solutions (E3-5) |
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Exercises solution (E3-7) |
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Solution manual - chapter 3 |
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Date: 12/12/2024 - time period assumption & cash VS accrual basis & solution for E3-3 |
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Word file for 12/12/2024 lecture |
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Date: 17/12/2024 - adjusting entry for depreciation |
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word file : adj entry for depreciation |
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Date: 18/12/2024 - adjusting entry for unearned rev |
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word file : adj entry for unearned rev |
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| midterm exam - key answers |
Midterm exam & key answers - form A |
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Midterm exam & key answers - form b |
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| Chapter 4: Completing the accounting cycle |
lecture 1 : learning objective 2 - closing entries and post closing trial balance & E4-7 |
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lecture 2 : learning objective 3 - completing the accounting cycle and preparing correcting entries |
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lecture 3 : Solution for P4-1 |
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Word file for lecture 3 : P4-1 |
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Extra video : Comprehensive case study - Accounting cycle steps ( Adjustment, adjusted trial balance , financial statements preparation, closing entires and post-closing trial balance ) |
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Date: 31/12/2024 - closing the books |
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Word file: closing the books |
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Date: 1/4/2025 - correcting entries |
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Word file: correcting entries |
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| Chapter 5: Accounting for merchendising operations |
Case study on perpetual and periodic inventory systems |
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Lecture 1 : describe merchandising operations and inventory systems & sales and purchase transactions on account |
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Lecture 2: recording purchase on account/ sales on account / fright cost / sales & purchase return and allowance using perpetual & periodic systems |
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lecture3: purchase discount & COGS calculation |
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Lecture 3 file |
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excel file for lecture 1 & 2 & 3 : describe merchandising operations and inventory systems entries & COGS |
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Additional lecture : COGS and P5-1 |
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Word file for lecture 3 : P5-1 |
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Date: 8/1/2025 - perpetual and periodic entries |
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excel file: Periodic & perpetual |
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Date: 8/1/2025 - income statement & exercises solution |
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