Course Modules

Landing Page

Landing Page Landing Page

Page

Welcome to Our Class! Welcome to Our Class! 1

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Getting Started (SAMPLE)

Getting Started (SAMPLE) Getting Started (SAMPLE)

Context Module Sub Header

Welcome 1

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Page

About Your Instructor About Your Instructor 2

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Page

Being Successful in this Course Being Successful in this Course 3

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Context Module Sub Header

Textbook 6

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Page

Textbook Information & Additional Resources Textbook Information & Additional Resources 7

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Context Module Sub Header

Student Support & Resources 8

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Page

Getting Started with Canvas Getting Started with Canvas 9

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Page

Canvas Quick Links Canvas Quick Links 10

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Page

Student Support Services Student Support Services 11

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Page

Online Learning Resources Online Learning Resources 12

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Page

Tech Services & Computer Resources Tech Services & Computer Resources 13

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Chapter 1

Chapter 1 Chapter 1

Attachment

Accounting Account Statements and Closing Process Sheet Retained Earnings Fall 2025.xlsx Accounting Account Statements and Closing Process Sheet Retained Earnings Fall 2025.xlsx 1

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Attachment

ACC113 ACCOUNT SHEET S.DEAN REV 01152024.doc ACC113 ACCOUNT SHEET S.DEAN REV 01152024.doc 2

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External Url

Why It Matters Why It Matters 3

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External Url

1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 4

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External Url

1.2 Identify Users of Accounting Information and How They Apply Information 1.2 Identify Users of Accounting Information and How They Apply Information 5

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External Url

Key Terms Key Terms 9

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External Url

Summary Summary 10

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External Url

Multiple Choice Multiple Choice 11

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External Url

Questions Questions 12

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Chapter 2

Chapter 2 Chapter 2

External Url

Why It Matters Why It Matters 1

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External Url

2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 2

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External Url

2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 3

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External Url

2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 4

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External Url

Key Terms Key Terms 5

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External Url

Summary Summary 6

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External Url

Multiple Choice Multiple Choice 7

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External Url

Questions Questions 8

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External Url

Exercise Set A Exercise Set A 9

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External Url

Exercise Set B Exercise Set B 10

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External Url

Problem Set A Problem Set A 11

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External Url

Problem Set B Problem Set B 12

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External Url

Thought Provokers Thought Provokers 13

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Chapter 3

Chapter 3 Chapter 3

Attachment

BUS220 ACCOUNT SHEET FOR CLASS FALL 2025 REV IS BS OE STATEMENTS.xlsx BUS220 ACCOUNT SHEET FOR CLASS FALL 2025 REV IS BS OE STATEMENTS.xlsx 1

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External Url

Why It Matters Why It Matters 2

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Assignment

Project #1 Project #1 100 4

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External Url

3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 5

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External Url

3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 6

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External Url

3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 8

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External Url

3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 9

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External Url

3.6 Prepare a Trial Balance 3.6 Prepare a Trial Balance 10

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External Url

Key Terms Key Terms 11

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External Url

Summary Summary 12

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External Url

Multiple Choice Multiple Choice 13

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External Url

Questions Questions 14

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External Url

Exercise Set A Exercise Set A 15

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External Url

Exercise Set B Exercise Set B 16

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Problem Set A Problem Set A 17

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Problem Set B Problem Set B 18

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Thought Provokers Thought Provokers 19

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Chapter 4

Chapter 4 Chapter 4

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Why It Matters Why It Matters 1

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4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 2

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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 3

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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4

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4.3 Record and Post the Common Types of Adjusting Entries 4.3 Record and Post the Common Types of Adjusting Entries 5

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4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 6

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4.5 Prepare Financial Statements Using the Adjusted Trial Balance 4.5 Prepare Financial Statements Using the Adjusted Trial Balance 7

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Key Terms Key Terms 8

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Summary Summary 9

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Multiple Choice Multiple Choice 10

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Questions Questions 11

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Exercise Set A Exercise Set A 12

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Exercise Set B Exercise Set B 13

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Problem Set A Problem Set A 14

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Problem Set B Problem Set B 15

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Thought Provokers Thought Provokers 16

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Chapter 5

Chapter 5 Chapter 5

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Why It Matters Why It Matters 1

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5.2 Prepare a Post-Closing Trial Balance 5.2 Prepare a Post-Closing Trial Balance 3

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5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 4

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5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5

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Key Terms Key Terms 6

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Summary Summary 7

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Multiple Choice Multiple Choice 8

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Questions Questions 9

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Exercise Set A Exercise Set A 10

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Exercise Set B Exercise Set B 11

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Problem Set A Problem Set A 12

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Problem Set B Problem Set B 13

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Thought Provokers Thought Provokers 14

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Chapter 6

Chapter 6 Chapter 6

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Why It Matters Why It Matters 1

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6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 2

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6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 3

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6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 6

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6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 7

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Key Terms Key Terms 9

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Summary Summary 10

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Multiple Choice Multiple Choice 11

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Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Chapter 7

Chapter 7 Chapter 7

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Why It Matters Why It Matters 1

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External Url

7.1 Define and Describe the Components of an Accounting Information System 7.1 Define and Describe the Components of an Accounting Information System 2

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External Url

Key Terms Key Terms 7

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External Url

Summary Summary 8

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External Url

Multiple Choice Multiple Choice 9

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External Url

Questions Questions 10

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External Url

Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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Thought Provokers Thought Provokers 15

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Chapter 8

Chapter 8 Chapter 8

External Url

Multiple Choice Multiple Choice 1

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8.2 Define and Explain Internal Controls and Their Purpose within an Organization 8.2 Define and Explain Internal Controls and Their Purpose within an Organization 3

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8.3 Describe Internal Controls within an Organization 8.3 Describe Internal Controls within an Organization 4

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Key Terms Key Terms 9

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External Url

Summary Summary 10

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External Url

Multiple Choice Multiple Choice 11

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External Url

Questions Questions 12

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External Url

Exercise Set A Exercise Set A 13

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External Url

Exercise Set B Exercise Set B 14

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External Url

Problem Set A Problem Set A 15

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External Url

Problem Set B Problem Set B 16

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External Url

Thought Provokers Thought Provokers 17

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Chapter 9

Chapter 9 Chapter 9

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Why It Matters Why It Matters 1

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9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 2

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9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 3

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9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 4

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9.4 Discuss the Role of Accounting for Receivables in Earnings Management 9.4 Discuss the Role of Accounting for Receivables in Earnings Management 5

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9.5 Apply Revenue Recognition Principles to Long-Term Projects 9.5 Apply Revenue Recognition Principles to Long-Term Projects 6

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9.6 Explain How Notes Receivable and Accounts Receivable Differ 9.6 Explain How Notes Receivable and Accounts Receivable Differ 7

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9.7 Appendix: Comprehensive Example of Bad Debt Estimation 9.7 Appendix: Comprehensive Example of Bad Debt Estimation 8

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Key Terms Key Terms 9

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Summary Summary 10

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Multiple Choice Multiple Choice 11

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External Url

Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Chapter 10

Chapter 10 Chapter 10

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Why It Matters Why It Matters 1

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10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 3

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10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 5

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10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 6

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External Url

Key Terms Key Terms 7

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Summary Summary 8

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Multiple Choice Multiple Choice 9

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External Url

Questions Questions 10

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Exercise Set A Exercise Set A 11

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete
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Exercise Set B Exercise Set B 12

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete
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Problem Set A Problem Set A 13

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete
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Problem Set B Problem Set B 14

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete
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Thought Provokers Thought Provokers 15

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete

Additional Readings/Resources

Additional Readings/Resources Additional Readings/Resources

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Financial Statement Analysis Financial Statement Analysis 1

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete
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Time Value of Money Time Value of Money 2

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete
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Suggested Resources Suggested Resources 3

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete
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Index Index 4

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Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete

Score at least Must score at least to complete this module item Scored at least Module item has been completed by scoring at least Score at least % Must score at least % to complete this module item Scored at least % Module item has been completed by scoring at least % View Must view in order to complete this module item Viewed Module item has been viewed and is complete Mark done Must mark this module item done in order to complete Marked done Module item marked as done and is complete Contribute Must contribute to this module item to complete it Contributed Contributed to this module item and is complete Submit Must submit this module item to complete it Submitted Module item submitted and is complete