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Dr. Charlotte Houke

Professor of Accounting

Accounting Basics (without debits and credits)

These lessons explore the basics of accounting without debits and credits.

Lesson 1: Accounting Types and the Basic Accounting Equation

Lesson 2: Preparing the Financial Statements

Lesson 3: The Effect of Business Transactions on the Accounting Equation

Lesson 4: The Adjustment Process - Deferral Adjustments

Lesson 5: The Adjustment Process - Accrual Adjustments

Lesson 6: Preparing a Classified Balance Sheet

Lesson 7: Reconciling the Bank Statement

Lesson 8: The Cash Flow Statement and Accounting for Petty Cash

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