Accounting 202

Ch 1. Accounting for Fixed & Intangible Assets
	Lesson 1 – What Are Fixed Assets? – Definition & Examples	Take Quiz
	Lesson 2 – Methods of Depreciation	Take Quiz
	Lesson 3 – Contra Accounts & Accumulated Depreciation	Take Quiz
	Lesson 4 – Accelerated Depreciation Methods	Take Quiz
	Lesson 5 – Reporting Depreciation on the Balance Sheet	Take Quiz
	Lesson 6 – Writing Off Plant Assets from Financial Statements	Take Quiz
	Lesson 7 – What Are Intangible Assets? – Definition & Types	Take Quiz
	Lesson 8 – Amortization of Intangible Assets: Definition & Examples	Take Quiz
	Lesson 9 – Accounting for Natural Resource Assets & Depletion	Take Quiz

Go to chapter Accounting for Fixed & Intangible AssetsPractice test: Accounting for Fixed & Intangible Assets

Ch 2. Accounting for Securities & Investments
	Lesson 1 – Financial Statement Presentation of Securities & Investments	Take Quiz
	Lesson 2 – What Are Short-Term Investments? – Definition & Examples	Take Quiz
	Lesson 3 – Long-Term Investments: Definition, Types & Examples	Take Quiz
	Lesson 4 – Held-to-Maturity Securities	Take Quiz
	Lesson 5 – Accounting for Derivatives on Financial Statements	Take Quiz

Go to chapter Accounting for Securities & InvestmentsPractice test: Accounting for Securities & Investments

Ch 3. Accounting for Liabilities & Contingencies
	Lesson 1 – Current & Long-Term Liabilities: Definition & Characteristics	Take Quiz
	Lesson 2 – Known Liabilities: Definition & Types	Take Quiz
	Lesson 3 – Estimated Liabilities: Definition & Types	Take Quiz
	Lesson 4 – Contingent Liabilities: Definition & Examples	Take Quiz
	Lesson 5 – Accounting for Contingencies & Environmental Liabilities	Take Quiz
	Lesson 6 – Liabilities & Contingencies: Entries, Disclosures & Treatment	Take Quiz

Go to chapter Accounting for Liabilities & ContingenciesPractice test: Accounting for Liabilities & Contingencies

Ch 4. Accounting for Bonds & Notes Payable
	Lesson 1 – Accounting for Long-Term Liabilities	Take Quiz
	Lesson 2 – Measuring Long-Term Liabilities & Annuities	Take Quiz
	Lesson 3 – Bonds: Types, Characteristics and Issuing Procedures	Take Quiz
	Lesson 4 – Issuing Bonds at a Discount or a Premium	Take Quiz
	Lesson 5 – Bond Valuation: Formula, Steps & Examples	Take Quiz
	Lesson 6 – How to Record the Retirement of Bonds	Take Quiz
	Lesson 7 – Accounting for Non-Interest & Interest-Bearing Notes	Take Quiz

Go to chapter Accounting for Bonds & Notes PayablePractice test: Accounting for Bonds & Notes Payable

Ch 5. Accounting for Operating & Capital Leases
	Lesson 1 – Operating Lease in Accounting: Definition, Calculation & Example	Take Quiz
	Lesson 2 – Capital Lease in Accounting: Definition, Requirements & Example	Take Quiz
	Lesson 3 – Impact of Capital Leases on Financial Statements	Take Quiz
	Lesson 4 – Impact of Operating Leases on Financial Statements	Take Quiz

Go to chapter Accounting for Operating & Capital LeasesPractice test: Accounting for Operating & Capital Leases

Ch 6. Accounting for Shareholder Equity & Comprehensive Income
	Lesson 1 – Shareholder Equity: Definition & Formula	Take Quiz
	Lesson 2 – Calculating Total Equity: Definition & Formula	Take Quiz
	Lesson 3 – The Components of Stockholder Equity	Take Quiz
	Lesson 4 – How to Calculate Earnings Per Share: Definition & Formula	Take Quiz
	Lesson 5 – How to Calculate the Return on Equity: Definition, Formula & Example	Take Quiz
	Lesson 6 – Impact of Dividend Distribution on Retained Earnings	Take Quiz
	Lesson 7 – Comprehensive Income: Definition & Example	Take Quiz

Go to chapter Accounting for Shareholder Equity & Comprehensive IncomePractice test: Accounting for Shareholder Equity & Comprehensive Income

Ch 7. Cash Flows & Disclosures
	Lesson 1 – What Is Cash Flow? – Definition, Calculation & Example	Take Quiz
	Lesson 2 – The Statement of Cash Flows: Purpose, Format & Examples	Take Quiz
	Lesson 3 – Sources Needed to Prepare the Cash Flow Statement	Take Quiz
	Lesson 4 – Disclosure Requirements for Cash Flow Statements	Take Quiz

Go to chapter Cash Flows & DisclosuresPractice test: Cash Flows & Disclosures

Ch 8. Accounting for Corporate Income Taxes
	Lesson 1 – Calculating Pretax Financial Income	Take Quiz
	Lesson 2 – How to Calculate Corporate Taxable Financial Income	Take Quiz
	Lesson 3 – Calculating Corporate Income Taxes by Deferred Tax Benefits	Take Quiz
	Lesson 4 – Interperiod Tax Allocation: Permanent & Temporary Differences	Take Quiz

Go to chapter Accounting for Corporate Income TaxesPractice test: Accounting for Corporate Income Taxes

Ch 9. Pensions & Post-Retirement Benefits
	Lesson 1 – Retirement Compensation Systems: 401(k) and Pensions	Take Quiz
	Lesson 2 – Organizational Incentive Programs: Profit Sharing, Gain Sharing, and Employee Stock Ownership	Take Quiz
	Lesson 3 – Accounting for Stock Options & Equity Compensation Plans	Take Quiz
	Lesson 4 – Calculating Earnings Per Share for Post-Retirement Benefits	Take Quiz
	Lesson 5 – How to Calculate the Funded Status of a Pension Plan	Take Quiz
	Lesson 6 – How to Account for Defined Contribution Pension Plans	Take Quiz
	Lesson 7 – Estimating & Accounting for Post-Retirement Healthcare Benefits	Take Quiz
	Lesson 8 – How to Account for Post-Retirement Benefits	Take Quiz
	Lesson 9 – Accounting for Post-Retirement Benefit Expenses	Take Quiz

Go to chapter Pensions & Post-Retirement BenefitsPractice test: Pensions & Post-Retirement Benefits

Ch 10. Identifying & Correcting Errors in Accounting
	Lesson 1 – Identifying Accounting Errors: Types & Importance	Take Quiz
	Lesson 2 – Accounting Errors that Affect the Trial Balance	Take Quiz
	Lesson 3 – Changes in Accounting Principle: Definition & Impact	Take Quiz
	Lesson 4 – Restating Financial Statements: Purpose, Rules & Process	Take Quiz

Go to chapter Identifying & Correcting Errors in AccountingPractice test: Identifying & Correcting Errors in Accounting

Ch 11. Studying for Accounting 202
	Flashcards – Accounting for Liabilities & Notes Payable Flashcards
	Flashcards – Bonds Accounting Flashcards
	Flashcards – Accounting for Corporate Income Taxes Flashcards
	Flashcards – Accounting for Asset Depreciation Flashcards
	Flashcards – Accounting for Fixed & Intangible Assets Flashcards
	Flashcards – Accounting for Liabilities & Contingencies Flashcards
	Flashcards – Accounting for Operating & Capital Leases Flashcards
	Flashcards – Accounting for Securities & Investments Flashcards
	Flashcards – Accounting for Income & Earnings Flashcards
	Flashcards – Accounting for Equity Flashcards
	Flashcards – Correction & Identification of Accounting Errors Flashcards
	Flashcards – Pensions & Post-Retirement Benefits Flashcards
	Lesson 13 – Accounting 202: Intermediate Accounting II Formulas

Go to chapter Studying for Accounting 202