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profileJohn Gillingham CPA2020-01-26T11:27:49+00:00

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  • Lessons

  • Glossary

  • Quiz

  • Lessons

Accounting Topics

  • Using Accounting Review, About, and Why
  • Introduction to Accounting
  • Accounting Methods
  • Business Types, United States
  • CPA Small Business Accounting Tips, United States
  • Introduction to Financial Statements
  • Debits And Credits
  • Terms
  • Debits And Credits Rap
  • Debits And Credits Rap Explained

Financial Ratios Topics

  • Financial Ratios In Concept
  • Why Use Financial Ratios
  • Benefits And Limitations
  • Users
  • Standard Financial Ratios by Category
  • Liquidity Ratios
  • Profitability Ratios
  • Debt And Solvency Ratios
  • Operating Performance Ratios
  • Cash Flow Ratios
  • Valuation Ratios
  • Financial Ratios In Closing
  • Example Financial Statements
  • Glossary

A

  • Accounting equation
  • Accounts payable
  • Accounts Payable Turnover Ratio
  • Accounts receivable
  • Accounts receivable turnover
  • Accounts Receivable Turnover Ratio
  • Accrued expenses
  • Accumulated amortization
  • Accumulated depreciation
  • Additional paid-in capital
  • Adjusting journal entries defined
  • Allowance for doubtful accounts
  • Amortization expense
  • Asset life
  • Asset retirement
  • Asset T-account transactions
  • Assets defined
  • Average cost methods

B

  • Balance sheet defined
  • Balance sheet example
  • Bank CD
  • Bank reconciliation

C

  • Capital improvement
  • Capitalization Ratio
  • Capitalized interest
  • Cash & cash equivalents
  • Cash basis v. Accrual
  • Cash Conversion Cycle
  • Cash Flow Coverage Ratio
  • Cash Flow to Debt Ratio
  • Cash Ratio
  • Closing retained earnings
  • Commercial loan
  • Common stock
  • Conservatism
  • Controller
  • Corporate characteristics
  • Cost of goods sold (COGS)
  • Current assets
  • Current liabilities
  • Current Ratio
  • Customers

D

  • Debits and credits system
  • Debt Ratio
  • Debt to Equity Ratio
  • Declining-balance depreciation
  • Deferred revenue
  • Depreciation expense
  • Depreciation methods compared
  • Derivatives
  • Dividend Payout Ratio
  • Dividend Yield Ratio
  • Dividends
  • Du Pont Formula

E

  • Earnings per Share
  • Effective Tax Rate
  • Enterprise Market Value
  • Equity Ratio
  • Equity T-account transactions
  • Expense recognition

F

  • FIFO Inventory
  • Financial statement relationships
  • Finished goods
  • Fixed Assets Turnover Ratio
  • FOB Shipping point v. FOB destination
  • Free Cash Flow to Operating Cash Flow Ratio

G

  • General ledger
  • Gross Margin
  • Gross profit

H

  • Hierarchy of GAAP

I

  • IFRS
  • Income statement defined
  • Income statement example
  • Intangible assets
  • Interest expense
  • Inventory
  • Inventory Turnover Ratio
  • Investments
  • Invoice 2/10, net/30

L

  • Liabilities defined
  • Liability T-account transactions
  • LIFO Inventory
  • Long-term assets
  • Long-term bonds payable
  • Long-term liabilities
  • Lower of cost or market

M

  • Matching principle
  • Materiality

N

  • Net Profit Margin
  • Net profit on sales
  • Notes payable
  • Notes to financial statements

O

  • Operating Cash Flow to Sales Ratio
  • Operating Cycle
  • Operating Profit Margin

P

  • Partnerships v. limited partnerships
  • Prepaid expense
  • Price / Earnings to Growth Ratio
  • Price to Book Ratio
  • Price to Earnings Ratio
  • Price to Sales Ratio
  • Profit Margin
  • Pronouncements
  • Property, plant, & equipment

Q

  • Quick Ratio

R

  • Raw material
  • Repairs expense
  • Retained earnings
  • Return on Average Assets
  • Return on Average Equity
  • Return on Capital Employed
  • Revenue
  • Revenue recognition

S

  • Sales Revenue per Employee
  • Salvage value
  • Selling, general, & administrative expense
  • Shareholders
  • Shareholders’ equity defined
  • Sole proprietorship
  • Stakeholders
  • Statement of cash flows defined
  • Statement of cash flows example
  • Statement of shareholders’ equity defined
  • Statement of shareholders’ equity example
  • Stock split
  • Straight-line depreciation
  • Sum-of-the-years-digits’ depreciation

T

  • Times Interest Earned Ratio
  • Treasury stock
  • Trial balance

U

  • Units-of-production depreciation
  • Unrealized gain (loss)
  • US-GAAP
  • US-GAAP v. IFRS

V

  • Vendor

W

  • Work-in-process
  • Quiz

  • Account Types
  • Income Statement
  • Statement Of Shareholders’ Equity
  • Balance Sheet And General Financials
  • Debits And Credits I
  • Surprise
  • USA Business Entities
  • Statement Of Cash Flows
  • Debits And Credits II
  • Depreciation Methods
  • Bonds
  • Bookkeeping And Internal Reporting
  • Ratios And Analysis
  • Debits And Credits III
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