MERLOT Materials

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This is a free, online textbook offered by Book Boon

Merchandising Firms is one of several presentations available at the mirror web site. First open and print the relevant... see more

This is a free, online textbook offered by Book Boon.

This free, online textbook offered by Book Boon is 25 pages in length and consists of eight problems, worksheets and... see more

Students will understand the origin of the accounting equation and how it relates to the three primary classifications in... see more

This video explains the average cost method of valuing inventory. The video goes through explaining how the calculations... see more

An account is simply a record of all changes to a specific asset, liability, or equity item. T-accounts format account... see more

This is a free, online textbook that is part of WikiBooks. Therefore, it is continually being updated. According to the... see more

An asset is defined as a resource that is owned or controlled by a company that can be used to provide a future economic... see more

Confused about balance sheets? Balance Sheet Basics refreshes key terminology. Additionally, learn how the balance sheet... see more

BCcampus - OpenEd is Canada's open textbook initiative is to make open textbooks available for online teaching and... see more

This book includes the following topics: Importance of Budgets, Budget Processes and Human Behavior, Components of the... see more

A Business event, also called a business transaction, is an exchange of value between two different groups. The exchange... see more

The chart of accounts is a list of every account in the general ledger of an accounting system and is used to record... see more

This is a presentation offered by BookBoon. This is a video featuring Larry Walther on Commitments, Leases and Fair Value... see more

Revenue, as an account in the set of books of a company, follow a standard logical set of rules. This video walks through... see more

Credit vs Debit - What's the Difference? The double entry accounting system is based on the concept of debits and... see more

Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of... see more

The expanded accounting equation stems from the basic accounting equation and expands the equity section into: owner's... see more

Expenses are the costs incurred to generate revenues. A firm records an expense when it disburses cash or promises to... see more

Financial accounting is a subsection of the general field of accounting that focuses on gathering and compiling data in... see more

This lesson explains the differences between financial accounting and managerial accounting.

An accounting journal, also called the book of first entry or general journal, is a record of business transactions and... see more

A general ledger, also called an accounting ledger, is a record or document that contains account summaries for accounts... see more