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Accounting-Simplified: Free Financial Accounting study resources
Assets | Types of Assets | Classifications | Explanation | Examples
Double Entry Accounting - Concept Explanation and Examples
Accounting for Sales - Definition Explanation Examples and Recognition
Accounting for Purchases Explanation Examples and Recognition
Accounting for Cash Transaction - Cash Receipts and Cash Payments
Accruals & Prepayments | Accounting-Simplified.com
Accounts Receivables | Accounting & Examples
Trial Balance | Explanation & Example
Purpose of Financial Statements and Users of Financial Statements
Accounts Payables | Accounting and Examples
Recognition of Assets | IFRS Criteria | Definition & Explanation
Liabilities | Types | Classifications | Explanation | Examples
Recognition of Liabilities | IFRS Criteria | Definition & Explanation
Equity | Definition| Explanation| Examples| Accounting-Simplified.com
Income | Definition| Explanation| Examples| Types | Accruals
Expenses | Definition| Explanation| Examples | Types | Accruals
Ledger Accounts - Explanation and Examples of Balance Sheet and Income Statement Ledger Accounts
Accounting Equation - Concept and Detailed Examples
Accounting Equation - Concept and Detailed Examples
Accounting Equation - Concept and Detailed Examples
Accounting Equation - Concept and Detailed Examples
Accounting Equation - Concept and Detailed Examples
Accounting for Sales Tax - Explanation and Illustrative Examples
Accounting for Sales Return - Explanation and Detailed Examples
Accounting for Sales Discount - Explanation on Types of Discount and Examples
Accounting for Sales Tax on purchases- Explanation and Illustrative Examples
Accounting for Purchase Returns - Explanation and Detailed Examples
Accounting Purchase Discount - Explanation on Types of Discount and Examples
Accounting for Petty Cash - Explanation, Related Controls and Example
Accrued Income | Accounting Entries & Examples
Accrued Expense | Accounting Entries & Examples
Prepaid Income | Accounting Entries & Examples
Prepaid Expense | Accounting Entries & Examples
Sales Tax on Receivables | Accounting & Example
Sales Return on Receivables | Accounting & Example
Discount Allowed | Accounting and Example.
Bad Debts | Accounting and Examples
Provision for Doubtful Debts | Accounting & Example
Accounting for Doubtful Debts | Accounting & Example
How to prepare a Trial Balance
Expense Ledger | Closing at period end
Income Ledger | Closing at period end
Liability Ledger | Closing at period end
Asset Ledger | Closing at period end
Equity Ledger | Closing at period end
Trial balance | Compiling ledger balances
Accounting for Sales Tax | Accounts Payables
Purchase Returns | Accounting & Example
Discount Received | Accounting & Example
    
accounting-puzzle/ 2 pages
The Missing File - Forensic Audit of ABC Co.
Accounting Puzzle - Bakers Co
    
audit/
         
concepts/ 2 pages
True and Fair View of Financial Statements | Audit Concept
True and Fair View of Financial Statements | Audit Concept
         
introduction/ 4 pages
Purpose & Objective of Auditing Financial Statements
Limitations of Audit of Financial Statements | Explanation
Types of Audit: External, Internal, Forensic, Public, Tax, IS, Social
Assertions in the Audit of Financial Statements
         
risk-assessment/ 2 pages
Audit Risk Model | Inherent Risk, Control Risk & Detection Risk
Audit Risk & Business Risk | Audit Planning | Examples | Differences
    
financial-accounting/
         
accounting-concepts-and-principles/ 13 pages
Accounting Concepts & Principles | Accounting-Simplified.com
What is Relevance in Accounting? Concept & Examples
Reliability in Accounting | Concept & Example
Neutrality in Accounting | Concept and Examples
Faithful Representation | Accounting Concept & Examples
Prudence Concept in Accounting| Explanation & Examples
Completeness Concept | Explanation & Examples
What is Comparability Concept in Accounting? - Examples
Understandability in Accounting | Concept & Examples
What is Materiality in Accounting? Concept & Examples
Going Concern Assumption | Accounting Concept & Example
What is Accrual Concept in Accounting? Examples
What is Business Entity Concept? - Concept | Examples
         
accounting-for-inventory/ 5 pages
Accounting for Inventory - Definition Explanation, FIFO LIFO and AVCO Method
Accounting for Opening and Closing Inventory
FIFO Method - Explanation and Illustrative Examples
LIFO Method - Explanation and Illustrative Examples
AVCO Method - Explanation and Illustrative Example
         
articles/ 3 pages
25 Tips for ACCA Exam Success
Accounting for Convertible Bonds
Accounting for Convertible Bonds Illustration - Example
    
financial/ 5 pages
Users of Accounting Information | Internal | External | Examples
What is Accounting?
Purpose and Objectives of Accounting
Types of Accounting | Financial, Management, Public, Tax, Forensic, Project, Social
Limitations of Accounting & Financial Reporting | Explanation
         
bank-reconciliation/ 10 pages
Bank Reconciliation Statement | Explanation
Unpresented Cheques | Bank Reconciliation Statement
Deposits in Transit | Bank Reconciliation
Errors in Bank Statement | Bank Reconciliation
Direct Credits | Bank Reconciliation Statement
Interest Income | Bank Reconciliation Statement
Bank Charges | Bank Reconciliation Statement
Direct Debits | Bank Reconciliation Statement
Standing Order | Bank Reconciliation Statement
Errors in Cash Book | Bank Reconciliation
         
concepts-and-principles/ 9 pages
Historical Cost in Accounting | Concept & Examples
Matching Principle & Concept | Accounting-Simplified.com
Timeliness of Accounting Information | Concept | Examples
Single Economic Entity Concept | Definition | Examples | Application
Money Measurement Concept in Accounting | Examples of Application
Substance Over Form | Concept | Meaning | Examples | Importance
Realization Concept in Accounting | Revenue Recognition Principle
Dual Aspect Concept | Duality Principle | Accounting-Simplified.com
Verifiability in Accounting | Concept and Examples
         
dividends/ 1 pages
Accounting for Dividend on Ordinary Share Capital | Explanation
         
double-entry/ 1 pages
Debits and Credits | Accounting-Simplified.com
         
fixed-assets/ 3 pages
Accounting for Fixed Asset - Depreciation, Disposal - Capital and Revenue Expenditure
Accounting for Capital and Revenue Expenditure - Explanation and Examples
Accounting for Disposal of Fixed Assets - Explanation and Illustrative Examples
              
depreciation-methods/ 6 pages
Accounting for Depreciation - Explanation and Illustrative Example
Methods of Depreciation | Accounting-Simplified.com
Straight Line Depreciation Method | Explanation & Examples
Declining Balance Depreciation Method - Explanation and Example
Units of Production Depreciation Method - Explanation and Examples
Sum of the Years' Digits Depreciation | Explanation | Example | MCQ
         
payables/ 1 pages
Accounting for Loan Payables | Explanation & Example
         
ratio-analysis/ 10 pages
Current Ratio | Formula | Example | Analysis | Industry Standards
Debt-to-Equity Ratio | Explanation, Example & Analysis
Quick Ratio | Formula | Example | Analysis | Industry Standards
Interest Coverage| Times Interest Earned | Ratio| Formula| Example
Dividend Coverage Ratio | Formula | Example | Definition | Analysis
Gross Profit Margin Ratio | Accounting-Simplified.com
Operating Profit Margin Ratio | Accounting-Simplified.com
Net Profit Margin Ratio | Accounting-Simplified.com
Days Sales Outstanding | Accounting-Simplified.com
Days Payables Outstanding | Accounting-Simplified.com
         
share-capital/ 2 pages
Accounting for Issue of Ordinary Shares
Accounting for Bonus Shares Issue
         
statements/ 6 pages
4 Types of Financial Statements | Explanation | Examples | Templates
Statement of Financial Position | Components | Format | Example | Template | Purpose
Income Statement | Example | Format | Components | Purpose
Statement of Cash Flows | Example | Elements | Purpose | Importance
Statement of Changes in Equity | Format | Example | Purpose | Components
Relationship & Links between different Financial Statements
    
ifrs/
         
ias-33-eps/
              
basic/ 6 pages
Basic EPS involving Share Issue & Buy Back (Redemption) | IAS 33
Basic EPS involving Bonus Issue (Scrip Issue) | IAS 33
Basic EPS involving Share Split | IAS 33 | Accounting-Simplified.com
Basic EPS involving Share Consolidation (reverse share split) |IAS 33
Theoretical Ex-Rights Price |Formula | Calculation | Example
Basic EPS Calculation involving Rights Issue | IAS 33
                   
/ 4 pages
Basic EPS involving Share Split | IAS 33 | Accounting-Simplified.com
Basic EPS involving Share Consolidation (reverse share split) |IAS 33
Theoretical Ex-Rights Price |Formula | Calculation | Example
Basic EPS Calculation involving Rights Issue | IAS 33
    
management/
         
budgeting/
              
quantitative/ 1 pages
High Low Method | Explanation & Examples
         
concepts/ 1 pages
Opportunity Cost | Accounting-Simplified.com
         
introduction/ 1 pages
Functions of Cost & Management Accounting | Accounting-Simplified.com
         
inventory/
              
economic-order-quantity/ 3 pages
Economic Order Quantity (EOQ) | Explanation & Example
EOQ with Discount | Explanation & Example
Economic Batch Quantity | Explanation & Example
         
investment-appraisal/ 6 pages
Accounting Rate of Return | ARR
Time Value of Money | Concept, Explanation & Examples
Internal Rate of Return (IRR) | Accounting-Simplified.com
Modified Internal Rate of Return | MIRR
Payback Period | Basic & Modified Methods
Discounted Payback Period | Accounting-Simplified.com
         
limiting-factor-analysis/ 1 pages
Limiting Factor Analysis | Accounting-Simplified.com
              
linear-programming/ 4 pages
Linear Programming in Management Accounting
Graphical Method of Linear Programming
Linear Programming Example | Graphical Method
Equation Method of Linear Programming
         
relevant-costing/ 3 pages
Relevant Cost | Explanation | Examples | Concept | Applications
Relevant Cost of Labor | Explanation & Example
Relevant Cost of Materials | Explanation & Example
         
variance-analysis/ 2 pages
Variance Analysis | Formulas | Examples | Calculation | Importance
Limitations of Variance Analysis & Standard Costing
              
fixed-overhead/ 3 pages
Fixed Overhead Total Variance | Formula | Explanation | Examples
Fixed Overhead Spending Variance | Example | Analysis | Formula
Fixed Overhead Volume, Capacity & Efficiency Variances | Explanation
              
labor/ 3 pages
Direct Labor Rate Variance | Formula | Example | Analysis
Direct Labor Efficiency Variance | Formula | Example | Analysis
Direct Labor Idle Time Variance | Formula | Example | Analysis
              
material/ 4 pages
Direct Material Price Variance | Formula | Example | Analysis
Direct Material Usage Variance | Formula | Example | Analysis
Direct Material Mix Variance | Formula | Example | Analysis
Direct Material Yield Variance | Formula | Example | Analysis
              
sales/ 4 pages
Sales Price Variance | Formula | Example | Analysis
Sales Volume Variance | Formula | Example | Analysis | Explanation
Sales Mix Variance | Formula | Example | Analysis | Explanation
Sales Quantity Variance | Formula | Example | Analysis | Explanation
              
variable-overhead/ 2 pages
Variable Overhead Spending Variance | Example | Analysis | Limitations
Variable Overhead Efficiency Variance |Example |Analysis |Limitations
    
questions/ 3 pages
Accounting Treatment of Stolen Assets & Insurance Compensation | Q&A
Derecognition & Write Off of Accounts Payables | Accounting | Entries
Accounting Entity | Meaning | Examples | Concept
    
standard/
         
ias-10-events-after-the-reporting-period/ 2 pages
IAS 10 Events after the Reporting Period (Balance Sheet Date)
IAS 10 | MCQ Quiz Assessment
         
ias-11-construction-contracts/ 7 pages
IAS 11 Construction Contracts | Accounting Treatment | Examples | Summary |
Types & Features of Construction Contracts |Fixed Price | Cost Plus |
Accounting For Construction Contracts | Introduction | IAS 11 |
Stage of Completion | Percentage of Completion | Methods | IAS 11 Construction Contracts
Accounting for Profit Making Construction Contracts | Examples | IAS 11 |
Accounting for Loss Making Construction Contracts | Examples | IAS 11 |
Accounting for Construction Contract with Uncertain Outcome | Examples |
         
ias-8/ 10 pages
IAS 8 Changes in Accounting Policies | Explanation | Examples
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 Illustrative Example | Changes in Accounting Policies |
IAS 8 Changes in Accounting Estimates | Explanation | Examples
IAS 8 Correction of Prior Period Accounting Errors
IAS 8 Illustrative Example | Correction of Prior Period Accounting Errors
IAS 8 Assessment Quiz | Part 1
IAS 8 Assessment Quiz | Part 2
IAS 8 Assessment Quiz | Part 3