Accounting exams always have problems to solve. They never have essays or philosophical questions.

These maps reduce your homework time and time solving Accounting problems. They accelerate comprehension.


These solution maps meet Accounting Presentation Standards globally.

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Learning Maps - Examples

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PDF Files
 
Adjusting Entries - Which is which and where the debits and credits go - Logic and decision maps  
Assets - What are they? Click to get the free assets map...current, long term, propertu plant & equipment and intagible
Bank Reconciliation - How to do it step by step  
Bank Reconciliation - How to make the journal entry Click to get your free map of how to journalize the adjustments from the bank reconciliation
Bookkeeping Rules; Debits and Credits - Up and Down Map - Capital, Liabilities, Revenue, Withdrawals, Assets and Expenses Click to get your free map of all the bookkeeping rules
Classified Balance Sheet - Build it exactly step by step  
Closing Entries - What it means and where to start, and what to do step by step to close the books  
Cost of Goods Sold - Build it exactly step by step Click to get your free cogs map (cost of goods sold)
Credit Purchases, Returns & Allowances - How to do the calculations and where the debits and credits go  
Credit Sales, Returns & Allowances - How to do the calculations and where the debits and credits go  
Financial Statements - What they tell you - And how they link  
Financial Strength - How to calculate: Current Ratio, Quick Ratio, Profit Margin, Return on Equity, Debt Ratio, and a few more to measure profitability, liquidity, stability and growth  
Foundation Equation ....A = L + E Click to get the free Foundation Equation map: Assets must always equal liabilities plus equity.
Generally Accepted Accounting Principles  
Internal Control Click here to get the free Internal Control map. It shows how your accounting system communicates about assets, liabilities, equity and income.
Inventory - Perpetual and Periodic - Concepts and Bookkeeping Entries  
Journal Entries - Financial Transactions - Only 5 kinds -  How to decide which is which and where the debits and credits go  
Journal Entries for Transactions - The key words that tell you where the debits and credits go - Page 1 of 6 Click to get your free page 1 map of how words are tips to debits and credits and T accounts
Journal Entries for Transactions - More key words and transactions that tell you where the debits and credits go  
Journals - How to Post them - GJ, SJ, PJ, CDJ, CLJ - How to do it exactly  
Journals - Which One to Use? How to decide exactly Click to get your free map that solves the decision - sales journal, cash receipts journal, cash disbursements journal, purchase journal, or general journal?
Liabilities - The Two Kinds of and What Owner's Equity is  
Multi-Step Income Statement - Build it exactly step by step  
Owner's Equity Statement - Build it exactly step by step Click to get your free map of how to build the owner's equity statement
Petty Cash - How to establish, reimburse and increase or decrease the fund  
Retained Earnings - How to build it step by step  
T Accounts - The Double Entry System - Stay Balanced Click to get your free map showing T accounts posted and how they fit A=L=E
The Worksheet (click here to see Map 1 of 5) How it looks and works, exactly... what each column means, where the adjusting entries go, where inventory is adjusted and how the totals work Click to get your free map showing T accounts posted and how they fit A=L=E
Memory Triggers & Shortcuts Click to get your free memory triggers for the classified balance sheet and the multi-step income statement

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