
Orientation 





Lectures 


for
Chapter 1: The Accounting Equation 
NTG


for
Chapter 2: Debits and Credits 
NTG


for
Chapters 4 and 3: The Accounting Cycle 
NTG


for
Chapters 3 and 4: Accruals and Deferrals 
NTG


for
Chapter 51: Merchandising (perpetual) 
NTG


for
Chapter 52: Merchandising (periodic) 
NTG


for
Chapter 6: Inventory Procedures 
NTG


extension
of
Chap 6  Inventory Demo: FIFO, LIFO, Average Costing 
handout


for Chapter 7:
Special Journals and Subsidiary Ledgers 
NTG


for Chapter 8:
Internal Controls and Cash 
NTG


extension of Chap 8 
Demo of Bank Reconciliation 
handout


for Chapter 9:
Receivables (Bad Debts) 
NTG


for Chapter 9:
Receivables (Notes and Interest) 
NTG


for Chapter 10:
Plant Assets 
NTG





Discussion
Groups 


for
Chapter 1: First Discussion  Basic Accounting
Equation E16 


for Chapter 1:
Second Discussion  E110 


for Chapter 2:
First Discussion  Debits and Credits  E24(5) 


for
Chapter
2: Second Discussion  The Trial Balance  E213 


for Chapters 4 and
3: First Discussion  Closing Entries 


for Chapters 4 and
3: Second Discussion  Work Sheet and AJEs 
Handout


for Chapters 3 and
4: First Discussion  Asset/Expense
Liability/Revenue Methods 


for
Chapters 3 and 4: Second Discussion  Reversing
Entries (Accrued Salaries) 


for
Chapter 51: First Discussion  Merchandising
(perpetual)  Buyer's and Seller's Point of View 


for
Chapter 51: Second Discussion  Merchandising
(perpetual)  Buyer's and Seller's Point of View 


for
Chapter 52: First Discussion  Merchandising
(periodic)  Buyer's PV and Income Statement Formulas



for
Chapter
6: First discussion  Periodic FIFO, LIFO, and Average 
HO1 HO2 

for Chapter 7:
First discussion  Handout on Posting From Special Journals

Handout 

for Chapter 9:
Second Discussion  Bad Debts 






