Accounting Basics
common stock outstanding. This listing of the general ledger accounts does not include the account balances or other amounts. This is the remainder after subtracting the cost of goods sold from net sales. This amount is an asset’s cost minus its accumulated depreciation. It is also the face value of bonds minus its unamortized discount (or plus
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Accounting Cheat Sheet
www.accountingcoach.comYour AccountingCoach PRO membership includes lifetime access to all of our materials. Take a quick tour by visiting www.accountingcoach.com/quicktour.
Chart of Accounts - AccountingCoach.com
www.accountingcoach.comA chart of accounts is a listing of the names of the accounts that a company has identified and made available for recording transactions in its general ledger. A company has the flexibility to tailor its chart of accounts to best suit its needs, including adding accounts as needed.
Accounting Basics
www.accountingcoach.comA Story for Relating to Accounting Basics We will present the basics of accounting through a story of a person starting a new business. The person is Joe Perez—a savvy man who sees the need for a parcel delivery service in his community. Joe has researched his idea and has prepared a business plan that documents the viability of his new business.
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