Framing Record Keeping and Reporting

• Accounts, entries and judgments behind the numbers
• Balance-sheet equation matrix
• Record-keeping and reporting map
• Insider and outsider perspectives

Recording Entries: Balance-Sheet Equation Approach   

• 6 Step Process: Recording entries with BSE

Recording entries: Journal entry approach

• 6 Step Process: Recording journal entries

Accounting Judgment: Basics  

• Decision making hierarchy
• Recognition decisions
• Measurement decisions
• Classification and disclosure decisions