BUS103: Resources | Saylor Academy

Topic	Name	Description
	Course Syllabus

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Course Introduction

Course Syllabus

Unit 1: Accounting Environment, Decision-Making, and Theory

1.1: The Accounting Environment

1.2: Accounting and Its Use in Business Decisions

1.3: Financial Statements

1.4: Accounting Theory

1.5: Internal Controls

Unit 1 Assessment

Unit 2: Recording Business Transactions

2.1: Debits and Credits

2.2: The Accounting Process

Unit 2 Assessment

Unit 3: Adjusting Entries

3.1: Adjustments for Financial Reporting

3.2: Visualizing the Adjusting Journal

Unit 3 Assessment

Unit 4: Completing the Accounting Cycle

4.1: Completing the Accounting Cycle

4.2: The Closing Process

Unit 4 Assessment

Unit 5: Financial Reporting and Financial Statement Analysis

5.1: Financial Reporting

5.2: Financial Statement Analysis

Unit 5 Assessment

Unit 6: Accounting for Inventory – Measuring and Reporting

6.1: Introduction to Inventories and the Classified Income Statement

6.2: Measuring and Reporting Inventories

Unit 6 Assessment

Unit 7: Receivables and Payables Identified

7.1: Receivables and Payables

7.2: Understanding Bad Debt and its Relationship to Receivables

Unit 7 Assessment

Unit 8: Accounting for Property, Plant, and Equipment

8.1: Property, Plant, and Equipment

8.2: Plant Asset Disposal, Natural Resources, and Intangible Assets

Unit 8 Assessment

Unit 9: Long-Term Liabilities and Stockholders' Equity

9.1: Long-Term Liabilities – Bonds

9.2: Stockholders' Equity – Capital Stock

9.3: Stockholders' Equity – Corporations

Unit 9 Assessment

Unit 10: Statement of Cash Flows

10.1: Operating Activities

10.2: Financing Activities

10.3: Investing Activities

Unit 10 Assessment

Study Guide

Course Feedback Survey

Certificate Final Exam

Archived Materials