136 pages [55 self-teaching + 81 self-quizzes with detailed answers]
Section 1: Why we use accruals, deferrals and other adjustments. The difference between cash basis and accrual basis accounting.
Section 2: Accrued revenue. How to record accrued revenue. Examples of different kinds of accrued revenue. Computing and accruing interest receivable. How failure to accrue revenue affects the financial statements.
Section 3: Accrued expenses. How to record accrued expenses. Examples of different kinds of accrued expenses. Computing and recording interest payable. How failure to accrue expenses affects the financial statements.
Section 4: Revenue collected in advance (unearned revenue). How to record unearned revenue. How to accrue revenue earned when the revenue collected was originally recorded in a revenue account v. an unearned revenue account.
Section 5: Prepaid (deferred) expenses. Recording prepayments and adjustments. How to accrue expenses when prepayments were recorded in an expense account v. a prepaid (asset) account.
Section 6: Other adjusting entries. How to compute and record the adjusting entry for bad debt expense for tax purposes v. book purposes. Adjusting entries for depreciation and various cash accounts.
Section 7: From unadjusted to adjusted trial balance. The chart of accounts. Preparing the unadjusted trial balance, entering the adjustments and preparing the adjusted trial balance. A summary of how the adjusted trial balance is used to prepare the income statement, balance sheet and statement of retained earnings. Basics of the post-closing trial balance.
Publisher: AIPB
Anthony –
Excellent course. Very good reference.
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Ann –
good info
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Tina –
The study guide was very helpful.
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Ta’Fanesamekeya –
Very helpful. I learned a way of posting some entries that I’ve never learned in university!
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Sol –
Easy to follow material. The exercises are very good.
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Sarah –
Well written prep study and/or refresher course. The chapter quizzes cover the material very well. Also, the placement of the “solutions” following each quiz keeps the momentum flowing. The final course exam is extremely helpful for spot-lighting any weak areas needing more study and practice. Excellent course, which is well presented thought out.
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Ralph –
Made becoming knowledgable about how to adjust the books easy.
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Peiqi –
good. i think you should put more excerises or practice problem into the book. 
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Nina –
thorough
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Marianne –
excellent way to get prepared for the test
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Jemil –
Above expectation
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Guadalupe –
It is easy to understand
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Ayse –
the courses were all well prepared and the quiz at the end of each book covered all the material studied. This is true for all six subjects listed here.
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Sonya –
This book was very informative. It brought back things that I’d forgotten. Thanks for the up-to-date reminder!!
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Deborah –
My review of the material for all of the differenct books is the same for each. They were fabulous. I read and did all of the test for all and would highly recommend. I also found the information invaluable even though I did not take the test as a certified bookkeeper. I refer to all of them often.
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Mary –
I would like to take the class online.
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Lawrence –
The course was concise and to the point. Very Good. The one complaint I have is that if a person wants to refer to a specific subject at a later date, there is no index that could be used as a quick reference find.
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Mohammad –
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Denise –
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Dwayne –
Great! This is what you need to know and here’s how to do it. Thank you.
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Kathy –
The material was informative and good practice to keep me up to speed.
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Jose –
It provides everything you need to know in order to apply it and make descisions according to the accounting principles.
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Ruthven –
Great study material.
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Mary –
Excellent
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Lisa –
Easy to follow.
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Dona –
THIS COURSE WAS EASY TO UNDERSTAND
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Crystal –
All courses I took prepared me well for the exam, were easily understood, and relevant.
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Ronald –
good
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