Reluctant Geek study guides cover a range of topics including accounting and economics.
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This study guide covers the fundamental accounting concepts that form the foundations of the discipline. Using easy to understand language, it deals with basic assumptions, the role and structure of financial statements, and the relationship between assets, liabilities and owner's equity in the accounting equation.
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This study guide explains the roles played by the General Journal and the Ledger in the accounting recording process. Using easy to understand language, it deals with journalizing transactions, posting to the ledger, and the preparation of a trial balance.
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There are several reasons why an account may need adjustment - to correct an error, for example, or to update a balance before preparing financial reports. However, the nature of accounting requires that every adjustment must be transparent, verifiable, and justifiable. In other words, anyone looking through the accounts should be able to easily identify an adjustment to an account and understand why it was necessary.
This guide explains when it is permissible to adjust an account, and how to make that adjustment. It explains the time period assumption, the accrual basis of accounting, as well as the procedure used to 'close the books' at the end of an accounting period.
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This guide explains when it is permissible to adjust an account, and how to make that adjustment. It explains the time period assumption, the accrual basis of accounting, as well as the procedure used to 'close the books' at the end of an accounting period.
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Accounting for retail operations and inventories is the focus of this essay-length study guide. Arranged in three sections, it explains and demonstrates a range of concepts including perpetual and periodic inventory systems, FIFO and LIFO inventory costing methods, and gross profit.
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This clearly written, essay length guide examines the design and development of computerized and manual accounting information systems. Topics covered include an overview of the design process, subsidiary ledgers, and specialized journals.
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This collection of five study guides covers the basic accounting concepts that form the foundations of the discipline. Using easy to understand language, it deals with five core areas of accounting: Financial Statements and the Accounting Equation, The General Journal and the Ledger, Adjustments and Closing the Books, Inventories and Retail Operations, and Accounting Information Systems.
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Fixed assets - property, plant, and equipment - are an integral part of doing business for many organisations, but they can present problems when preparing financial reports. This essay-length guide looks at the various types of fixed assets and the role they play in financial reporting. Topics covered include depreciation, disposal of assets, and gain/loss on disposal.
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Available from Amazon, Smashwords, iTunes, and other ebook retailers
Many accounting practices and procedures have their foundation in positive accounting theory. This essay-length study guide explains the major tenets of positive accounting theory in simple to understand language, and then explains how it influences accounting policy selection. Subjects covered in the discussion include positive and normative accounting theories, as well as ex post and ex ante procedures. Examples using intangible assets and financial instruments show how it all works.
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As any student of economics knows, the flow of money is only a part of the story of the science of economics. This study guide explains, in clear and easy to understand terms, some of the more complex concepts that make up the foundation of economic theory. It makes clear concepts such as scarcity, factors of production, the production possibility frontier, marginal costs and benefits, and comparative and absolute advantage.
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Available from Amazon, Smashwords, iTunes, and other ebook retailers