adjustments and accruals

Where clean theory meets the messy real world — the natural sequel to Financial Accounting 101.

Financial Accounting 102 takes you step by step through the real work of a financial accountant: inventory, PPE, accruals, bad debts, bank reconciliations, error correction, the adjusted trial balance, and full financial statements — finishing with an integrated capstone.

• Covers: Inventory, PPE, accruals, receivables, bank recs & error correction
• Includes: Integrated Accounting Cycle & capstone practical challenge
• Prerequisite: Financial Accounting 101 or equivalent
• Outcome: Work from source documents to final financial statements