• Overview of Accounting Principles
  • Course Objectives
  • What is Accounting?
  • What is GAAP?
  • Major Steps in the Accounting Cycle
  • What is a Balance Sheet?
  • Assets
  • Liabilities
  • Equity
  • What is an Income Statement?
  • What is Revenue and Expense?
  • What is a General Ledger?
  • What is a Trial Balance?
  • What is Accrual Accounting?
  • Accounting Flow at LBNL
  • Reporting
  • Course Completion
  • Exit


CFO0705-Overview of Accounting Principles

Here are some useful links and documents:


  • Contract 31
  • Cost Accounting Standards (CAS)
  • Federal Accounting Standards Advisory Board (FASAB)
  • Federal Aquisition Regulation (FAR)
  • Financial Accounting Standards Board (FASB)
  • Governmental Accounting Standards Board (GASB)
CFO0705-Overview of Accounting Principles
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