Uthena

Course curriculum

Includes downloadable e-book in multiple formats so you can open it on your tablet or Kindle - Formats (EPUB, MOBI, PDF). 

Accounting Instruction Reference #100 is a book that sells on Amazon and is available in Kindle, Paperback, and audiobook format. Often times when we receive a book that is published on Amazon it is exciting until we find it is only in PDF format. The e-book we provide is in a format you can use on a tablet and Kindle. 

Accounting core concepts will be covered, foundational accounting skills needed for all levels of accounting including the accounting terms, the double entry accounting system, and recording transactions using both the accounting equation and debits and credits.    

These are the accounting fundamentals which most accounting courses spend far too little time on. The better we understand these accounting foundation topics, the better we will do in all accounting concepts.    

Like practicing catch or going over those musical scales, practicing the accounting fundamentals is time well spent for beginners as well as experienced accountants. We are never too smart to practice the accounting fundamentals. This course will thoroughly cover the fundamentals and will provide a foundation for learning concepts that limit the likelihood of learning rules that do not always apply.    

We also offer practical practice problems in Excel, along with step by step instructional videos to walk you through an example problem. Learning basic concepts in Excel while learning accounting concepts will advance our ability to learn both topics much faster. We will only cover very basic Excel tops, using step by step instruction, including learning how Excel names cells, how to add and subtract in Excel, and how to use the sum function.    

This course will provide much more structure to the journal entry process than most courses, including a detailed step by step process for thinking about how to construct financial transactions. This process will eliminate the problem of getting stuck and not knowing how to move forward. The process will also help us understand the transactions we are recording and eliminate the problem of learning concepts that do not apply in all circumstances.    

I am available for questions throughout the course. I have been teaching and working in accounting for a long time, have a lot of experience breaking down concepts, and enjoy working with new people.    

Please join us in learning financial accounting concepts

Course curriculum

  • 1

    Introduction

  • 3

    Accounting Objectives, Accounting Equation, & Ethics

    • 2 Accounting Objectives, Accounting Equation, & Ethics

      FREE PREVIEW
    • PDF 1.11 Accounting Objectives U

    • 102 Accounting Objectives U

    • Notes - Accounting Objectives

    • PDF 1.15 Double entry accounting - Accounting equation u

    • 115 Accounting Equation

    • Notes - Accounting Assumptions

    • 150 Ethic & Profession

    • Notes - Ethics in Accounting

    • Notes - Categories of Accounting

    • 20 Discussion Question

    • Accounting Comic

  • 4

    Financial Statements

    • 3 Financial Statements

      FREE PREVIEW
    • PDF 1.18 Balance Sheet Explained u

    • 120 Balance Sheet

    • PDF 1.20 Income Statement Explained u

    • 130 Income Statement

    • PDF 1.23 Statement of Owner's Equity u

    • 131 Statement of Owner's Equity

    • PDF 1.15 Lecture 2 Accounting Building Blocks Ch. 1 u

    • 132 Balance Sheet & Income Statement Relationship

    • Notes - Business Categorization

    • Notes - Financial Statements

    • 100 Short Calculation Problems Accounting Equation

    • 30 Discussion Question

    • Accounting Comic

  • 5

    Accrual Method, Cash Method, Revenue & Expense Recognition

    • 4 Accrual Method vs Cash Method

      FREE PREVIEW
    • PDF 1.12 Revenue recognition principle u

    • 134 Revenue Recognition Principle

    • PDF 1.14 Cash Vs Accrual u

    • 135 Cash Method vs Accrual Method

    • Notes - Accrual Basis and Cash Basis

    • Notes - Accounting Equation and Account Types

    • 100 Short Calculation Problems Part 1

    • 40 Discussion Question

    • Accounting Comic

  • 6

    Financial Transaction Rules & Thought Process

    • 5 Financial Transaction Rules & Thought Process

      FREE PREVIEW
    • PDF 1.18 Transaction rules for accounting equation u

    • 155 Financial Transaction Rules

    • PDF 1.19 Financial Transaction - How to Understand u

    • 160 Financial Transaction Thought Process

    • Notes - Transaction Rules & Thought Process Using the Accounting Equation

    • Notes - Transactions & The Accounting Equation

    • Short calculation test question Accounting Equation

    • 50 Discussion Question

    • Accounting Comic

  • 7

    Recording Transactions Using Accounting Equation

    • 6 Recording Transactions Using Accounting Equation

      FREE PREVIEW
    • PDF 1.20 Lecture 3 Accounting Equation Business Transactions Involving Cash D&D u

    • 165 Cash Transaction - Accounting Equation

    • Excel 10 Worksheet 1 Accounting Equation Cash

    • 10 Worksheet 1 Accounting Equation Cash

    • PDF 1.30 Lecture 5 Accounting Equation Business Transactions Involving Accounts Receivable D&D u

    • 170 Accounts Receivable Transactions Accounting Equation

    • Excel 20 Worksheet 3 Accounting Equation Accounts Payable

    • 20 Worksheet 3 Accounting Equation Account Payable

    • Short calculation test questions accounting equation

    • 60 Discuss Question

    • Accounting Comic

  • 8

    Mid - Point Glossary and Resources

    • Glossary - Part 1

  • 9

    Debits and Credits Defined

    • 7 Debits & Credits Defined

      FREE PREVIEW
    • PDF 2.05 Double entry accounting Debits and Credits - Accounting equation u

    • 205 Debits & Credits

    • Notes - Debits and Credits Notes

    • PDF 2.06 Debit Credit - One Rule To Rule Them u

    • 210 Rules for Using Debits & Credits

    • Notes - Account Types & Normal Balances

    • 70 Discussion Question

    • 80 Discussion Question

    • Accounting Comic

  • 10

    Debit & Credit Rules & Thought Process

    • 9 Debit & Credit Rules & Thought Process

      FREE PREVIEW
    • PDF 2.07 Debit and Credit Thought Process u

    • 215 Journal Entry Thought Process

    • Notes - How to increase and decrease accounts

    • PDF 2.5 Trial Balance u

    • 220 Trial Balance

    • Notes - General Ledger & Trial Balance

    • 90 Discussion Question

    • 100 Discussion Question

    • Accounting Comic

  • 11

    Record Cash Transactions Using Debits and Credits

    • 10 Record Cash Transactions Using Debits & Credits

      FREE PREVIEW
    • PDF 2.10 Lecture 3 Business transactions involving cash D & D u

    • 225 Cash Journal Entries with Cash

    • Notes - Cash Journal Entries

    • Excel 30 Prob 4 Debit and Credits Cash

    • 30 Worskheet Prob 4 Debits and Credits Cash

    • 110 Discussion Question

    • 120 Discussion Question

    • Accounting Comic

  • 12

    Record Accounts Receivable Transactions Using Debits and Credits

  • 13

    Record Accounts Payable Transactions Using Debits and Credits

    • 12 Record Accounts Payable Transactions Using Debits & Credits

      FREE PREVIEW
    • PDF 2.30 Lecture 5 Business transactions involving accounts payable D & D u

    • 240 Accounts Payable Journal Entries

    • Notes - Accounts Payable Transactions

    • Excel 50 Prob 6 Debit and Credits Accounts Payable

    • 50 Worksheet Prob 6 Debits and Credits Accounts Payable

    • Short calculation test questions Debits & Credits

    • 150 Discussion Question

    • 160 Discussion Question

    • Accounting Comic

  • 14

    Record Transaction to General Ledger

    • 13 Record Transactions to General Ledger

      FREE PREVIEW
    • PDF 2.40 Lecture 6 General Ledger and Posting D & D u

    • 245 General Ledger

    • Excel 60 Prob 7 General Ledger Cash

    • 60 Worksheet General Ledger Cash

    • Excel 80 Prob 8 General Ledger Accounts Receivable

    • 80 Worksheet Prob 8 General Ledger Accounts Receivable

    • Excel 70 Prob 8 General Ledger Accounts Payable

    • 70 Worksheet Prob 8 General Ledger Accounts Payable

    • Multiple Choice 1 Questions Accounting Terms Accounting Equation

    • 170 Discussion Question

    • Accounting Comic

  • 15

    Comprehensive Problem

    • 14 Comprehensive Problem

      FREE PREVIEW
    • Excel Worksheet - Comprehensive Problem

    • Comprehensive Problem Part 1

    • Comprehensive Problem Part 2

    • 4 Accrual Method vs Cash Method

    • 4 Accrual Method vs Cash Method

Meet your instructor!

Robert (Bob) Steele
CPA, CGMA, M.S. Tax, CPI


Through working with students from many different schools, Mr. Steele has learned best practices for helping people understand accounting fast. Learning new skills and finding the best way to share knowledge with people who can benefit from it is a passion of his.  

Mr. Steele has experience working as a practicing Certified Public Accountant (CPA), an accounting and business instructor, and curriculum developer. He has enjoyed putting together quality tools to improve learning and has been teaching, making instructional resources, and building curriculum since 2009. He has been a practicing CPA since 2005. Mr. Steele is a practicing CPA, has a Certified Post-Secondary Instructor (CPI) credential, a Master of Science in taxation from Golden Gate University, a Bachelor’s Degree in Business Economics with an emphasis in accounting from The University of California Santa Barbara, and a Global Management Accounting Designation (CGMA) from The American Institute of CPA (AICPA).  

Mr. Steele has also authored five books that can be found on Amazon or in audiobook format on Audible. He has developed bestselling courses in accounting topics including financial accounting and QuickBooks accounting software.  

In addition to working as an accountant, teaching, and developing courses Mr. Steele has helped create an accounting website at accountinginstruction, a YouTube channel called Accounting Instruction, Help, and How Too, and has developed supplemental resources including a Facebook Page, Twitter Page, and Podcasts that can be found on I-tunes, Stitcher, or Soundcloud. Mr. Steele's teaching philosophy is to make content applicable, understandable, and accessible.  

Adult learners are looking for application when they learn new skills. In other words, learners want to be able to apply skills in the real world to help their lives. Mr. Steele’s formal accounting education, practical work experience, and substantial teaching experience allow him to create a curriculum that combines traditional accounting education with practical knowledge and application. He accomplishes the goals of making accounting useful and applicable by combining theory with real-world software like Excel and QuickBooks.  

Many courses teach QuickBooks data entry or Excel functions but are not providing the real value learners want. Real value is a result of learning technical skills like applications, in conjunction with specific goals, like accounting goals, including being able to interpret the performance of a business.  

Mr. Steele makes knowledge understandable by breaking down complex concepts into smaller units with specific objectives and using step by step learning processes to understand each unit. Many accounting textbooks cram way too much information into a course, making it impossible to understand any unit fully. By breaking the content down into digestible chunks, we can move forward much faster.  

Mr. Steele also makes use of color association in both presentations and Excel worksheets, a learning tool often overlooked in the accounting field, but one that can vastly improve the speed and comprehension of learning accounting concepts.  

The material is also made understandable through the application of concepts learned. Courses will typically demonstrate the accounting concepts and then provide an Excel worksheet or practice problems to work through the concepts covered. The practice problems will be accompanied by an instructional video to work through the problem in step by step format. Excel worksheets will be preformatted, usually including an answer tab that shows the completed problem, and a practice tab where learners can complete the problem along with a step by step presentation video.  

Take this course today!

"Accounting Equation, Debits & Credits, & Accounting Transactions"