Jim Stice & Kay Stice – Accounting Foundations: Bookkeeping

Accountants use the credits and debits recorded in ledgers or “books” prepared by bookkeepers to create a company’s financial statements. In this course, accounting professors Jim and Kay Stice walk you through the four key steps in the bookkeeping process: analyzing, recording, summarizing transactions, and preparing financial reports. They explain the components of a journal entry (debits and credits) and the essential questions a bookkeeper/accountant asks in reviewing those transactions. They also explain how accountants translate ledger information into financial statements, and the role of computer programs such as Quicken in helping businesses manage their accounts.

What You’ll Learn In Accounting Foundations: Bookkeeping

Topics include:

• Reviewing financial statements
• Analyzing transactions
• Categorizing transactions
• Recording a cash acquisition
• Recording the sale of goods or services
• Posting journal entries to accounts

Contents:

• Introduction
• 1. A Review of the Financial Statements
• 2. Four Steps in the Bookkeeping Process
• 3. How Transactions Affect the Accounting Equation
• 4. The General Ledger
• 5. Illustration of the First Three Steps in the Accounting Cycle
• Conclusion

About The Authors

Jim Stice is a professor of accounting at BYU. He teaches employees of multinational corporations about business accounting.

James D. Stice, PhD, is the Distinguished Teaching Professor of Accounting in the School of Accountancy at BYU. Professor Stice has been at BYU since 1988. He has co-authored three accounting textbooks and published numerous professional and academic articles. In addition, Professor Stice has been involved in executive education for Ernst & Young, Bank of America Corporation, International Business Machines Corporation, RSM McGladrey, and AngloGold Limited and has taught at INSEAD (in both France and Singapore) and CEIBS (in China). He has been recognized for teaching excellence by his department, his college, and the university. Professor Stice currently serves on the board of directors of Nutraceutical International Corporation.

Professor Jim Stice received a PhD from the University of Washington as well as master’s and bachelor’s degrees from BYU, all in accounting.

Earl Kay Stice is the PricewaterhouseCoopers Professor of Accounting at the Marriott School of Management, Brigham Young University (US). He has been on the full-time faculty at Rice University, the University of Arizona, and the Hong Kong University of Science and Technology (HKUST). He has also been an Executive MBA lecturer at HKUST, SKOLKOVO (Moscow School of Management), China Europe International Business School (CEIBS), the University of Illinois (US), and INSEAD (Singapore and Paris). Professor Kay Stice has received awards for high-quality teaching at Arizona, Rice, and Brigham Young University, and he was twice selected as one of the top ten lecturers at HKUST.

Professor Stice has been engaged in executive training and corporate training in the United States, Hong Kong, China, Russia, Malaysia, and South Africa. He has also been an expert witness in major cases involving compensation for losses and tax disputes.

Professor Stice received his bachelor’s and master’s degrees in accounting from Brigham Young University and completed his PhD at Cornell University (US).

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