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  • This Subject Area Index lists all CALI lessons covering Accounting.
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Accounting

Introduction to Accounting

This lesson provides an introduction to accounting, which should be valuable for students taking business associations, corporations, and other transactional courses. It covers the basic understanding of the balance sheet, income statement, and depreciation with an eye to using accounting information for valuation.

An Introduction to Depreciation

This lesson is an introduction to the basic concept of depreciation. It discusses depreciation as an expense, how to determine the cost, or basis, of an asset, and the balance sheet treatment of depreciable assets. It does not discuss the different methods of depreciation. That is dealt with in another lesson, Methods of Depreciation.

Lawyers' Responses to Audit Inquiries

This lesson discusses how lawyers should respond to audit inquiry letters, which ask lawyers to provide information concerning legal matters to a client's auditors. The lesson focuses on the American Bar Association's Statement of Policy Regarding Lawyer's Responses to Auditors' Requests for Information. No knowledge of accounting is necessary to complete this lesson.

Methods of Depreciation

This lesson discusses the different methods of calculating depreciation expense. Students who take this lesson should already be familiar with the basic concept of depreciation. If you are not, you should first take the companion lesson, An Introduction to Depreciation.