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27	    <title>About Harold Averkamp (CPA, MBA) | AccountingCoach</title><link rel="preload" href="https://www.accountingcoach.com/wp-content/themes/accounting-coach/assets/img/accounting-coach-logo.svg?v=2" as="image" fetchpriority="high">
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127                            data-label-short="New to Accounting"
128                            data-label-suffix=""
129                            data-goal="Build a foundation in accounting starting with the basics"
130                            data-helpful="Beginners with little or no accounting background"
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166                            data-helpful="College, MBA, and CPA-track students studying accounting"
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192                            data-goal="Learn the accounting basics that apply to nonprofit organizations"
193                            data-helpful="Nonprofit staff, board members, and anyone managing finances for a nonprofit organization"
194                                                    >Nonprofit</option>
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201                            data-goal="Learn to read and interpret financial statements so you can evaluate the companies you invest in"
202                            data-helpful="Individual investors, analysts, and anyone who wants to understand the numbers in annual reports and 10-Ks"
203                                                    >Investor</option>
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212                            selected                        >General</option>
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217                        <div class="course-outline__learning-path-flyout-subtitle">Who it&apos;s for</div>
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221                        <div class="course-outline__learning-path-flyout-subtitle">Goal</div>
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224                    <p class="course-outline__learning-path-flyout-note">Every path includes all 33 topics.</p>
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235                        <span>A - Z</span>
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254                    data-category="bookkeeping,financial"
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256                    data-topic-id="198"
257                    data-index="1"
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259                    data-learning-path-order="1"
260                    data-learning-path-tier="3"
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262                    data-bookkeeping-order="1"
263                    data-managerial-order=""
264                    data-financial-order="1">
265                    <a href="https://www.accountingcoach.com/accounting-basics/outline" class="special-type --pro " title="Accounting Basics">
266                        <span class="order-number">01.</span>
267                        Accounting Basics                        <em class="completion-percent">0%</em>
268                    </a>
269                </li>
270                            <li data-display="true" class="sorted"
271                    data-name="Debits and Credits"
272                    data-category="bookkeeping,financial"
273                    data-topic-slug="debits-and-credits"
274                    data-topic-id="199"
275                    data-index="2"
276                    data-alphabetical="14"
277                    data-learning-path-order="2"
278                    data-learning-path-tier="3"
279                     data-path-new_to_accounting-order="2" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="3" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="3" data-path-staff_accountant-tier="1" data-path-business_owner-order="25" data-path-business_owner-tier="3" data-path-student-order="3" data-path-student-tier="1" data-path-finance_professional-order="24" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="22" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="9" data-path-nonprofit_accounting-tier="2" data-path-investor-order="25" data-path-investor-tier="3" data-path-general-order="2" data-path-general-tier="3"                    data-default-order="2"
280                    data-bookkeeping-order="2"
281                    data-managerial-order=""
282                    data-financial-order="2">
283                    <a href="https://www.accountingcoach.com/debits-and-credits/outline" class="special-type --pro " title="Debits and Credits">
284                        <span class="order-number">02.</span>
285                        Debits and Credits                        <em class="completion-percent">0%</em>
286                    </a>
287                </li>
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289                    data-name="Chart of Accounts"
290                    data-category="bookkeeping,financial"
291                    data-topic-slug="chart-of-accounts"
292                    data-topic-id="17346"
293                    data-index="3"
294                    data-alphabetical="13"
295                    data-learning-path-order="3"
296                    data-learning-path-tier="3"
297                     data-path-new_to_accounting-order="3" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="4" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="4" data-path-staff_accountant-tier="1" data-path-business_owner-order="26" data-path-business_owner-tier="3" data-path-student-order="4" data-path-student-tier="1" data-path-finance_professional-order="25" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="23" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="10" data-path-nonprofit_accounting-tier="2" data-path-investor-order="26" data-path-investor-tier="3" data-path-general-order="3" data-path-general-tier="3"                    data-default-order="3"
298                    data-bookkeeping-order="3"
299                    data-managerial-order=""
300                    data-financial-order="3">
301                    <a href="https://www.accountingcoach.com/chart-of-accounts/outline" class="special-type --pro " title="Chart of Accounts">
302                        <span class="order-number">03.</span>
303                        Chart of Accounts                        <em class="completion-percent">0%</em>
304                    </a>
305                </li>
306                            <li data-display="true" class="sorted"
307                    data-name="Bookkeeping"
308                    data-category="bookkeeping,financial"
309                    data-topic-slug="bookkeeping"
310                    data-topic-id="17337"
311                    data-index="4"
312                    data-alphabetical="10"
313                    data-learning-path-order="4"
314                    data-learning-path-tier="3"
315                     data-path-new_to_accounting-order="4" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="2" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="2" data-path-staff_accountant-tier="1" data-path-business_owner-order="27" data-path-business_owner-tier="3" data-path-student-order="5" data-path-student-tier="1" data-path-finance_professional-order="26" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="24" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="11" data-path-nonprofit_accounting-tier="2" data-path-investor-order="27" data-path-investor-tier="3" data-path-general-order="4" data-path-general-tier="3"                    data-default-order="4"
316                    data-bookkeeping-order="4"
317                    data-managerial-order=""
318                    data-financial-order="4">
319                    <a href="https://www.accountingcoach.com/bookkeeping/outline" class="special-type --pro " title="Bookkeeping">
320                        <span class="order-number">04.</span>
321                        Bookkeeping                        <em class="completion-percent">0%</em>
322                    </a>
323                </li>
324                            <li data-display="true" class="sorted"
325                    data-name="Accounting Equation"
326                    data-category="bookkeeping,financial"
327                    data-topic-slug="accounting-equation"
328                    data-topic-id="17313"
329                    data-index="5"
330                    data-alphabetical="1"
331                    data-learning-path-order="5"
332                    data-learning-path-tier="3"
333                     data-path-new_to_accounting-order="5" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="17" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="5" data-path-staff_accountant-tier="1" data-path-business_owner-order="14" data-path-business_owner-tier="2" data-path-student-order="2" data-path-student-tier="1" data-path-finance_professional-order="12" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="25" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="3" data-path-nonprofit_accounting-tier="1" data-path-investor-order="16" data-path-investor-tier="2" data-path-general-order="5" data-path-general-tier="3"                    data-default-order="5"
334                    data-bookkeeping-order="5"
335                    data-managerial-order=""
336                    data-financial-order="5">
337                    <a href="https://www.accountingcoach.com/accounting-equation/outline" class="special-type --pro " title="Accounting Equation">
338                        <span class="order-number">05.</span>
339                        Accounting Equation                        <em class="completion-percent">0%</em>
340                    </a>
341                </li>
342                            <li data-display="true" class="sorted"
343                    data-name="Accounting Principles"
344                    data-category="bookkeeping,financial"
345                    data-topic-slug="accounting-principles"
346                    data-topic-id="17315"
347                    data-index="6"
348                    data-alphabetical="2"
349                    data-learning-path-order="6"
350                    data-learning-path-tier="3"
351                     data-path-new_to_accounting-order="6" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="8" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="6" data-path-staff_accountant-tier="1" data-path-business_owner-order="4" data-path-business_owner-tier="1" data-path-student-order="6" data-path-student-tier="1" data-path-finance_professional-order="6" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="26" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="4" data-path-nonprofit_accounting-tier="1" data-path-investor-order="6" data-path-investor-tier="1" data-path-general-order="6" data-path-general-tier="3"                    data-default-order="6"
352                    data-bookkeeping-order="6"
353                    data-managerial-order=""
354                    data-financial-order="6">
355                    <a href="https://www.accountingcoach.com/accounting-principles/outline" class="special-type --pro " title="Accounting Principles">
356                        <span class="order-number">06.</span>
357                        Accounting Principles                        <em class="completion-percent">0%</em>
358                    </a>
359                </li>
360                            <li data-display="true" class="sorted"
361                    data-name="Financial Accounting"
362                    data-category="bookkeeping,financial"
363                    data-topic-slug="financial-accounting"
364                    data-topic-id="17359"
365                    data-index="7"
366                    data-alphabetical="17"
367                    data-learning-path-order="7"
368                    data-learning-path-tier="3"
369                     data-path-new_to_accounting-order="7" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="9" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="7" data-path-staff_accountant-tier="1" data-path-business_owner-order="2" data-path-business_owner-tier="1" data-path-student-order="7" data-path-student-tier="1" data-path-finance_professional-order="1" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="27" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="12" data-path-nonprofit_accounting-tier="2" data-path-investor-order="1" data-path-investor-tier="1" data-path-general-order="7" data-path-general-tier="3"                    data-default-order="7"
370                    data-bookkeeping-order="7"
371                    data-managerial-order=""
372                    data-financial-order="7">
373                    <a href="https://www.accountingcoach.com/financial-accounting/outline" class="special-type --pro " title="Financial Accounting">
374                        <span class="order-number">07.</span>
375                        Financial Accounting                        <em class="completion-percent">0%</em>
376                    </a>
377                </li>
378                            <li data-display="true" class="sorted"
379                    data-name="Adjusting Entries"
380                    data-category="bookkeeping,financial"
381                    data-topic-slug="adjusting-entries"
382                    data-topic-id="17323"
383                    data-index="8"
384                    data-alphabetical="6"
385                    data-learning-path-order="8"
386                    data-learning-path-tier="3"
387                     data-path-new_to_accounting-order="12" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="10" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="8" data-path-staff_accountant-tier="1" data-path-business_owner-order="28" data-path-business_owner-tier="3" data-path-student-order="8" data-path-student-tier="1" data-path-finance_professional-order="13" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="28" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="13" data-path-nonprofit_accounting-tier="2" data-path-investor-order="17" data-path-investor-tier="2" data-path-general-order="8" data-path-general-tier="3"                    data-default-order="8"
388                    data-bookkeeping-order="8"
389                    data-managerial-order=""
390                    data-financial-order="8">
391                    <a href="https://www.accountingcoach.com/adjusting-entries/outline" class="special-type --pro " title="Adjusting Entries">
392                        <span class="order-number">08.</span>
393                        Adjusting Entries                        <em class="completion-percent">0%</em>
394                    </a>
395                </li>
396                            <li data-display="true" class="sorted"
397                    data-name="Financial Statements"
398                    data-category="bookkeeping,financial"
399                    data-topic-slug="financial-statements"
400                    data-topic-id="17365"
401                    data-index="9"
402                    data-alphabetical="19"
403                    data-learning-path-order="9"
404                    data-learning-path-tier="3"
405                     data-path-new_to_accounting-order="8" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="11" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="9" data-path-staff_accountant-tier="1" data-path-business_owner-order="3" data-path-business_owner-tier="1" data-path-student-order="9" data-path-student-tier="1" data-path-finance_professional-order="2" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="18" data-path-managerial_accounting-tier="2" data-path-nonprofit_accounting-order="5" data-path-nonprofit_accounting-tier="1" data-path-investor-order="2" data-path-investor-tier="1" data-path-general-order="9" data-path-general-tier="3"                    data-default-order="9"
406                    data-bookkeeping-order="9"
407                    data-managerial-order=""
408                    data-financial-order="9">
409                    <a href="https://www.accountingcoach.com/financial-statements/outline" class="special-type --pro " title="Financial Statements">
410                        <span class="order-number">09.</span>
411                        Financial Statements                        <em class="completion-percent">0%</em>
412                    </a>
413                </li>
414                            <li data-display="true" class="sorted"
415                    data-name="Balance Sheet"
416                    data-category="bookkeeping,financial"
417                    data-topic-slug="balance-sheet"
418                    data-topic-id="17327"
419                    data-index="10"
420                    data-alphabetical="7"
421                    data-learning-path-order="10"
422                    data-learning-path-tier="3"
423                     data-path-new_to_accounting-order="9" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="12" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="10" data-path-staff_accountant-tier="1" data-path-business_owner-order="5" data-path-business_owner-tier="1" data-path-student-order="10" data-path-student-tier="1" data-path-finance_professional-order="3" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="1" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="6" data-path-nonprofit_accounting-tier="1" data-path-investor-order="3" data-path-investor-tier="1" data-path-general-order="10" data-path-general-tier="3"                    data-default-order="10"
424                    data-bookkeeping-order="10"
425                    data-managerial-order=""
426                    data-financial-order="10">
427                    <a href="https://www.accountingcoach.com/balance-sheet/outline" class="special-type --pro " title="Balance Sheet">
428                        <span class="order-number">10.</span>
429                        Balance Sheet                        <em class="completion-percent">0%</em>
430                    </a>
431                </li>
432                            <li data-display="true" class="sorted"
433                    data-name="Working Capital and Liquidity"
434                    data-category="bookkeeping,financial"
435                    data-topic-slug="working-capital"
436                    data-topic-id="17350"
437                    data-index="11"
438                    data-alphabetical="32"
439                    data-learning-path-order="11"
440                    data-learning-path-tier="3"
441                     data-path-new_to_accounting-order="18" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="19" data-path-bookkeeper-tier="2" data-path-staff_accountant-order="17" data-path-staff_accountant-tier="2" data-path-business_owner-order="6" data-path-business_owner-tier="1" data-path-student-order="19" data-path-student-tier="2" data-path-finance_professional-order="7" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="2" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="18" data-path-nonprofit_accounting-tier="2" data-path-investor-order="7" data-path-investor-tier="1" data-path-general-order="11" data-path-general-tier="3"                    data-default-order="11"
442                    data-bookkeeping-order="11"
443                    data-managerial-order=""
444                    data-financial-order="11">
445                    <a href="https://www.accountingcoach.com/wor
445king-capital/outline" class="special-type --pro " title="Working Capital and Liquidity">
446                        <span class="order-number">11.</span>
447                        Working Capital and Liquidity                        <em class="completion-percent">0%</em>
448                    </a>
449                </li>
450                            <li data-display="true" class="sorted"
451                    data-name="Income Statement"
452                    data-category="bookkeeping,financial"
453                    data-topic-slug="income-statement"
454                    data-topic-id="17369"
455                    data-index="12"
456                    data-alphabetical="22"
457                    data-learning-path-order="12"
458                    data-learning-path-tier="3"
459                     data-path-new_to_accounting-order="10" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="13" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="11" data-path-staff_accountant-tier="1" data-path-business_owner-order="7" data-path-business_owner-tier="1" data-path-student-order="11" data-path-student-tier="1" data-path-finance_professional-order="4" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="3" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="7" data-path-nonprofit_accounting-tier="1" data-path-investor-order="4" data-path-investor-tier="1" data-path-general-order="12" data-path-general-tier="3"                    data-default-order="12"
460                    data-bookkeeping-order="12"
461                    data-managerial-order=""
462                    data-financial-order="12">
463                    <a href="https://www.accountingcoach.com/income-statement/outline" class="special-type --pro " title="Income Statement">
464                        <span class="order-number">12.</span>
465                        Income Statement                        <em class="completion-percent">0%</em>
466                    </a>
467                </li>
468                            <li data-display="true" class="sorted"
469                    data-name="Cash Flow Statement"
470                    data-category="bookkeeping,financial"
471                    data-topic-slug="cash-flow-statement"
472                    data-topic-id="17342"
473                    data-index="13"
474                    data-alphabetical="12"
475                    data-learning-path-order="13"
476                    data-learning-path-tier="3"
477                     data-path-new_to_accounting-order="11" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="14" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="12" data-path-staff_accountant-tier="1" data-path-business_owner-order="8" data-path-business_owner-tier="1" data-path-student-order="12" data-path-student-tier="1" data-path-finance_professional-order="5" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="19" data-path-managerial_accounting-tier="2" data-path-nonprofit_accounting-order="8" data-path-nonprofit_accounting-tier="1" data-path-investor-order="5" data-path-investor-tier="1" data-path-general-order="13" data-path-general-tier="3"                    data-default-order="13"
478                    data-bookkeeping-order="13"
479                    data-managerial-order=""
480                    data-financial-order="13">
481                    <a href="https://www.accountingcoach.com/cash-flow-statement/outline" class="special-type --pro " title="Cash Flow Statement">
482                        <span class="order-number">13.</span>
483                        Cash Flow Statement                        <em class="completion-percent">0%</em>
484                    </a>
485                </li>
486                            <li data-display="true" class="sorted"
487                    data-name="Financial Ratios"
488                    data-category="managerial"
489                    data-topic-slug="financial-ratios"
490                    data-topic-id="17361"
491                    data-index="14"
492                    data-alphabetical="18"
493                    data-learning-path-order="14"
494                    data-learning-path-tier="3"
495                     data-path-new_to_accounting-order="21" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="21" data-path-bookkeeper-tier="2" data-path-staff_accountant-order="18" data-path-staff_accountant-tier="2" data-path-business_owner-order="10" data-path-business_owner-tier="1" data-path-student-order="20" data-path-student-tier="2" data-path-finance_professional-order="8" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="14" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="20" data-path-nonprofit_accounting-tier="2" data-path-investor-order="8" data-path-investor-tier="1" data-path-general-order="14" data-path-general-tier="3"                    data-default-order="14"
496                    data-bookkeeping-order=""
497                    data-managerial-order="1"
498                    data-financial-order="">
499                    <a href="https://www.accountingcoach.com/financial-ratios/outline" class="special-type --pro " title="Financial Ratios">
500                        <span class="order-number">14.</span>
501                        Financial Ratios                        <em class="completion-percent">0%</em>
502                    </a>
503                </li>
504                            <li data-display="true" class="sorted"
505                    data-name="Bank Reconciliation"
506                    data-category="bookkeeping,financial"
507                    data-topic-slug="bank-reconciliation"
508                    data-topic-id="17330"
509                    data-index="15"
510                    data-alphabetical="8"
511                    data-learning-path-order="15"
512                    data-learning-path-tier="3"
513                     data-path-new_to_accounting-order="13" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="5" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="19" data-path-staff_accountant-tier="2" data-path-business_owner-order="9" data-path-business_owner-tier="1" data-path-student-order="13" data-path-student-tier="1" data-path-finance_professional-order="27" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="29" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="14" data-path-nonprofit_accounting-tier="2" data-path-investor-order="28" data-path-investor-tier="3" data-path-general-order="15" data-path-general-tier="3"                    data-default-order="15"
514                    data-bookkeeping-order="13"
515                    data-managerial-order=""
516                    data-financial-order="14">
517                    <a href="https://www.accountingcoach.com/bank-reconciliation/outline" class="special-type --pro " title="Bank Reconciliation">
518                        <span class="order-number">15.</span>
519                        Bank Reconciliation                        <em class="completion-percent">0%</em>
520                    </a>
521                </li>
522                            <li data-display="true" class="sorted"
523                    data-name="Accounts Receivable and Bad Debts Expense"
524                    data-category="bookkeeping,financial"
525                    data-topic-slug="accounts-receivable-and-bad-debts-expense"
526                    data-topic-id="17319"
527                    data-index="16"
528                    data-alphabetical="4"
529                    data-learning-path-order="16"
530                    data-learning-path-tier="3"
531                     data-path-new_to_accounting-order="14" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="6" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="13" data-path-staff_accountant-tier="1" data-path-business_owner-order="17" data-path-business_owner-tier="2" data-path-student-order="14" data-path-student-tier="1" data-path-finance_professional-order="20" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="30" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="15" data-path-nonprofit_accounting-tier="2" data-path-investor-order="18" data-path-investor-tier="2" data-path-general-order="16" data-path-general-tier="3"                    data-default-order="16"
532                    data-bookkeeping-order="14"
533                    data-managerial-order=""
534                    data-financial-order="15">
535                    <a href="https://www.accountingcoach.com/accounts-receivable-and-bad-debts-expense/outline" class="special-type --pro " title="Accounts Receivable and Bad Debts Expense">
536                        <span class="order-number">16.</span>
537                        Accounts Receivable and Bad Debts Expense                        <em class="completion-percent">0%</em>
538                    </a>
539                </li>
540                            <li data-display="true" class="sorted"
541                    data-name="Accounts Payable"
542                    data-category="bookkeeping,financial"
543                    data-topic-slug="accounts-payable"
544                    data-topic-id="17392"
545                    data-index="17"
546                    data-alphabetical="3"
547                    data-learning-path-order="17"
548                    data-learning-path-tier="3"
549                     data-path-new_to_accounting-order="15" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="7" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="20" data-path-staff_accountant-tier="2" data-path-business_owner-order="18" data-path-business_owner-tier="2" data-path-student-order="15" data-path-student-tier="1" data-path-finance_professional-order="21" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="31" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="16" data-path-nonprofit_accounting-tier="2" data-path-investor-order="19" data-path-investor-tier="2" data-path-general-order="17" data-path-general-tier="3"                    data-default-order="17"
550                    data-bookkeeping-order="15"
551                    data-managerial-order=""
552                    data-financial-order="16">
553                    <a href="https://www.accountingcoach.com/accounts-payable/outline" class="special-type --pro " title="Accounts Payable">
554                        <span class="order-number">17.</span>
555                        Accounts Payable                        <em class="completion-percent">0%</em>
556                    </a>
557                </li>
558                            <li data-display="true" class="sorted"
559                    data-name="Inventory and Cost of Goods Sold"
560                    data-category="bookkeeping,financial"
561                    data-topic-slug="inventory-and-cost-of-goods-sold"
562                    data-topic-id="17373"
563                    data-index="18"
564                    data-alphabetical="23"
565                    data-learning-path-order="18"
566                    data-learning-path-tier="3"
567                     data-path-new_to_accounting-order="16" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="15" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="14" data-path-staff_accountant-tier="1" data-path-business_owner-order="15" data-path-business_owner-tier="2" data-path-student-order="16" data-path-student-tier="1" data-path-finance_professional-order="14" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="4" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="21" data-path-nonprofit_accounting-tier="3" data-path-investor-order="12" data-path-investor-tier="1" data-path-general-order="18" data-path-general-tier="3"                    data-default-order="18"
568                    data-bookkeeping-order="16"
569                    data-managerial-order=""
570                    data-financial-order="17">
571                    <a href="https://www.accountingcoach.com/inventory-and-cost-of-goods-sold/outline" class="special-type --pro " title="Inventory and Cost of Goods Sold">
572                        <span class="order-number">18.</span>
573                        Inventory and Cost of Goods Sold                        <em class="completion-percent">0%</em>
574                    </a>
575                </li>
576                            <li data-display="true" class="sorted"
577                    data-name="Depreciation"
578                    data-category="bookkeeping,financial"
579                    data-topic-slug="depreciation"
580                    data-topic-id="17353"
581                    data-index="19"
582                    data-alphabetical="15"
583                    data-learning-path-order="19"
584                    data-learning-path-tier="3"
585                     data-path-new_to_accounting-order="17" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="18" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="15" data-path-staff_accountant-tier="1" data-path-business_owner-order="16" data-path-business_owner-tier="2" data-path-student-order="17" data-path-student-tier="1" data-path-finance_professional-order="15" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="20" data-path-managerial_accounting-tier="2" data-path-nonprofit_accounting-order="19" data-path-nonprofit_accounting-tier="2" data-path-investor-order="11" data-path-investor-tier="1" data-path-general-order="19" data-path-general-tier="3"                    data-default-order="19"
586                    data-bookkeeping-order="17"
587                    data-managerial-order=""
588                    data-financial-order="18">
589                    <a href="https://www.accountingcoach.com/depreciation/outline" class="special-type --pro " title="Depreciation">
590                        <span class="order-number">19.</span>
591                        Depreciation                        <em class="completion-percent">0%</em>
592                    </a>
593                </li>
594                            <li data-display="true" class="sorted"
595                    data-name="Payroll Accounting"
596                    data-category="bookkeeping,financial"
597                    data-topic-slug="payroll-accounting"
598                    data-topic-id="17377"
599                    data-index="20"
600                    data-alphabetical="27"
601                    data-learning-path-order="20"
602                    data-learning-path-tier="3"
603                     data-path-new_to_accounting-order="19" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="16" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="21" data-path-staff_accountant-tier="2" data-path-business_owner-order="19" data-path-business_owner-tier="2" data-path-student-order="18" data-path-student-tier="1" data-path-finance_professional-order="22" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="32" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="17" data-path-nonprofit_accounting-tier="2" data-path-investor-order="20" data-path-investor-tier="2" data-path-general-order="20" data-path-general-tier="3"                    data-default-order="20"
604                    data-bookkeeping-order="18"
605                    data-managerial-order=""
606                    data-financial-order="19">
607                    <a href="https://www.accountingcoach.com/payroll-accounting/outline" class="special-type --pro " title="Payroll Accounting">
608                        <span class="order-number">20.</span>
609                        Payroll Accounting                        <em class="completion-percent">0%</em>
610                    </a>
611                </li>
612                            <li data-display="true" class="sorted"
613                    data-name="Bonds Payable"
614                    data-category="financial"
615                    data-topic-slug="bonds-payable"
616                    data-topic-id="17334"
617                    data-index="21"
618                    data-alphabetical="9"
619                    data-learning-path-order="21"
620                    data-learning-path-tier="3"
621                     data-path-new_to_accounting-order="22" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="22" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="22" data-path-staff_accountant-tier="2" data-path-business_owner-order="20" data-path-business_owner-tier="2" data-path-student-order="21" data-path-student-tier="2" data-path-finance_professional-order="28" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="33" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="22" data-path-nonprofit_accounting-tier="3" data-path-investor-order="10" data-path-investor-tier="1" data-path-general-order="21" data-path-general-tier="3"                    data-default-order="21"
622                    data-bookkeeping-order=""
623                    data-managerial-order=""
624                    data-financial-order="20">
625                    <a href="https://www.accountingcoach.com/bonds-payable/outline" class="special-type --pro " title="Bonds Payable">
626                        <span class="order-number">21.</span>
627                        Bonds Payable                        <em class="completion-percent">0%</em>
628                    </a>
629                </li>
630                            <li data-display="true" class="sorted"
631                    data-name="Stockholders&#039; Equity"
632                    data-category="bookkeeping,financial"
633                    data-topic-slug="stockholders-equity"
634                    data-topic-id="86945"
635                    data-index="22"
636                    data-alphabetical="31"
637                    data-learning-path-order="22"
638                    data-learning-path-tier="3"
639                     data-path-new_to_accounting-order="20" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="20" data-path-bookkeeper-tier="2" data-path-staff_accountant-order="16" data-path-staff_accountant-tier="1" data-path-business_owner-order="21" data-path-business_owner-tier="2" data-path-student-order="22" data-path-student-tier="2" data-path-finance_professional-order="16" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="34" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="23" data-path-nonprofit_accounting-tier="3" data-path-investor-order="9" data-path-investor-tier="1" data-path-general-order="22" data-path-general-tier="3"                    data-default-order="22"
640                    data-bookkeeping-order="19"
641                    data-managerial-order=""
642                    data-financial-order="21">
643                    <a href="https://www.accountingcoach.com/stockholders-equity/outline" class="special-type --pro " title="Stockholders&#039; Equity">
644                        <span class="order-number">22.</span>
645                        Stockholders&#039; Equity                        <em class="completion-percent">0%</em>
646                    </a>
647                </li>
648                            <li data-display="true" class="sorted"
649                    data-name="Nonprofit Accounting"
650                    data-category="bookkeeping,financial"
651                    data-topic-slug="nonprofit-accounting"
652                    data-topic-id="17390"
653                    data-index="23"
654                    data-alphabetical="26"
655                    data-learning-path-order="23"
656                    data-learning-path-tier="3"
657                     data-path-new_to_accounting-order="23" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="26" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="29" data-path-staff_accountant-tier="3" data-path-business_owner-order="29" data-path-business_owner-tier="3" data-path-student-order="28" data-path-student-tier="3" data-path-finance_professional-order="29" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="35" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="2" data-path-nonprofit_accounting-tier="1" data-path-investor-order="29" data-path-investor-tier="3" data-path-general-order="23" data-path-general-tier="3"                    data-default-order="26"
658                    data-bookkeeping-order="20"
659                    data-managerial-order=""
660                    data-financial-order="24">
661                    <a href="https://www.accountingcoach.com/nonprofit-accounting/outline" class="special-type --pro " title="Nonprofit Accounting">
662                        <span class="order-number">23.</span>
663                        Nonprofit Accounting                        <em class="completion-percent">0%</em>
664                    </a>
665                </li>
666                            <li data-display="true" class="sorted"
667                    data-name="Break-even Point"
668                    data-category="managerial"
669                    data-topic-slug="break-even-point"
670                    data-topic-id="17339"
671                    data-index="24"
672                    data-alphabetical="11"
673                    data-learning-path-order="25"
674                    data-learning-path-tier="3"
675                     data-path-new_to_accounting-order="25" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="28" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="31" data-path-staff_accountant-tier="3" data-path-business_owner-order="11" data-path-business_owner-tier="1" data-path-student-order="24" data-path-student-tier="2" data-path-finance_professional-order="9" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="11" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="25" data-path-nonprofit_accounting-tier="3" data-path-investor-order="14" data-path-investor-tier="1" data-path-general-order="25" data-path-general-tier="3"                    data-default-order="27"
676                    data-bookkeeping-order=""
677                    data-managerial-order="5"
678                    data-financial-order="">
679                    <a href="https://www.accountingcoach.com/break-even-point/outline" class="special-type --pro " title="Break-even Point">
680                        <span class="order-number">24.</span>
681                        Break-even Point                        <em class="completion-percent">0%</em>
682                    </a>
683                </li>
684                            <li data-display="true" class="sorted"
685                    data-name="Improving Profits"
686                    data-category="managerial"
687                    data-topic-slug="improving-profits"
688                    data-topic-id="17367"
689                    data-index="25"
690                    data-alphabetical="21"
691                    data-learning-path-order="26"
692                    data-learning-path-tier="3"
693                     data-path-new_to_accounting-order="26" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="29" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="32" data-path-staff_accountant-tier="3" data-path-business_owner-order="12" data-path-business_owner-tier="1" data-path-student-order="29" data-path-student-tier="3" data-path-finance_professional-order="10" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="12" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="26" data-path-nonprofit_accounting-tier="3" data-path-investor-order="15" data-path-investor-tier="1" data-path-general-order="26" data-path-general-tier="3"                    data-default-order="28"
694                    data-bookkeeping-order=""
695                    data-managerial-order="6"
696                    data-financial-order="">
697                    <a href="https://www.accountingcoach.com/improving-profits/outline" class="special-type --pro " title="Improving Profits">
698                        <span class="order-number">25.</span>
699                        Improving Profits                        <em class="completion-percent">0%</em>
700                    </a>
701                </li>
702                            <li data-display="true" class="sorted"
703                    data-name="Evaluating Business Investments"
704                    data-category="managerial"
705                    data-topic-slug="evaluating-business-investments"
706                    data-topic-id="17357"
707                    data-index="26"
708                    data-alphabetical="16"
709                    data-learning-path-order="27"
710                    data-learning-path-tier="3"
711                     data-path-new_to_accounting-order="27" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="30" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="33" data-path-staff_accountant-tier="3" data-path-business_owner-order="13" data-path-business_owner-tier="1" data-path-student-order="30" data-path-student-tier="3" data-path-finance_professional-order="11" data-path-finance_professional-tier="1" data-path-managerial_accounting-order="13" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="27" data-path-nonprofit_accounting-tier="3" data-path-investor-order="13" data-path-investor-tier="1" data-path-general-order="27" data-path-general-tier="3"                    data-default-order="29"
712                    data-bookkeeping-order=""
713                    data-managerial-order="7"
714                    data-financial-order="">
715                    <a href="https://www.accountingcoach.com/evaluating-business-investments/outline" class="special-type --pro " title="Evaluating Business Investments">
716                        <span class="order-number">26.</span>
717                        Evaluating Business Investments                        <em class="completion-percent">0%</em>
718                    </a>
719                </li>
720                            <li data-display="true" class="sorted"
721                    data-name="Present Value of a Single Amount"
722                    data-category="financial,managerial"
723                    data-topic-slug="present-value-of-a-single-amount"
724                    data-topic-id="17381"
725                    data-index="27"
726                    data-alphabetical="28"
727                    data-learning-path-order="28"
728                    data-learning-path-tier="3"
729                     data-path-new_to_accounting-order="28" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="23" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="34" data-path-staff_accountant-tier="3" data-path-business_owner-order="22" data-path-business_owner-tier="2" data-path-student-order="31" data-path-student-tier="3" data-path-finance_professional-order="17" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="15" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="28" data-path-nonprofit_accounting-tier="3" data-path-investor-order="21" data-path-investor-tier="2" data-path-general-order="28" data-path-general-tier="3"                    data-default-order="23"
730                    data-bookkeeping-order=""
731                    data-managerial-order="2"
732                    data-financial-order="23">
733                    <a href="https://www.accountingcoach.com/present-value-of-a-single-amount/outline" class="special-type --pro " title="Present Value of a Single Amount">
734                        <span class="order-number">27.</span>
735                        Present Value of a Single Amount                        <em class="completion-percent">0%</em>
736                    </a>
737                </li>
738                            <li data-display="true" class="sorted"
739                    data-name="Present Value of an Ordinary Annuity"
740                    data-category="financial,managerial"
741                    data-topic-slug="present-value-of-an-ordinary-annuity"
742                    data-topic-id="17383"
743                    data-index="28"
744                    data-alphabetical="29"
745                    data-learning-path-order="29"
746                    data-learning-path-tier="3"
747                     data-path-new_to_accounting-order="29" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="24" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="35" data-path-staff_accountant-tier="3" data-path-business_owner-order="23" data-path-business_owner-tier="2" data-path-student-order="32" data-path-student-tier="3" data-path-finance_professional-order="18" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="16" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="29" data-path-nonprofit_accounting-tier="3" data-path-investor-order="22" data-path-investor-tier="2" data-path-general-order="29" data-path-general-tier="3"                    data-default-order="24"
748                    data-bookkeeping-order=""
749                    data-managerial-order="3"
750                    data-financial-order="22">
751                    <a href="https://www.accountingcoach.com/present-value-of-an-ordinary-annuity/outline" class="special-type --pro " title="Present Value of an Ordinary Annuity">
752                        <span class="order-number">28.</span>
753                        Present Value of an Ordinary Annuity                        <em class="completion-percent">0%</em>
754                    </a>
755                </li>
756                            <li data-display="true" class="sorted"
757                    data-name="Future Value of a Single Amount"
758                    data-category="managerial"
759                    data-topic-slug="future-value-of-a-single-amount"
760                    data-topic-id="17431"
761                    data-index="29"
762                    data-alphabetical="20"
763                    data-learning-path-order="30"
764                    data-learning-path-tier="3"
765                     data-path-new_to_accounting-order="30" data-path-new_to_accounting-tier="2" data-path-bookkeeper-order="25" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="36" data-path-staff_accountant-tier="3" data-path-business_owner-order="24" data-path-business_owner-tier="2" data-path-student-order="33" data-path-student-tier="3" data-path-finance_professional-order="19" data-path-finance_professional-tier="2" data-path-managerial_accounting-order="17" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="30" data-path-nonprofit_accounting-tier="3" data-path-investor-order="23" data-path-investor-tier="2" data-path-general-order="30" data-path-general-tier="3"                    data-default-order="25"
766                    data-bookkeeping-order=""
767                    data-managerial-order="4"
768                    data-financial-order="">
769                    <a href="https://www.accountingcoach.com/future-value-of-a-single-amount/outline" class="special-type --pro " title="Future Value of a Single Amou
769nt">
770                        <span class="order-number">29.</span>
771                        Future Value of a Single Amount                        <em class="completion-percent">0%</em>
772                    </a>
773                </li>
774                            <li data-display="true" class="sorted"
775                    data-name="Manufacturing Overhead"
776                    data-category="managerial"
777                    data-topic-slug="manufacturing-overhead"
778                    data-topic-id="28308"
779                    data-index="30"
780                    data-alphabetical="24"
781                    data-learning-path-order="33"
782                    data-learning-path-tier="3"
783                     data-path-new_to_accounting-order="33" data-path-new_to_accounting-tier="3" data-path-bookkeeper-order="33" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="25" data-path-staff_accountant-tier="3" data-path-business_owner-order="33" data-path-business_owner-tier="3" data-path-student-order="25" data-path-student-tier="2" data-path-finance_professional-order="33" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="7" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="33" data-path-nonprofit_accounting-tier="3" data-path-investor-order="33" data-path-investor-tier="3" data-path-general-order="33" data-path-general-tier="3"                    data-default-order="30"
784                    data-bookkeeping-order=""
785                    data-managerial-order="8"
786                    data-financial-order="">
787                    <a href="https://www.accountingcoach.com/manufacturing-overhead/outline" class="special-type --pro " title="Manufacturing Overhead">
788                        <span class="order-number">30.</span>
789                        Manufacturing Overhead                        <em class="completion-percent">0%</em>
790                    </a>
791                </li>
792                            <li data-display="true" class="sorted"
793                    data-name="Nonmanufacturing Overhead"
794                    data-category="managerial"
795                    data-topic-slug="nonmanufacturing-overhead"
796                    data-topic-id="28311"
797                    data-index="31"
798                    data-alphabetical="25"
799                    data-learning-path-order="34"
800                    data-learning-path-tier="3"
801                     data-path-new_to_accounting-order="34" data-path-new_to_accounting-tier="3" data-path-bookkeeper-order="34" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="26" data-path-staff_accountant-tier="3" data-path-business_owner-order="34" data-path-business_owner-tier="3" data-path-student-order="34" data-path-student-tier="3" data-path-finance_professional-order="34" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="8" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="34" data-path-nonprofit_accounting-tier="3" data-path-investor-order="34" data-path-investor-tier="3" data-path-general-order="34" data-path-general-tier="3"                    data-default-order="31"
802                    data-bookkeeping-order=""
803                    data-managerial-order="9"
804                    data-financial-order="">
805                    <a href="https://www.accountingcoach.com/nonmanufacturing-overhead/outline" class="special-type --pro " title="Nonmanufacturing Overhead">
806                        <span class="order-number">31.</span>
807                        Nonmanufacturing Overhead                        <em class="completion-percent">0%</em>
808                    </a>
809                </li>
810                            <li data-display="true" class="sorted"
811                    data-name="Activity Based Costing"
812                    data-category="managerial"
813                    data-topic-slug="activity-based-costing"
814                    data-topic-id="17321"
815                    data-index="32"
816                    data-alphabetical="5"
817                    data-learning-path-order="35"
818                    data-learning-path-tier="3"
819                     data-path-new_to_accounting-order="36" data-path-new_to_accounting-tier="3" data-path-bookkeeper-order="36" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="28" data-path-staff_accountant-tier="3" data-path-business_owner-order="36" data-path-business_owner-tier="3" data-path-student-order="27" data-path-student-tier="2" data-path-finance_professional-order="36" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="10" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="36" data-path-nonprofit_accounting-tier="3" data-path-investor-order="36" data-path-investor-tier="3" data-path-general-order="35" data-path-general-tier="3"                    data-default-order="32"
820                    data-bookkeeping-order=""
821                    data-managerial-order="10"
822                    data-financial-order="">
823                    <a href="https://www.accountingcoach.com/activity-based-costing/outline" class="special-type --pro " title="Activity Based Costing">
824                        <span class="order-number">32.</span>
825                        Activity Based Costing                        <em class="completion-percent">0%</em>
826                    </a>
827                </li>
828                            <li data-display="true" class="sorted"
829                    data-name="Standard Costing"
830                    data-category="managerial"
831                    data-topic-slug="standard-costing"
832                    data-topic-id="17385"
833                    data-index="33"
834                    data-alphabetical="30"
835                    data-learning-path-order="36"
836                    data-learning-path-tier="3"
837                     data-path-new_to_accounting-order="35" data-path-new_to_accounting-tier="3" data-path-bookkeeper-order="35" data-path-bookkeeper-tier="3" data-path-staff_accountant-order="27" data-path-staff_accountant-tier="3" data-path-business_owner-order="35" data-path-business_owner-tier="3" data-path-student-order="26" data-path-student-tier="2" data-path-finance_professional-order="35" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="9" data-path-managerial_accounting-tier="1" data-path-nonprofit_accounting-order="35" data-path-nonprofit_accounting-tier="3" data-path-investor-order="35" data-path-investor-tier="3" data-path-general-order="36" data-path-general-tier="3"                    data-default-order="33"
838                    data-bookkeeping-order=""
839                    data-managerial-order="11"
840                    data-financial-order="">
841                    <a href="https://www.accountingcoach.com/standard-costing/outline" class="special-type --pro " title="Standard Costing">
842                        <span class="order-number">33.</span>
843                        Standard Costing                        <em class="completion-percent">0%</em>
844                    </a>
845                </li>
846                        </ol>
847        </div>
848            </div>
849      <div class="course-outline__topics-bottom">
850          <hr>
851          <a href="/careers" class="course-outline__careers">
852              <i class="icon icon--careers"></i>
853            Accounting Careers
854          </a>
855                      <a href="/pro?link_category=certificates&link_type=text-link&promo_type=restricted-content&page_position=menu-sidebar&previous_page_type=about" class="course-outline__certificates">
856                <i class="icon icon--certificates"></i>
857                Certificates of Achievement
858            </a>
859                    <hr>
860      </div>
861            </div>
862
863            <a href="/quicktour" title="Take the Tour" id="take-tour" class="button course-outline__tour">
864              <i class="icon icon--play-small-white"></i><span>Take the Tour</span>
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1110                    <h1>About the Author and Our Materials</h1>
1111                </div>
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1115
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1117
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1123
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1125                        <h2>About Harold Averkamp (CPA, MBA)</h2>
1126<p>For the past 52 years, Harold Averkamp (CPA, MBA) has worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.</p>
1127<p>During Harold&#8217;s 50+ years of diverse, full-time accounting experience, he has helped thousands of people (most without accounting backgrounds) learn basic accounting. AccountingCoach LLC and AccountingCoach.com were formed to share his deep understanding of accounting via the internet.</p>
1128<p><strong>Here are some of Harold’s credentials:</strong></p>
1129<ul>
1130<li>Certified Public Accountant (CPA) with work experience at CPA firms and large businesses, and as an adviser to scores of small businesses</li>
1131<li>Senior lecturer emeritus in accounting at University of Wisconsin-Whitewater</li>
1132<li>MBA, Kellogg School of Management at Northwestern University, Evanston IL</li>
1133<li>Accounting degree with honors, Marquette University</li>
1134<li>Chartered Global Management Accountant (CGMA)</li>
1135<li>Small Business Development Center (SBDC) award for excellence in counseling</li>
1136<li>Author of <em>Keeping Your Parish Financially Healthy</em>, published by Paulist Press</li>
1137</ul>
1138                    </div>
1139
1140                    <div class="about-section about-section--start">
1141                        <h2>Why AccountingCoach</h2>
1142<p>Harold realized that his diverse career and deep understanding of accounting made him uniquely qualified to help people learn basic accounting. Thanks to his experiences he was able to replace confusing accounting jargon with simple, real-world examples.</p>
1143<p>Back in 2003, Harold and his son Matthew co-founded the family business AccountingCoach LLC and the website AccountingCoach.com. The internet made it possible to communicate Harold&#8217;s accounting knowledge and insights effectively, conveniently, and economically to a wide range of people. It also allowed users to learn at their own pace, and to easily return to the website whenever and wherever it was necessary.</p>
1144<p>When people began using AccountingCoach.com, they sent unsolicited emails expressing their gratitude for having access to an accounting resource that was easy to use, easy to read, and which resulted in their growth and confidence. </p>
1145<p>The family continues to enhance AccountingCoach.com, which includes clear explanations, quizzes, tests with coaching, visual tutorials, videos, Q&#038;A, certificates of achievement, badges, and more.</p>
1146<p>Since all the materials were authored solely by Harold, there is consistency and clarity throughout the website. This allows users (which include employees, bookkeepers, accountants, business owners, and students of all ages) to save time mastering the concepts and become more knowledgeable, confident, and valuable. </p>
1147<p>AccountingCoach is proud of its outstanding reputation, its A+ rating from the Better Business Bureau, and the 3,034 positive testimonials/reviews posted on the website.</p>
1148<p>The testimonials revealed how the users&#8217; lives were improved because AccountingCoach.com enabled them to:</p>
1149<ul>
1150<li>Learn introductory accounting and bookkeeping</li>
1151<li>Gain a deeper understanding of accounting</li>
1152<li>Refresh their knowledge from an earlier accounting course</li>
1153<li>Prepare for a job interview or job transfer</li>
1154<li>Improve their opportunity for more responsibilities and compensation</li>
1155<li>Become more effective in their job responsibilities</li>
1156<li>Better train and develop new staff members</li>
1157</ul>
1158<p>&nbsp;</p>
1159                    </div>
1160
1161
1162                    <div class="about-section about-section--courses">
1163                        <h2>Our Courses</h2>
1164<p>AccountingCoach offers 2 &#8216;levels&#8217; of training:</p>
1165<ul>
1166<li>Free Materials</li>
1167<li>PRO Materials</li>
1168</ul>
1169<h3>Free Materials</h3>
1170<p>Our free materials include in-depth explanations, practice quizzes, Q&amp;A, and dictionary, all completely free.</p>
1171<h3>PRO Materials</h3>
1172<p>For more in-depth training, we created AccountingCoach PRO. AccountingCoach PRO contains learning features such as video training, visual tutorials, quick tests and quick tests with coaching, cheat sheets, flashcards, certificates of achievement, printable pdf files, progress tracking, and more, all for a modest one-time fee.</p>
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1188          <div class="comparison-table__header">
1189            Free <span>Materials</span>
1190          </div>
1191          <div class="comparison-table__body">
1192            <ul>
1193                                      <li >Explanations</li>
1194                                          <li >Quizzes</li>
1195                                          <li >Q&amp;A</li>
1196                                          <li >Dictionary</li>
1197                                          <li class="disabled">Bookkeeping Video Training</li>
1198                                          <li class="disabled">Financial Statements Video Training</li>
1199                                          <li class="disabled">Visual Tutorials</li>
1200                                          <li class="disabled">Quick Tests</li>
1201                                          <li class="disabled">Quick Tests with Coaching</li>
1202                                          <li class="disabled">Cheat Sheets</li>
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1206                                          <li class="disabled">Bookkeeping Study Guide</li>
1207                                          <li class="disabled">Managerial and Cost Accounting Study Guide</li>
1208                                          <li class="disabled">Certificates of Achievement</li>
1209                                          <li class="disabled">Bookkeeping  Certificate of Excellence</li>
1210                                          <li class="disabled">Business Forms</li>
1211                                          <li class="disabled">Printable PDF Files</li>
1212                                          <li class="disabled">Bookmarks, Highlights, and Notes</li>
1213                                          <li class="disabled">Progress Tracking</li>
1214                                          <li class="disabled">Motivational Badges and Points</li>
1215                                          <li class="disabled">Motivational Medal Rankings</li>
1216                                          <li class="disabled">Motivational Activity Streaks</li>
1217                                          <li class="disabled">Public Profile Page of Achievements</li>
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1220            <span class="button">FREE</span>
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1226            PRO <span>Materials</span>
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1228          <div class="comparison-table__body">
1229            <ul>
1230                                    <li >Explanations</li>
1231                                        <li >Quizzes</li>
1232                                        <li >Q&amp;A</li>
1233                                        <li >Dictionary</li>
1234                                        <li >Bookkeeping Video Training</li>
1235                                        <li >Financial Statements Video Training</li>
1236                                        <li >Visual Tutorials</li>
1237                                        <li >Quick Tests</li>
1238                                        <li >Quick Tests with Coaching</li>
1239                                        <li >Cheat Sheets</li>
1240                                        <li >Flashcards</li>
1241                                        <li >Crossword Puzzles</li>
1242                                        <li >Word Scrambles with Coaching</li>
1243                                        <li >Bookkeeping Study Guide</li>
1244                                        <li >Managerial and Cost Accounting Study Guide</li>
1245                                        <li >Certificates of Achievement</li>
1246                                        <li >Bookkeeping  Certificate of Excellence</li>
1247                                        <li >Business Forms</li>
1248                                        <li >Printable PDF Files</li>
1249                                        <li >Bookmarks, Highlights, and Notes</li>
1250                                        <li >Progress Tracking</li>
1251                                        <li >Motivational Badges and Points</li>
1252                                        <li >Motivational Medal Rankings</li>
1253                                        <li >Motivational Activity Streaks</li>
1254                                        <li >Public Profile Page of Achievements</li>
1255                                        <li >Dark Mode</li>
1256                                </ul>
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1271                    <div class="about-the-author__top">
1272                        <h4>About the Author</h4>
1273                        <img width="460" height="460" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20width='460'%20height='460'%20viewBox='0%200%20460%20460'%3E%3C/svg%3E" alt="Harold Averkamp" class="about-the-author__img-sm perfmatters-lazy" data-src="https://www.accountingcoach.com/wp-content/themes/accounting-coach/assets/img/harold-averkamp-headshot-lg.png" />
1274                    </div>
1275                    <p>For the past 52 years, Harold Averkamp (CPA, MBA) has<br />
1276worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.</p>
1277                    <span><a title="Learn More About Harold" href="/about" class="arrow">Learn More About Harold</a></span>
1278                </div>
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1284    <a href="/testimonials" title="Read All Testimonials" class="cta-container">
1285        <span class="stars"></span>
1286        <p>Read 3,034 Testimonials</p>
1287    </a>
1288</section>
1289<section class="pro-teams" data-swiftype-index="false">
1290    <div class="pro-teams-container">
1291        <div class="pro-teams__inside">
1292            <span class="tit">PRO for Teams</span>
1293						<ul>
1294							<li><i class="icon icon--check-circle"></i>Easily add new users and team admins</li>
1295							<li><i class="icon icon--check-circle"></i>Monitor individual user progress and grades</li>
1296							<li><i class="icon icon--check-circle"></i>Monitor team progress and compare users</li>
1297							<li><i class="icon icon--check-circle"></i>View average grades and find problem areas</li>
1298							<li><i class="icon icon--check-circle"></i>Monitor recent activity and user achievements</li>
1299						</ul>
1300						<div class="btns">
1301							<a title="Learn about PRO Teams" href="/accounting-training-for-teams?link_type=banner-image&link_category=join-teams&page_position=footer&promo_type=teams&asset_name=footer-banner-teams&asset_version=v1&previous_page_type=about"" class="button">Learn More</a>
1302			</div>
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1306            <a title="Learn about PRO Teams" href="/accounting-training-for-teams?link_type=banner-image&link_category=join-teams&page_position=footer&promo_type=teams&asset_name=footer-banner-teams&asset_version=v1&previous_page_type=about"><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20width='0'%20height='0'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="PRO for Teams" class="retina2x retina3x perfmatters-lazy" data-src="https://www.accountingcoach.com/wp-content/themes/accounting-coach/assets/img/pro-teams.png" /></a>
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1386                    <li><a href="/sitemap" title="Sitemap">Sitemap</a></li>
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1399                    <li><a href="/pro?link_type=text-link&promo_type=restricted-content&page_position=sub-footer&link_category=crossword-puzzles&previous_page_type=about" title="Crossword Puzzles">Crossword Puzzles</a></li>
1400                    <li><a href="/pro?link_type=text-link&promo_type=restricted-content&page_position=sub-footer&link_category=word-scrambles&previous_page_type=about" title="Word Scrambles">Word Scrambles</a></li>
1401                    <li><a href="/blog" title="Q&amp;A">Q&amp;A</a></li>
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1406                    <li><a href="/pro?link_type=text-link&promo_type=restricted-content&page_position=sub-footer&link_category=video-training&previous_page_type=about" title="Video Training">Video Training</a></li>
1407                    <li><a href="/business-forms" title="Business Forms">Business Forms</a></li>
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1411
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1413                                <h6>Legal</h6>
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1563                <input type="hidden" name="topic_slug"   value="">
1564                <!-- Honeypot -->
1565                <div style="display:none;" aria-hidden="true">
1566                    <label for="optin-hp-url">URL:</label>
1567                    <input type="text" id="optin-hp-url" name="hp-url" value="" tabindex="-1" autocomplete="off">
1568                </div>
1569
1570                <div class="optin-popup-form__field">
1571                    <input type="email" name="email" id="optin-email"
1572                           placeholder="Enter your email address"
1573                           required autocomplete="email">
1574                </div>
1575
1576                <button type="submit" class="optin-popup-submit">
1577                    <span class="optin-popup-submit__text">Send the Cheat Sheet</span>
1578                    <span class="optin-popup-submit__spinner" style="display:none;" aria-hidden="true">
1579                        <svg width="20" height="20" viewBox="0 0 50 50" fill="none">
1580                            <circle cx="25" cy="25" r="20" stroke="rgba(255,255,255,0.3)" stroke-width="5"/>
1581                            <circle cx="25" cy="25" r="20" fill="none" stroke="#fff" stroke-width="5"
1582                                stroke-linecap="round" stroke-dasharray="31.415 31.415">
1583                                <animateTransform attributeName="transform" type="rotate"
1584                                    from="0 25 25" to="360 25 25" dur="0.8s" repeatCount="indefinite"/>
1585                            </circle>
1586                        </svg>
1587                    </span>
1588                </button>
1589
1590                <p class="optin-popup-form__message" style="display:none;" aria-live="polite"></p>
1591                <p class="optin-popup-form__privacy">400,000+ subscribers. Unsubscribe at any time.</p>
1592            </form>
1593        </div><!-- /step-3 -->
1594
1595        <!-- ── STEP 4: Success ──────────────────────────────────────────── -->
1596        <div class="optin-popup-step optin-popup-step--success" data-step="4" style="display:none;">
1597            <span class="optin-popup-success-icon" aria-hidden="true"></span>
1598            <h2 class="optin-popup-success-title">Your cheat sheet is on its way!</h2>
1599            <p class="optin-popup-success-body">It should arrive in a few minutes. To ensure delivery,<br>please add us to your contact list.</p>
1600        </div><!-- /step-4 -->
1601
1602        <!-- Media Logos -->
1603        <div class="optin-popup-logos">
1604            <div class="optin-popup-logos__row">
1605                <span class="pub-logo pub-logo--inc"    aria-label="Inc."></span>
1606                <span class="pub-logo pub-logo--cnbc"   aria-label="CNBC"></span>
1607                <span class="pub-logo pub-logo--qb"     aria-label="QuickBooks"></span>
1608                <span class="pub-logo pub-logo--nyt"    aria-label="The New York Times"></span>
1609                <span class="pub-logo pub-logo--forbes" aria-label="Forbes"></span>
1610                <span class="pub-logo pub-logo--hbr"    aria-label="Harvard Business Review"></span>
1611            </div>
1612        </div>
1613
1614    </div><!-- /.optin-popup-modal -->
1615</div><!-- /#optin-popup-overlay -->
1616    <input type="hidden" name="new-point-total" value="0" />
1617    <!-- exit-nonpro -->
vendor: 61 bytes, lines 1617-1618
1617
1618<script src="https://www.google.com/recaptcha/api.js?render=
16186LfvBgAVAAAAADJeWVezAPuuoacbhw4wVIYHfPZh
vendor: 18 bytes, line 1618
1618" defer></script>
1619<div class="overlay exit-nonpro popup-video" style="display: none;">
1620    <div class="overlay__inside popup">
1621        <div class="popup-exitintent-inside">
1622            <form id="exitintent-form" action="" method="post">
1623                <div class="text-container">
1624                    <span class="suptitle">Before you go...</span>
1625                    <h4>Get $20 Off Our PRO Materials</h4>
1626                    <input type="hidden" id="tag" value="discount-popup"/>
1627                    <input type="email" placeholder="Enter email..." required/>
1628                    <div style="display:none;">
1629                        <label for="hp-url">URL:</label>
1630                        <input type="text" id="hp-url" name="hp-url" value=""/>
1631                    </div>
1632                    <button type="submit" class="button exit-intent claim">
1633                        <span class="btn-text">Claim My Discount</span>
1634                        <span class="spinner2" style="display:none; margin-left:8px;">
1635                            <svg width="20" height="20" viewBox="0 0 50 50">
1636                                <circle cx="25" cy="25" r="20" fill="none" stroke="#fff" stroke-width="5" stroke-linecap="round" stroke-dasharray="31.415, 31.415" transform="rotate(72 25 25)">
1637                                    <animateTransform attributeName="transform" type="rotate" from="0 25 25" to="360 25 25" dur="1s" repeatCount="indefinite"/>
1638                                </circle>
1639                            </svg>
1640                        </span>
1641                    </button>
1642                    <p class="form-message" style="display: none;"></p>
1643                </div>
1644            </form>
1645        </div>
1646        <button class="close-button" data-close="" aria-label="Close reveal" type="button">
1647            <i class="icon icon--overlay-close"></i>
1648        </button>
1649    </div>
1650</div>
1651
1652<script>
1653    jQuery(document).ready(function ($) {
1654        function handleFormSubmit(e) {
1655            e.preventDefault();
1656            let form = $('#exitintent-form');
1657            let email = form.find('input[type="email"]').val();
1658            let tag = form.find('#tag').val();
1659            let honeypot = form.find('input[name="hp-url"]').val();
1660            let suptitle = form.find('.suptitle');
1661            let tit = form.find('h4');
1662            let message = form.find('.form-message');
1663            let claimBtn = form.find('button.exit-intent.claim');
1664            let redeemBtn = form.find('a.exit-intent.redeem');
1665
1666            claimBtn.prop('disabled', true);
1667            claimBtn.find('.spinner2').show();
1668
1669            let postData = {
1670                'email': email,
1671                'tag': tag,
1672                'hp-url': honeypot,
1673                'param_overlay_name': 'page-exit-discount',
1674                'param_overlay_version': 'v1',
1675                'page_position': 'popup',
1676                'previous_page_type': 'about',
1677                'previous_page_topic': '',
1678            };
1679            if (honeypot === "") {
1680                grecaptcha.execute('6LfvBgAVAAAAADJeWVezAPuuoacbhw4wVIYHfPZh', {action: 'submit'}).then(function (token) {
1681                    postData['token'] = token;
1682                    postData['param_overlay_info'] = {
1683                        name: 'discount-popup',
1684                        version: 'v1',
1685                    }
1686
1687                    $.ajax({
1688                        type: 'POST',
1689                        url: accountingcoach.ajax_url + '?action=ac_ajax_submit_exitintent',
1690                        data: postData,
1691                        success: function(response) {
1692                            if (response.error) {
1693                                message.text(response.message).css('color', '#FF5B5B').show();
1694                                claimBtn.prop('disabled', false);
1695                                claimBtn.find('.btn-text').show();
1696                                claimBtn.find('.spinner').hide();
1697                            } else {
1698                                // Set optin_sub cookie to expire in 90 days
1699                                var expires = "";
1700                                var days = 90;
1701                                if (days) {
1702                                    var date = new Date();
1703                                    date.setTime(date.getTime() + (days * 24 * 60 * 60 * 1000));
1704                                    expires = "; expires=" + date.toUTCString();
1705                                }
1706                                document.cookie = "optin_sub=true" + expires + "; path=/";
1707                                window.location.href = response.discountLink;
1708                            }
1709                        },
1710                        error: function(jqXHR, textStatus, errorThrown) {
1711                            message.text('Error: ' + textStatus + '. ' + errorThrown).css('color', 'red').show();
1712                            claimBtn.prop('disabled', false);
1713                            claimBtn.find('.btn-text').show();
1714                            claimBtn.find('.spinner').hide();
1715                        }
1716                    });
1717                });
1718            } else {
1719                console.log('Spam detected via honeypot.');
1720                claimBtn.prop('disabled', false);
1721                claimBtn.find('.btn-text').show();
1722                claimBtn.find('.spinner').hide();
1723            }
1724        }
1725
1726        $('#exitintent-form').on('submit', handleFormSubmit);
1727    });
1728</script>
vendor: 1 bytes, line 1728
1728
1729<script>
1730    jQuery(document).ready(function ($) {
1731        let exitModalShown = false;
1732
1733        function setCookie(name, value, days) {
1734            let expires = "";
1735            if (days) {
1736                let date = new Date();
1737                date.setTime(date.getTime() + (days * 24 * 60 * 60 * 1000));
1738                expires = "; expires=" + date.toUTCString();
1739            }
1740            document.cookie = name + "=" + (value || "") + expires + "; path=/";
1741        }
1742
1743        function getCookie(name) {
1744            let nameEQ = name + "=";
1745            let ca = document.cookie.split(';');
1746            for (let i = 0; i < ca.length; i++) {
1747                let c = ca[i];
1748                while (c.charAt(0) == ' ') c = c.substring(1, c.length);
1749                if (c.indexOf(nameEQ) == 0) return c.substring(nameEQ.length, c.length);
1750            }
1751            return null;
1752        }
1753
1754        function showExitIntentModal() {
1755            if (!exitModalShown) {
1756                $('.overlay.exit-nonpro').fadeIn();
1757                $('#exitintent-form .suptitle').text('Before you go...');
1758                exitModalShown = true;
1759                setCookie('exitIntent1', 'true', 90);
1760            }
1761        }
1762
1763        $(document).on('mouseleave', function (e) {
1764            if (e.clientY < 10 && !exitModalShown && !getCookie('exitIntent1')) {
1765                showExitIntentModal();
1766            }
1767        });
1768
1769        $(document).on('click', '.button-discount', function(e) {
1770            e.preventDefault();
1771            $('.overlay.exit-nonpro').fadeIn();
1772            $('#exitintent-form .suptitle').text('Claim your discount...');
1773        });
1774
1775        $('body').on('click', '.close-button', function(e) {
1776            e.preventDefault();
1777            $(this).closest('.overlay.exit-nonpro').fadeOut();
1778            $('body').css('overflow', '');
1779        });
1780    });
1781</script>
vendor: 1 bytes, line 1781
1781
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vendor: 1 bytes, line 1782
1782
1783<script defer src="https://www.accountingcoach.com/wp-content/themes/accounting-coach/assets/js/dist/jBox.all.min.js"></script>
vendor: 1 bytes, line 1783
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