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25 26 <!--<meta http-equiv="Content-Security-Policy" content="default-src 'unsafe-inline'; font-src 'self';" />--> 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"> 28 <meta name="description" content="About Harold Averkamp (CPA, MBA)"> 29 <link rel="canonical" href="https://www.accountingcoach.com/about" />
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84 85<header role="banner" data-swiftype-index="false"> 86 87<!-- <div class="attic --><!--">--> 88 <div class="attic-overlay"></div> 89 <div class="attic "> <!-- Add class: attic--clear to remove bg (Home, about page) --> 90 91 <button id="mobile-menu-toggle" class="hamburger hamburger--elastic clear" type="button"> 92 <span class="hamburger-box"> 93 <span class="hamburger-inner"></span> 94 </span> 95 </button> 96 97 <a href="#" title="Course Outline" id="course-outline" class="button attic__course-outline" tabindex="0"> 98 <i class="icon icon--course-outline"></i> 99 Course Outline 100 </a> 101 <a href="#" title="Ways to Learn" id="ways-to-learn-menu" class="button attic__ways-to-learn" tabindex="0"> 102 <i class="icon icon--ways-to-learn"></i> 103 </a> 104 105 <div class="course-outline__top" style="display:none"> 106 <a href="#" id="close-sidebar" title="Close Sidebar"> 107 <i class="icon icon--close-blue"></i> 108 <span>Course Outline</span> 109 </a> 110 </div> 111 <div id="topic-sidebar" class="course-outline course-outline--" data-swiftype-index="false"> 112 113 <!-- <div class="course-outline__top"> 114 <a href="#" id="close-sidebar" title="Close Sidebar"> 115 <i class="icon icon--close-blue"></i> 116 <span>Course Outline</span> 117 </a> 118 </div> --> 119 <div class="course-outline__selects" id="tsb-selects"> 120 <div class="course-outline__learning-path"> 121 <select id="sidebar-learning-path-select" class="sr-replace selectric" data-current="general"> 122 <option value="" disabled class="course-outline__lp-heading">Learning Paths</option> 123 <option 124 value="new_to_accounting" 125 data-segment="1" 126 data-icon-class="icon--new-to-accounting-path" 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" 131 >New to Accounting</option> 132 <option 133 value="bookkeeper" 134 data-segment="2" 135 data-icon-class="icon--bookkeeper-path" 136 data-label-short="Bookkeeper" 137 data-label-suffix="" 138 data-goal="Record transactions accurately and keep the books in order" 139 data-helpful="Bookkeepers, AP/AR or payroll staff, office managers, and admins handling daily accounting tasks" 140 >Bookkeeper</option> 141 <option 142 value="staff_accountant" 143 data-segment="5" 144 data-icon-class="icon--staff-accountant-path" 145 data-label-short="Staff Accountant" 146 data-label-suffix="" 147 data-goal="Prepare accurate financial statements and understand the accounting behind them" 148 data-helpful="Staff or junior accountants, general ledger accountants, and internal accounting team members" 149 >Staff Accountant</option> 150 <option 151 value="business_owner" 152 data-segment="9" 153 data-icon-class="icon--business-owner-path" 154 data-label-short="Business Owner" 155 data-label-suffix="" 156 data-goal="Understand your financial reports and use them to make better business decisions" 157 data-helpful="Small business owners, founders, partners, and operators overseeing finances" 158 >Business Owner</option> 159 <option 160 value="student" 161 data-segment="7" 162 data-icon-class="icon--student-path" 163 data-label-short="Student" 164 data-label-suffix="" 165 data-goal="Strengthen your understanding of the accounting topics covered in most courses" 166 data-helpful="College, MBA, and CPA-track students studying accounting" 167 >Student</option> 168 <option 169 value="finance_professional"
170 data-segment="10" 171 data-icon-class="icon--finance-professional-path" 172 data-label-short="Finance Professional" 173 data-label-suffix="" 174 data-goal="Review financial results and understand what the numbers mean" 175 data-helpful="CFOs, controllers, finance managers, consultants, and advisors who interpret financial data" 176 >Finance Professional</option> 177 <option 178 value="managerial_accounting" 179 data-segment="11" 180 data-icon-class="icon--managerial-accounting-path" 181 data-label-short="Cost and Managerial" 182 data-label-suffix="" 183 data-goal="Use cost and profit data to plan, control costs, and support business decisions" 184 data-helpful="Managers, team leads, and students who need to understand costs, overhead, and profitability" 185 >Cost and Managerial</option> 186 <option 187 value="nonprofit_accounting" 188 data-segment="12" 189 data-icon-class="icon--nonprofit-accounting-path" 190 data-label-short="Nonprofit" 191 data-label-suffix="" 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> 195 <option 196 value="investor" 197 data-segment="13" 198 data-icon-class="icon--investor-path" 199 data-label-short="Investor" 200 data-label-suffix="" 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> 204 <option 205 value="general" 206 data-segment="0" 207 data-icon-class="icon--general-path" 208 data-label-short="General" 209 data-label-suffix="" 210 data-goal="Explore accounting topics in the order that works for you" 211 data-helpful="Anyone who wants full flexibility or prefers to browse before choosing a path" 212 selected >General</option> 213 </select> 214 <div class="course-outline__learning-path-flyout" id="sidebar-learning-path-flyout"> 215 <div class="course-outline__learning-path-flyout-heading"></div> 216 <div class="course-outline__learning-path-flyout-section"> 217 <div class="course-outline__learning-path-flyout-subtitle">Who it's for</div> 218 <p class="course-outline__learning-path-flyout-helpful"></p> 219 </div> 220 <div class="course-outline__learning-path-flyout-section"> 221 <div class="course-outline__learning-path-flyout-subtitle">Goal</div> 222 <p class="course-outline__learning-path-flyout-goal"></p> 223 </div> 224 <p class="course-outline__learning-path-flyout-note">Every path includes all 33 topics.</p> 225 </div> 226 </div> 227 <div class="course-outline__learning-path-row"> 228 <div class="course-outline__order-options" role="radiogroup" aria-label="Sort order"> 229 <label class="course-outline__order-option is-active"> 230 <input type="radio" name="sidebar-order" value="recommended" checked>
231 <span>Suggested</span> 232 </label> 233 <label class="course-outline__order-option "> 234 <input type="radio" name="sidebar-order" value="alphabetical" > 235 <span>A - Z</span> 236 </label> 237 </div> 238 <div class="course-outline__link-holder"> 239
239<script src="https://fast.wistia.com/embed/medias/wulru7up6d.jsonp" async></script>
239 240
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240 241 <span class="wistia_embed wistia_async_wulru7up6d popover=true popoverContent=link" style="display:inline;position:relative"></span> 242 <a href="#wistia_wulru7up6d" class="button wistia-play-button"><i class="icon icon--play-small-white"></i><span>How to Start</span></a> 243 </div> 244 </div> 245 </div> 246 247 <div class="course-outline__main"> 248 249 <div class="course-outline__topics"> 250 <div id="tsb-topics" data-learning-path="general" data-outline-order="recommended" data-tier-labels="{"new_to_accounting":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"bookkeeper":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"staff_accountant":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"business_owner":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"student":{"1":"Usually Covered","2":"Sometimes Covered","3":"Less Commonly Covered"},"finance_professional":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"managerial_accounting":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"nonprofit_accounting":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"investor":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"general":{"1":"","2":"","3":""}}"> 251 <div class="learning-path-tiers"> 252 <h4 class="course-outline__tier-heading" data-tier="3"></h4><ol class="recommended"> <li data-display="true" class="sorted" 253 data-name="Accounting Basics" 254 data-category="bookkeeping,financial" 255 data-topic-slug="accounting-basics" 256 data-topic-id="198" 257 data-index="1" 258 data-alphabetical="0" 259 data-learning-path-order="1" 260 data-learning-path-tier="3" 261 data-path-new_to_accounting-order="1" data-path-new_to_accounting-tier="1" data-path-bookkeeper-order="1" data-path-bookkeeper-tier="1" data-path-staff_accountant-order="1" data-path-staff_accountant-tier="1" data-path-business_owner-order="1" data-path-business_owner-tier="1" data-path-student-order="1" data-path-student-tier="1" data-path-finance_professional-order="23" data-path-finance_professional-tier="3" data-path-managerial_accounting-order="21" data-path-managerial_accounting-tier="3" data-path-nonprofit_accounting-order="1" data-path-nonprofit_accounting-tier="1" data-path-investor-order="24" data-path-investor-tier="3" data-path-general-order="1" data-path-general-tier="3" data-default-order="1" 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> 288 <li data-display="true" class="sorted" 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' 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' Equity"> 644 <span class="order-number">22.</span> 645 Stockholders' 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">
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1098 1099<div id="container"> 1100 1101<!-- TIMESTAMP: 2026-09-16T12:56:14.000000+00:00 --> 1102 1103<section class="hero hero--about"> 1104 1105 <div class="container"> 1106 <div class="row justify-content-end"> 1107 <div class="col-12 col-md-12 col-lg-12"> 1108 <div class="hero__content"> 1109 <img width="407" height="397" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20width='407'%20height='397'%20viewBox='0%200%20407%20397'%3E%3C/svg%3E" class="hero-author__image perfmatters-lazy" alt="Harold Averkamp headshot" data-src="https://www.accountingcoach.com/wp-content/themes/accounting-coach/assets/img/harold-headshot.png" /> 1110 <h1>About the Author and Our Materials</h1> 1111 </div> 1112 </div> 1113 </div> 1114 </div> 1115 1116</section> 1117 1118<section id="about"> 1119 <div class="container"> 1120 <div class="row justify-content-center"> 1121 <div class="col-12 col-md-8"> 1122 <div id="page-content" class="page-content"> 1123 1124 <div id="about-the-author" class="about-section"> 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’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 Haroldâs 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’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&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’ 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> </p> 1159 </div> 1160 1161 1162 <div class="about-section about-section--courses"> 1163 <h2>Our Courses</h2> 1164<p>AccountingCoach offers 2 ‘levels’ 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&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> 1173 </div> 1174 </div> 1175 </div> 1176 </div> 1177</section> 1178 1179<section class="non-plus" > 1180 <div class="container"> 1181 <div class="row justify-content-center"> 1182 <div class="col"> 1183 1184 1185 <div class="comparison-table"> 1186 1187 <div class="comparison-table__column comparison-table__column--free comparison-table__column--active"> 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&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> 1203 <li class="disabled">Flashcards</li> 1204 <li class="disabled">Crossword Puzzles</li> 1205 <li class="disabled">Word Scrambles with Coaching</li> 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> 1218 <li class="disabled">Dark Mode</li> 1219 </ul>
1220 <span class="button">FREE</span> 1221 </div> 1222 </div> 1223 1224 <div class="comparison-table__column comparison-table__column--pro"> 1225 <div class="comparison-table__header"> 1226 PRO <span>Materials</span> 1227 </div> 1228 <div class="comparison-table__body"> 1229 <ul> 1230 <li >Explanations</li> 1231 <li >Quizzes</li> 1232 <li >Q&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> 1257 <a href="/pro?link_type=solo-button&link_category=join-pro&page_position=pricing-table&promo_type=features&previous_page_type=about" class="button">Learn More</a> 1258 </div> 1259 </div> 1260 1261 </div> 1262 </div> 1263 </div> 1264 </div> 1265</section> 1266<section class="about-the-author about-the-author--bg" data-swiftype-index="false"> 1267 <div class="container"> 1268 <div class="row justify-content-center"> 1269 <div class="col-md-10"> 1270 <div class="about-the-author__inside"> 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> 1279 </div> 1280 </div> 1281 </div> 1282</section> 1283<section class="testimonials-cta" data-swiftype-index="false"> 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">
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1479<script type="text/javascript" id="accountingcoach-js-js-extra"> 1480/* <![CDATA[ */ 1481var accountingcoach = {"site_url":"https://www.accountingcoach.com","ajax_url":"https://www.accountingcoach.com/wp-admin/admin-ajax.php","stripe_key":"pk_live_rUZ590CZAjVUWltUyTcR68up","security":"12649b1a9f","page_name":"about","user_is_free":"0","cheat_sheet_popup_optin_cookie":"ac_cheat_sheet_popup_optin","metapixel_disabled":"1"}; 1482var bookmark_vars = {"ajax_url":"https://www.accountingcoach.com/wp-admin/admin-ajax.php","nonce":"5c03c16730"}; 1483var learning_path_vars = {"learning_path":"general","order_archive":"recommended","tier_labels":{"new_to_accounting":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"bookkeeper":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"staff_accountant":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"business_owner":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"student":{"1":"Usually Covered","2":"Sometimes Covered","3":"Less Commonly Covered"},"finance_professional":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"managerial_accounting":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"nonprofit_accounting":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"investor":{"1":"Core Topics","2":"Supporting Topics","3":"Other Topics"},"general":{"1":"","2":"","3":""}}}; 1484//# sourceURL=accountingcoach-js-js-extra 1485/* ]]> */ 1486</script>
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1495<script type="pmdelayedscript" data-cfasync="false" data-no-optimize="1" data-no-defer="1" data-no-minify="1"> 1496 // Visit ID tracking for Zaraz 1497 document.addEventListener('DOMContentLoaded', function () { 1498 // Function to get visit ID from cookie 1499 function getVisitId() { 1500 const value = `; ${document.cookie}`; 1501 const parts = value.split(`; ac_visit_id=`); 1502 if (parts.length === 2) return parts.pop().split(';').shift(); 1503 return null; 1504 } 1505 1506 // Function to set visit ID in Zaraz context 1507 function setZarazVisitId() { 1508 const visitId = getVisitId(); 1509 if (visitId && typeof zaraz !== 'undefined') { 1510 zaraz.set('visit_id', visitId); 1511 } 1512 } 1513 1514 // Set visit ID 1515 setZarazVisitId(); 1516 }); 1517 </script>
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1520<div id="optin-popup-overlay" class="optin-popup-overlay" style="display:none;" 1521 aria-modal="true" role="dialog" aria-label="Get free accounting resources"> 1522 1523 <div class="optin-popup-backdrop"></div> 1524 1525 <div class="optin-popup-modal"> 1526 1527 <!-- Close --> 1528 <button class="optin-popup-close" type="button" aria-label="Close"> 1529 <svg width="16" height="16" viewBox="0 0 16 16" fill="none"> 1530 <path d="M1 1L15 15M15 1L1 15" stroke="white" stroke-width="2.2" stroke-linecap="round"/> 1531 </svg> 1532 </button> 1533 1534 <!-- Progress bar â segments are toggled active/completed via JS --> 1535 <div class="optin-popup-progress"> 1536 <div class="optin-popup-progress__track"> 1537 <div class="optin-popup-progress__seg active" data-seg="1"></div> 1538 <div class="optin-popup-progress__seg" data-seg="2"></div> 1539 <div class="optin-popup-progress__seg" data-seg="3"></div> 1540 </div> 1541 </div> 1542 1543 <!-- ââ STEP 1: Goal ââââââââââââââââââââââââââââââââââââââââââââââââ --> 1544 <div class="optin-popup-step is-active" data-step="1"> 1545 <h2 class="optin-popup-title">What is your current situation?</h2> 1546 1547 <div class="optin-popup-options" role="radiogroup" aria-label="Select your goal"> 1548 </div> 1549 1550 <p class="optin-popup-error" aria-live="polite">Please select an option to continue.</p> 1551 </div><!-- /step-1 --> 1552 1553 1554 <!-- ââ STEP 3: Email âââââââââââââââââââââââââââââââââââââââââââââââ --> 1555 <div class="optin-popup-step optin-popup-step--email" data-step="3" style="display:none;"> 1556 <h2 class="optin-popup-title">Where should we send it?</h2> 1557 1558 <form id="optin-popup-form" class="optin-popup-form" novalidate> 1559 <input type="hidden" name="optin_goal" value=""> 1560 <input type="hidden" name="optin_role" value=""> 1561 <input type="hidden" name="optin_source" value=""> 1562 <input type="hidden" name="optin_tag" value=""> 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 <!-- ââ STEP 4: Success ââââââââââââââââââââââââââââââââââââââââââââ --> 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 -->
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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
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