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Chapter 1: Adjustments of expenses & revenues

  • Introduction
  • Prepaid expenses & revenues
  • Accrued expenses
  • Accrued revenues
  • Other cases

Chapter 2: Stock inventory & provisions

  • Introduction
  • Diminution in value of stock
  • Other cases
  • Adjustments related to stock

Chapter 3: Accounts receivable

  • Introduction
  • Bad & doubtful debts
  • Journalizing and managing provisions
  • Other cases

Chapter 4: Portfolio bills

  • Introduction
  • Provision of portfolio bills
  • Provision of equity participation
  • Provision of security placements & blocked securities
  • General example
  • Disposal of portfolio bills

Chapter 5: Depreciation

  • Introduction
  • Exchange of fixed assets
  • Exceptional depreciation in value of fixed assets
  • Lost of deteriorated fixed assets

Chapter 6: Bank reconciliation

  • Introduction
  • Bank reconciliation
  • Preparing adjustment entries

Chapter 7: Analysis of the results account

  • Introduction
  • The scheduling of the intermediary administrative balances
  • Journalizing the intermediary administrative balances
  • Problem

Chapter 8: Final accounts according to the general accounting plan

  • Introduction
  • Result account
  • Balance Sheet
  • Problem 

About International House Beirut

Founded in the early 1980's, the American Lebanese Language Center (ALLC) has played a prominent role in adult education in Lebanon. Their centers throughout Lebanon offer students the opportunity to benefit from a wide range of computer and language cTheirses. ALLC offers students the opportunity to learn practical and comprehensive skills, and to enrich and expand their existing knowledge. Students acquire the skills necessary for their personal and professional development.

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