Web Links

Account Classifications
http://online.santarosa.edu/course/homepage/?11
this account classifications list reviews account titles and classifications, whether the account is usually treated as a debit or credit, and the appropriate financial statement on which the account would appear. This list is provided as a resource for Santa Rosa Junior College's online Microcomputer Applications in Accounting course.

Accounting News in Japan
http://www2g.biglobe.ne.jp/~ykawamur/index.htm
how do accounting standards in the United States compare to accounting standards in Japan? Yoshinori Kawamura, lecturer of accounting at Ryukoku University, Kyoto, Japan, presents drafts of documents set forth by the Business Accounting Deliberation Council (BADC). This organization, as well as other organizations cited at this Web site, is a major contributor to the development of Generally Accepted Accounting Principles (GAAP) in Japan.

Career Mosaic International Gateway
http://www.careermosaic.com/cm/gateway/
Career Mosaic, a resource for employers and jobseekers, offers profiles of employers, listings of job opportunities, and résumé postings. The Career Mosaic International Gateway features international sites that can be searched for accounting career opportunities around the world.

Financial Statements
http://kalama.doe.hawaii.edu/hern95/pt035/Accounting/LEVEL_1-INDEPENDENT/CYCLE8.HTM
Kapi'olani Community College in Hawaii's independent study module reviews the relationship between the income statement, the statement of owner's equity, and the balance sheet.

Purpose of Closing Entries
http://www.sunybroome.edu/~blakeslee_a/b100/b100l3.htm#purpose
Professor Anne Blakeslee, Broome Community College, summarizes the steps in making closing entries in her accounting course's online lecture material.