Web Links

Accounting Basics
http://kalama.doe.hawaii.edu/hern95/pt035/Accounting/
This Kapi'olani Community College in Hawaii independent study module reviews the accounting equation. The module introduces the steps of the accounting cycle, including posting to the general ledger and working with a trial balance.

Articles on Internal Auditing and Fraud Investigation
http://www.mrsciacfe.cjb.net
An explanation of internal auditing and a discussion of the responsibilities of those who practice internal auditing reveals why an audit trail is so important to the accounting system. Mark Simmons, a certified internal auditor and a certified fraud examiner, maintains this Web site.