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Intro to Accounting is a Course

Intro to Accounting

Ended Jul 31, 2015

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Full course description

Starts September 8, 2014

This course teaches students how to prepare, interpret and use the financial information of the business world to aid in making business and financial decisions. This course is great for high school and college students exploring the field of accounting as well as for working professionals. Particular emphasis has been placed on mastering the expanded accounting equation, the full accounting cycle, preparing the financial statements, and understanding key financial ratios. Material covered is based on many of the content specifications of the "Accounting Pilot and Bridge Project".

Beginners or those just wanting to learn more about accounting are welcome, in addition to professionals and educators.

Topics covered include:

  • Module One: Key Players in the World of Finance and Business (~ 2 hours)
  • Module Two: Key Forms of Ownership Structure in the World of Finance and Business (~2 hours)
  • Module Three: Key Business Types, the Management Cycle, Transaction Cycles & Accounting (~2 hours)
  • Module Four: Types of Accounting, Accounting Standards & the Conceptual Framework (~2 hours)
  • Module Five: Accounting Information Systems and Internal Control (~2 hours)
  • Module Six: Introduction to the General-Purpose Financial Statements (Part A - Equations, Relationships and Articulation) (~2 hours)
  • Module Seven: Introduction to the General-Purpose Financial Statements (Part B - Balance Sheet Accounts) (~2 hours)
  • Module Eight: Introduction to the General-Purpose Financial Statements (Part C - Balance Sheet Format, Comparative and Classified) (~2 hours)
  • Module Nine: Introduction to the General-Purpose Financial Statements (Part D - Income Statement, Statement of Equity, Statement of Cashflow) (~2 hours)
  • Module Ten: Introduction to the General-Purpose Financial Statements (Part E Liquidity, Solvency, Efficiency Ratios) (~2 hours)
  • Module Eleven: The Expanded Accounting Equation (~2 hours)
  • Module Twelve: Debits and Credits and the Accounting Cycle: Original Transactions (~3 hours)
  • Module Thirteen: Accrual accounting: Revenue Recognition & Matching Principle (~2 hours)
  • Module Fourteen: The Accounting Cycle: Adjusting Entries & Financial Statements (~ 3 hours)
  • Module Fifteen: The Accounting Cycle: Closing Entries (~2 hours)
  • Module Sixteen: Evaluating Management Efficiency (~2 hours)


In order to successfully complete this course, students will need the following:

  • The ability to read and comprehend English at a college freshman level.
  • Access to YouTube to view course videos.
  • The ability to perform simple math (addition, subtraction, multiplication, division), including solving for an unknown, as shown below:
  • a = b*c where you are given a and c and you need to solve for b

    a = b + c where you are given a and b and you need to solve for a

    a = b/c where you are given a and c and you need to solve for b

Kevin Kimball, CPA

Kevin Kimball, CPA

Associate Professor of Accounting

Kevin C. Kimball, CPA, Macc earned his bachelor’s and master’s degrees from Brigham Young University with an emphasis in managerial accounting. He started his auditing career with Deloitte & Touche in Orange County, California serving both public and private audit clients in a variety of industries. He transferred to Deloitte’s Salt Lake City office, then to its Luxembourg office, where he provided services for three years to the firm’s largest audit client in Luxembourg. After seven years with Deloitte, Kevin accepted a teaching position at Brigham Young University - Hawaii (BYU-H), where he has taught accounting for more than 16 years. He recently completed three years of service as the accounting department chair. Over the years, he has taught a large variety of accounting courses, which include introductory and advanced financial accounting, international accounting, accounting information systems, introductory and advanced Excel, auditing, and taxation. He has a passion for leveraging technology to improve student learning and has received both teaching and service awards while at BYU-H. Kevin was recently appointed to serve as BYU-Hawaii’s Director for the Center for Learning and Teaching where he hopes to be able to help both students and teachers improve their learning and teaching skills.