Review the Weekly Activities for Week 4.
Write a brief report with at least two paragraphs.
Submit this as a Word document.

The report should address:

What areas did I have difficulty with and what areas did I find easy to understand?
Was I successful in my time management or did I run out of time to complete my work to a high-quality level?
Are there any changes I should make in my approach to the class for future weeks?
Questions remaining after reading discussions related to weekly learning activities.

This week we will continue our exploration of current assets with a focus on cash, accounts receivable, and current liabilities such as accounts payable and payroll liabilities. Protection of assets by use of internal control processes will also be reviewed.
Week 4 Outcomes
After completing this week, you should be able to

Analyze Fraud in the Accounting Workplace
Define and Explain Internal Controls and Their Purpose within an Organization
Describe Internal Controls within an Organization
Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries
Discuss Management Responsibilities for Maintaining Internal Controls within an Organization
Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries
Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements
Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions
Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches
Determine the Efficiency of Receivables Management Using Financial Ratios
Discuss the Role of Accounting for Receivables in Earnings Management
Apply Revenue Recognition Principles to Long-Term Projects
Explain How Notes Receivable and Accounts Receivable Differ

The primary source for course reading material each week is Principles of Accounting and located at This source is in webpage format and includes videos. The Open Stax text is supplemental reference material. Additional reference materials are also provided in the learning resources.

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