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Courses consist of engaging, bite-sized video lessons that make concepts easy and fun to learn.

Students can watch the lessons on their own schedule and transfer their credit recommendations to thousands of colleges and universities.

Students are assessed through quizzes and a proctored final exam.

Upon successful completion of the course, students will be able to: understand the purpose of accounting, generally accepted accounting principles, ethical accounting and technology in accounting; interpret balance sheets, income statements and cash flow statements, and understand how to prepare different financial statements and the auditing process; discover debits, credits, journal entries, the trial balance and how to determine a company's performance based on financial statement ratios; explain internal controls, safeguards and bank reconciliation; study accounts receivable, revenue recognition, the allowance method, notes receivable and disposing of receivables; define long-term operating assets, plant assets, the cost principle, acquisition of property, computing depreciation, natural resource assets and accounting for intangible assets; breakdown loans, equity investments, raising equity financing, corporations, stockholder's equity, common and preferred stock, accounting for stock and retained earnings; and distinguish the purpose and elements of financial statement analysis, standards for comparison, horizontal analysis, vertical analysis and financial ratio analysis.Major topics include: business ownership types; key accounting concepts; journals and ledgers in accounting; accounting equations and formulas; financial statements, balance sheets and income statements; analyzing financial statements; financial statement ratios; accounting for inventory; accounting for deprecation; accounting for compensation, taxes and liabilities; adjustments and closing entries; corporate accounting; departmentalized accounting; taxation for corporations; and business and financial forecasting.Upon successful completion of the course, students will be able to: differentiate the components and purposes of various costing methods, techniques, and formulas including cost accounting, job-order costing systems, process costing, and variable and activity-based costing; use cost accounting formulas, such as those used to calculate the break-even point, target net income, gross profit margin, and contribution margin; assess how different industries use activity-based costing methods to determine the costs of various products or services; breakdown the purpose and components of the master budget; dissect the process of CVP analysis to determine the relationship between company costs, revenue and sales volume; summarize effective techniques for estimations and planning, such as using employ regression analysis to achieve project cost goals; analyze various aspects of cost accounting in inventory, such as inventory accounts, goods and inventory statements, and methods of inventory cost calculations; and evaluate modern trends in managerial accounting and their effects on business strategy, such as how and why predictive accounting has risen in popularity. Instruction is delivered through online video and text lessons.S., court functions, civil versus criminal law, substantive law versus procedural law and what happens when a lawsuit begins; outline the basics and capacity of contracts including termination, types, contracts and issues with minors, third-part beneficiaries, and assignment and delegation of rights and duties; examine the Statute of Frauds; explain certainty of terms, rules of interpretation and construction, implied terms, the parole evidence rule, conditions and excused conditions; paraphrase types of breaches, anticipatory repudiation, remedies for breaches of contracts, defenses to enforcement of a contract, how a contract can be discharged and concepts related to torts; examine topics that include legal ethics, securities and antitrust law, trademarks, patents, copyrights and trade secrets; differentiate the rights of creditors, product liability, consumer and credit protection, privacy protection, and unfair competition; hypothesize how to create the agency relationship and liability of the principal and liability of the agent; and analyze how to create a partnership and corporation, the Uniform Commercial code, tax structure, and liability of corporations.Topics include: History of American Law; Sources of Law; Constitutional Law; American Legal Systems; Legal Procedures; Contract Law Basics; Capacity in Contract Law; Contract Law and Third Party Beneficiaries; Contracts: Assignment and Delegation; Contracts: Statute of Frauds; Contracts: Scopes and Meanings; Contracts: Breach of Contract; Contracts: Discharge of Contracts; The Legal Environment; Securities and Antitrust Law; Property Law; Creditors’ Rights; Product Liability and Consumer Protection; Torts in Business Law; The Role of Agency in Business Law; Sales & the Law.