"Fundamentals of Accounting – Basic": {
        "category_image":"assets3/images/img-1.jpg",
        "categories":{
          "The Accounting Equation":{
            "lessondesc":"This multimedia courseware utilizes video, audio, and text to reinforce the fundamentals of accounting. The central learning activity involves the creation and adjustment of accounting spreadsheets that put theory into practice.",
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Use the accounting equation in basic financial analysis"
                },
                "1":{
                  "text":"Employ mathematical variations of the accounting equation"
                },
                "2":{
                  "text":"Define assets, liabilities, and owners' equity, and cite examples of each"
                },
                "3":{
                  "text":"Exhibit the differences between revenues and expenses and show their use in calculating net income"
                },
                "4":{
                  "text":"Understand the basic principles of equity and cost of goods sold"
            }
          },
          "Transaction Analysis":{
            "lessondesc":"This multimedia courseware utilizes video, audio, and text to reinforce the fundamentals of accounting. The central learning activity involves the creation and adjustment of accounting spreadsheets that put theory into practice.",
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Prepare basic entries for business transactions"
                },
                "1":{
                  "text":"Recognize and solve basic accounting problems"
                },
                "2":{
                  "text":"Master the concept of debit and credit entry"
                },
                "3":{
                  "text":"Differentiate between Real Accounts and Nominal Accounts"
                },
                "4":{
                  "text":"Exhibit the use of the General Journal and General Ledger"
                },
                "5":{
                  "text":"Know how to prepare a Trial Balance"
            }
          },
          "Adjusting Entries":{
            "lessondesc":"This multimedia courseware utilizes video, audio, and text to reinforce the fundamentals of accounting. The central learning activity involves the creation and adjustment of accounting spreadsheets that put theory into practice.",
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Employ the accounting cash cycle and the fiscal year-end process"
                },
                "1":{
                  "text":"Explain the purpose of adjusting entries"
                },
                "2":{
                  "text":"Classify adjusting entries as being accruals or deferrals"
                },
                "3":{
                  "text":"Prepare different types of adjusting entries"
                }
            }
          },
          "Wrapping Up the Period":{
            "lessondesc":"This multimedia courseware utilizes video, audio, and text to reinforce the fundamentals of accounting. The central learning activity involves the creation and adjustment of accounting spreadsheets that put theory into practice.",
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Recognize and correct errors in accounting transaction records and entries"
                },
                "1":{
                  "text":"Exhibit the effects of accounting errors in the financial statements"
                },
                "2":{
                  "text":"Prepare closing and reversing entries"
                },
                "3":{
                  "text":"Identify the different types of financial statements, including their uses and limitations"
                }
            }
          }
        }
      }