"Fundamentals of Accounting – Intermediate": {
        "category_image":"assets3/images/img-1.jpg",
        "categories":{
          "Assets":{
            "lessondesc":{
              "0":{
                  "text":"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."
                },
                "1":{
                  "text":"By successfully completing this courseware, students will be able to:"
                }
            },
            "lessonbulet":{
                "0":{
                  "text":"Demonstrate the basics of managing cash on hand and cash in bank"
                },
                "1":{
                  "text":"Understand the purpose and uses of contra asset accounts"
                },
                "2":{
                  "text":"Describe the nature of notes receivables and plant assets"
                },
                "3":{
                  "text":"Identify the outcomes of selling assets greater than or less than their original value"
                }
            }
          },
          "Liabilities":{
            "lessondesc":{
              "0":{
                  "text":"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."
                },
                "1":{
                  "text":"By successfully completing this courseware, students will be able to:"
                }
            },
            "lessonbulet":{
                "0":{
                  "text":"Explain the nature of notes payable"
                },
                "1":{
                  "text":"Calculate interest-bearing liabilities"
                },
                "2":{
                  "text":"Demonstrate an understanding of accounting for warranty liabilities"
                }
            }
          },
          "Partnership":{
            "lessondesc":{
              "0":{
                  "text":"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."
                },
                "1":{
                  "text":"By successfully completing this courseware, students will be able to:"
                }
            },
            "lessonbulet":{
                "0":{
                  "text":"Define partnership and differentiate it from other forms of business"
                },
                "1":{
                  "text":"Learn how a partnership is formed"
                },
                "2":{
                  "text":"Display the different methods of income distribution in a partnership"
                }
            }
          },
          "Corporation":{
            "lessondesc":{
              "0":{
                  "text":"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."
                },
                "1":{
                  "text":"By successfully completing this courseware, students will be able to:"
                }
            },
            "lessonbulet":{
                "0":{
                  "text":"Explain the different characteristics of a corporation"
                },
                "1":{
                  "text":"Learn the components of a corporation's stockholders' equity"
                },
                "2":{
                  "text":"Identify the different kinds of stocks and bonds"
                },
                "3":{
                  "text":"Explain the different types of dividends and how they are allocated"
                }
            }
          },
          "Manufacturing Costs":{
            "lessondesc":{
              "0":{
                  "text":"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."
                },
                "1":{
                  "text":"By successfully completing this courseware, students will be able to:"
                }
            },
            "lessonbulet":{
                "0":{
                  "text":"Differentiate a manufacturing company from a service and merchandising company"
                },
                "1":{
                  "text":"Demonstrate an understanding of the elements of manufacturing costs"
                },
                "2":{
                  "text":"Journalize and record manufacturing costs"
                },
                "3":{
                  "text":"Prepare a Manufacturing Statement"
                },
                "4":{
                  "text":"Gain a working knowledge of Cost-Volume-Profit analysis and how it is used in decision-making"
                },
                "5":{
                  "text":"Demonstrate the cash inflow and outflow of a manufacturing company"
                }
            }
          }
        }
      }