"Practice Sets": {
        "category_image":"assets3/images/img-1.jpg",
        "categories":{
          "Overview":{
            "lessondesc":{
              "0":{
                  "text":"eLearning offers fully-automated and machine-graded accounting practice sets for sole proprietorship and partnership. At least 15 variations are offered in order to reduce student copying. The practice sets can be completed in on-campus labs or as homework."
                },
                "1":{
                  "text":"The practice set is a realistic simulation of the bookkeeping and accounting process. Students analyze and prepare source documents, make entries into journals and ledgers, make adjustments, and prepare financial statements. The methodology employs live spreadsheets, which require student to both internalize and practice the bookkeeping and accounting concepts rather than utilizing accounting software that often amounts to just data entry."
                }
            }
          },
          "Source Documents":{
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Identify various documents commonly used in business transactions"
                },
                "1":{
                  "text":"Learn how to use documents as the basis for recording business transactions"
                },
                "2":{
                  "text":"Create the transactional source documents"
                }
            }
          },
          "Journalizing & Posting":{
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Record and post day-to-day financial transactions"
                },
                "1":{
                  "text":"Identify the different types of accounts and their normal balances"
                },
                "2":{
                  "text":"Use special journals for easier recording"
                },
                "3":{
                  "text":"Evaluate transactions in terms of their effects on the accounts"
                }
            }
          },
          "Worksheet":{
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Record account balances in the worksheet"
                },
                "1":{
                  "text":"Appreciate the purpose and benefits of using an accounting worksheet"
                },
                "2":{
                  "text":"Differentiate between balance sheet accounts and income statement accounts"
                }
            }
          },
          "Adjustments":{
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Record different types of adjusting entries"
                },
                "1":{
                  "text":"Display the purpose of adjusting entries in the accounting cycle"
                },
                "2":{
                  "text":"Demonstrate the importance of keeping account balances up-to-date"
                }
            }
          },
          "Financial Statements":{
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Learn the function of financial statements and how to prepare them"
                },
                "1":{
                  "text":"Present financial information in an easy-to-understand manner"
                },
                "2":{
                  "text":"Show the effects of profit and loss in a business"
                }
            }
          },
          "Closing Entries":{
            "lessondesc":"By successfully completing this courseware, students will be able to:",
            "lessonbulet":{
                "0":{
                  "text":"Determine which accounts need to be closed at the end of the accounting cycle"
                },
                "1":{
                  "text":"Transfer nominal accounts into permanent balance sheet accounts"
                },
                "2":{
                  "text":"Demonstrate the importance of closing nominal accounts for the next accounting cycle"
                }
            }
          }
        }
      }