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Accounting Intermediate

Cash Basis to Accrual Accounting: Conversions, Adjustments & Year-End Entries

Convert a small business from cash to accrual books: receivables and deposits, payables and prepaids, inventory and COGS, depreciation, accrued wages and interest, the full P&L bridge, the adjusting entries and a month-by-month chart, on live auto-graded spreadsheets.

8 lessons 8 labs 1.9 h Certificate

  • One-time payment
  • 14-day money-back guarantee
  • Secure checkout with Stripe

What you'll build

What you will be able to do

Each lab ends with a concrete result that you build yourself and the checker confirms, cell by cell.

  • Turn Juniper Street Bike Co.'s 2026 cash receipts into accrual revenue.
  • Convert five operating expense lines from cash paid to accrual expense.
  • Turn the cash paid to bike suppliers into purchases and cost of goods sold.
  • Replace the equipment purchases in the cash books with 2026 depreciation.
  • Accrue the unpaid wages and loan interest at 31 Dec 2026.
  • Build a bridge from Juniper's cash-basis profit to its accrual-basis profit for 2026.
  • Record the year-end entries that move Juniper's books from cash to accrual.
  • Calculate Juniper's monthly profit both ways and chart the difference.

About this course

Many small businesses keep their books on a cash basis, yet lenders, buyers and auditors often want accrual figures. This course shows how to convert one into the other. You adjust cash receipts for receivables and customer deposits to get accrual revenue, and cash payments for payables and prepaids to get accrual expenses. Inventory purchases become cost of goods sold, and equipment purchases are depreciated instead of expensed. You add accrued wages and interest at year end, build a bridge table that converts the full cash P&L, write the matching adjusting journal entries and compare monthly cash and accrual profit in a chart. For bookkeepers, accountants and owners of small businesses.

Curriculum

Course content

8 lessons · 8 labs · 1.9 h · final exam

  1. Cash Receipts to Accrual Revenue: Receivables & Customer DepositsLab12 min4 checked tasks
    Unlocked when you buy the course
  2. Cash Paid to Accrual Expenses: Payables & PrepaidsLab14 min4 checked tasks
    Unlocked when you buy the course
  3. Inventory Purchases to Cost of Goods SoldLab13 min4 checked tasks
    Unlocked when you buy the course
  4. Depreciation Instead of Expensing Equipment PurchasesLab15 min4 checked tasks
    Unlocked when you buy the course
  5. Accrued Wages & Accrued Interest at Year-EndLab14 min4 checked tasks
    Unlocked when you buy the course
  6. Convert the Full Cash P&L to Accrual: the Bridge TableLab16 min4 checked tasks
    Unlocked when you buy the course
  7. Adjusting Journal Entries for the ConversionLab16 min4 checked tasks
    Unlocked when you buy the course
  8. Cash vs Accrual Profit by Month: the Comparison ChartLab15 min4 checked tasks
    Unlocked when you buy the course
  9. Final exam12 questions, 75% to pass, unlimited retries.

Certificate

Finish with a certificate you can verify

Complete every lesson and pass the final exam to receive a certificate of completion for this course, with a unique credential ID and a public verification page.

  • Names the course, your score and the date of issue
  • A verification link for your CV or LinkedIn profile
  • 12 questions, 75% to pass, unlimited retries.

A Tutorvo certificate confirms that you completed a course. It is not an official or professional qualification.

Illustration. Your certificate shows your own name, course and credential ID.

Before you buy

Questions about this course

Is this a subscription?

No. You pay $9.99 once for this course. There is no subscription and nothing renews automatically. Prices are in US dollars; taxes may be added where required.

What exactly do I get?

All lessons and labs of this course, the final exam and the certificate, including later updates to the course, for as long as Tutorvo offers it. Access is personal and tied to your account.

Can I get a refund?

Yes. If you are not satisfied, email hello@tutorvo.com within 14 days of buying and we refund the course in full via Stripe. The guarantee does not apply once a certificate for the course has been issued to you, or where there are signs of abuse.

When can I start?

Right after payment. Access starts immediately at your request; for consumers in the EU/EEA the statutory right of withdrawal therefore ends once access has begun, while our 14-day money-back guarantee applies regardless.

Do I need Excel or other software?

No. The labs run in a spreadsheet inside your browser on a laptop, tablet or phone. Function names and syntax follow Excel.

Is the certificate an official qualification?

No. It confirms that you completed all lessons of the course and passed its final exam. It is not an official, state-recognised or professional qualification. The name is taken from your profile when the certificate is issued.

Full details are in our Terms · hello@tutorvo.com

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