Online exercise workbooks for accounting and finance

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Sumigi Benefits

For Accounting Students

Operate your own fictional business
Simulate the complete accounting cycle
Gradually increase complexity through campaigns
Bite-sized campaign structures to study at your own pace
Detailed feedback on every journal entry attempted
Examine ledger accounts and trial balances simultaneously
Study Cost of Goods Sold (COGS) with FIFO and AVCO
Experiment with any of five depreciation methods
Help other players by offering hints
Personalize your business

For Accounting Instructors

Follow progress of each individual student
Use T accounts or three column ledger formats
Track the number of journal entries practiced
Create flexible campaigns depending on your preferred topic coverage
Choose your own default currency for each player
Extensive game and player analytics
Textbook agnostic: works alongside all major textbooks in introduction to financial accounting

A wide range of topics in double-entry bookkeeping

Introducing capital (sole trader)
Long-term loans
Securities available for sale
Service Revenues
Non-current assets
Depreciation (double decline)
Purchase returns
Petty cash
Prepayments (asset method)
Introducing share capital
Short-term investments
Trade receivables
Asset disposal
Depreciation (sum of digits)
Sales returns
Prepayments (expense method)
Share premium
Long-term investments
Trade payables
Depreciation (straight line)
Depreciation (usage method)
Trade discounts
Short-term loans
Trading securities
Depreciation (reducing balance)
Carriage (freight costs)
Cash management
Intangible assets
Unrealized gains and losses