Study library
Explanations, examples and practice problems with answers for the subjects examined most in the first semesters. Free, no sign-up.
Business & economics
Accounting32 topicsBalance sheet, debits and credits, journal entries and cost accounting: the basics examined in the first semesters of business and economics degrees. Every topic with an example and practice problems with answers.Economics16 topicsMicroeconomics from the introductory course: supply and demand, elasticities, surplus, taxes and monopoly. The exam problems follow fixed patterns, and those are what you can practise here.
Maths & statistics
Calculus14 topicsDerivatives and integrals from first-year maths for business, engineering and science: rules, typical mistakes and problems with worked solutions.Linear algebra7 topicsMatrices and linear systems: Gaussian elimination, determinants, rank and inverses. Fixed steps you can practise row by row.Statistics16 topicsDescriptive statistics, probability, distributions and tests: the required course in business, psychology and the social sciences. With new problems every day.
Natural sciences
General chemistry9 topicsThe calculations of first-year general chemistry: moles, concentrations, pH, buffers and titrations. For chemistry, biology, pharmacy, medicine and engineering.Organic chemistry176 topicsReactions from organic chemistry 1 and 2 with reagent, product and mechanism: for chemistry, biochemistry, pharmacy and medicine. Every reaction has its own page to look up and practise.
New in the library
Cash discounts: calculating and recording themA cash discount is a reduction for paying early. It is taken off the invoice total and the VAT on it is adjusted.VAT payable: output VAT minus input VATVAT payable is the output VAT on sales minus the input VAT on purchases. If input VAT is larger, the business gets a refund.Irrecoverable debts: writing off a receivableWhen a customer will definitely not pay, the receivable is written off as an expense. An allowance covers debts that are only doubtful.The Balance Sheet Explained: Assets, Liabilities and EquityThe balance sheet shows on one date what a business owns and how it was financed. Both sides are always equal.Debits and Credits Explained: T-Accounts and Journal EntriesDebit is the left side of an account, credit the right side. Four rules tell you where every transaction goes.Balance Sheet Accounts and Income Statement AccountsBalance sheet accounts carry an opening balance from year to year. Expense and income accounts collect one year and are closed to profit and loss.