Review of the Accounting Process

Accounting System Presentation - Covers Many Financial Accounting Concept (28.40)

Rules of Debits and Credits (illustration of normal account balances) (image only)

Accounting Cycle Tutorial #1

Accounting Cycle Tutorial #2

Accounting Cycle Tutorial #3

Accounting Cycle Tutorial #4

Journals and Ledgers (Posting Process) (6:20)

Closing Entries (8:37)

Accrual Accounting - Adjusting Entries (4:40)

Adjusting Entries and Financial Statements (11:50)

Adjusting Entries for Sales Tax (3:30)

Adjusting Entries (10:21)

Adjusting Entries for Liabilities (6:55)

Analyzing and Preparing Adjusting Entries (6:52)

Adjusting Entries (6:13)

Transaction Analysis (9:51)

Journalizing Transactions (2:34)

Transactional Analysis (10:09)

Effect of Transactions on Accounting Equation (image only)

Calculating Account Balances (image only)

Accounting Equation, Transactions, Financial Statements - Part 1 (7:59)

Accounting Equation, Transactions, Financial Statements - Part 2 (6:20)

Computing Net Income, Balance Sheet, Debt Ratio (7:35)

The Balance Sheet and Financial Disclosures

Balance Sheet Preparation (14:10)

Cash and Receivables

Bank Reconciliation and Entries - Part 1 (11:14)

Bank Reconciliation and Entries - Part 2 (11:19)

Receivables - Transactions (image only)

Bad Debt Computation (P8-4A 3e) (5:56)

Bad Debt Reporting, Aging (8:51)

Allowance for Doubtful Accounts - Percent of Receivables Approach (5:09)

Allowance Method - Determining Amount for Doubtful Accounts (image only)

Computing Bad Debt Amounts (P8-4A older edition) - Kettle Morraine (7:29)

Accounting for uncollectible accounts-allowance method using aging-of-receivables (P9-28A) (8:34)

Notes Receivable - Entry to record note receivable payment (image only)

Inventories: Measurement and Additional Issues

Journal Entries, Merchandising Transactions (7:18)

Merchandising Journal Entries (9:42)

Calculating Cost of Goods Sold (1:21)

Inventory Turnover (2:00)

Various Inventory Costing Methods (7:41)

Inventory Methods: FIFO, LIFO and Average Cost (6:40)

Inventory Methods: FIFO, LIFO and Average Cost (10:56)

FIFO versus LIFO, Financial Statements (3:55)

Inventory Cost Flows - Perpetual Systems - Part 1 (10:41)

Inventory Cost Flows - Perpetual Systems - Part 2 (5:59)

FIFO versus LIFO, Financial Statement Preparation and Analysis (17:00)

Dollar Value LIFO Lecture (13:03)

Dollar Value LIFO (9:03)

Retail Inventory Method (4:11)

Gross Profit Method (2:42)

Lower of Cost or Market (4:07)

Lower of Cost or Market (5:19)

Lower of Cost or Market (7:41)

Lower of Cost or Market (image only)

Lower of Cost or Market By Item, Category (6:00)

LCM Inventory and Valuation Account (4:39)

Impact of Inventory Errors on Operating Income (image)

Property, Plant and Equipment and Intangible Assets: Acquisition and Disposition

Long Term Asset Impairments - Lecture (15:08)

Acquisition of Land, Building and Improvements (6:57)

Acquisition Costs (6:00)

Disposition, Replacement of Fixed Assets (4:56)

Asset Costs (3:15)

Asset Trade-In (5:01)

Non-Monetary Exchanges (3:17)

Long-Lived Asset Transactions Part 1 (8:53)

Long-Lived Asset Transactions Part 2 (14.42)

Asset Cost Allocation and Straight-Line Depreciation (5:21)

Depreciation Lecture (10:39)

Depreciation Methods (29:37)

Depreciation Methods (9:49)

Straight-Line Depreciation Exercise Solved (image only)

Plant Asset Costs and Depreciation (10:39)

Depreciation - Double Declining Balance Method (6:57)

Depreciation Methods - Partial years (8:01)

Purchase And Self-Constructed Cost of Assets (0:37)

Capitalized Interest (1:32)

Goodwill Impairment (2:46)

Refinancing Short-Term Debt (4:49)

Inventories: Measurement and Additional Issues