Ref.acct.310.fr.1037 (outdated - many of these pages will return 404 errors caused by dead hyperlinks)
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Environment and Theoretical Structure of Financial Accounting (Chapter 1)
Review of the Accounting Process (Chapter 2)
Accounting System Presentation - Covers Many Financial Accounting Concept (28.40)
Rules of Debits and Credits (illustration of normal account balances) (image only)
Journals and Ledgers (Posting Process) (6:20)
Accrual Accounting - Adjusting Entries (4:40)
Adjusting Entries and Financial Statements (11:50)
Adjusting Entries for Sales Tax (3:30)
Adjusting Entries for Liabilities (6:55)
Analyzing and Preparing Adjusting Entries (6:52)
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 Income Statement, Comprehensive Income, and the Statement of Cash Flows (Chapter 4)
Income Statement Presentation (25:30)
Income Statement - Irregular Items - Part 1 (11:07)
Income Statement - Irregular Items - part 2 (7:30)
Hints to solve P4-8 Depreciation Expense Error in Prior Reporting Period (image only)
FASB Research - Revenue Recognition - Percentage of Completing (5-17 Spiceland 7e) (image only)
Preparing a Partial Income Statement with Discontinued Operations (Chance Co.) (2:31)
Partial Income Statement with Discontinued Operations (P4-2) (3:50)
Multi-step versus single-step income statement (14:05)
Cash Flow Statement and Balance Sheet Part 1 (9:32)
Cash Flow Statement and Balance Sheet Part 2 (8:32)
Cash Flow from Operating Activities - Indirect Method (7:33)
Classification of Cash Flow Transactions (10:25)
Statement of Cash Flows - Direct Method (11:17)
Statement of Cash Flows - Indirect Method - Part 1 (14:01)
Statement of Cash Flows - Indirect Method - Part 2 (11:27)
Cash Flows from Operations (9:19)
Statement of Cash Flows - Indirect Method (11:13)
Statement of Cash Flows - Indirect Method - Part 2 (6:25)
Statement of Cash Flows - Indirect Method - Part 1 (11:41)
Determining Cash Flow Effects (4:10)
Statement of Cash Flows - Indirect Method (17:31)
Income Measurement and Profitability Analysis (Chapter 5)
The Balance Sheet and Financial Disclosures (Chapter 3)
Balance Sheet Preparation (14:10)
Cash and Receivables (Chapter 7)
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)
Notes Receivable - Entry to record note receivable payment (image only)
Inventories: Measurement and Additional Issues (Chapters 8 and 9)
Journal Entries, Merchandising Transactions (7:18)
Merchandising Journal Entries (9:42)
Calculating Cost of Goods Sold (1:21)
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)
Retail Inventory Method (4:11)
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)
Inventories: Additional Issues (Chapter 9)
Property, Plant and Equipment and Intangible Assets: Acquisition and Disposition (Chapter 10)
Long Term Asset Impairments - Lecture (15:08)
Acquisition of Land, Building and Improvements (6:57)
Disposition, Replacement of Fixed Assets (4:56)
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)
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)
Refinancing Short-Term Debt (4:49)
Property, Plant and Equipment and Intangible Assets: Utilization and Impairment (Chapter 11)
Investments - (Chapter 12)