Financial and Managerial Accounting / [Ref.acg 3082.wf.1030]

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Week 1: Introductory Accounting Concepts (Chapters 1 and 2)

Week 2: Fundamental Interpretations Made from Financial Statements (Chapter 3)

Current Assets (Chapter 5) and Long-Term Assets (Chapter 6)

Textbook Author's Powerpoint Presentation - Chapter 5
Textbook Author's Powerpoint Presentation - Chapter 6
Journal Entries, Merchandising Transactions (7:18)
Merchandising Journal Entries (9:42)
Calculating Cost of Goods Sold (1:21)
Bank Reconciliation (9:28)
Bank Reconciliatioin and Adjusting Entries (3:49) *
Bank Reconciliation Completed (image only) *
Inventory Turnover (2:00)
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)
Retail Inventory Method (4:11)
Gross Profit Method (2:42)
Lower of Cost or Market (7:41)
Accounting for Bad Debts (Allowance Method) (6:13)
Accounts Receivable - Credit Card Transactions  (9:32)
Accounts Receivable - Credit Card Transactions  (9:32)
Uncollectible Accounts (i.e., Bad Debts) (3:22)
Bad Debt Reporting, Aging (5:56)
Uncollectible Accounts - Allowance Method - Percent of Sales  (8:51)
Computing Bad Debt Amounts - Kettle Moraine Co. (5:24)
Accounting for uncollectible accounts-allowance method using aging-of-receivables (P9-28A) (8:34)
Accounts Receivable - Allowance for Doubtful Accounts - Percentage of Rec'bls (7:29)
Accounts Receivable - Allowance for Doubtful Accounts - Percentage of net Sales (2:40)
Journalizing Bad Debts (9:49)
Depreciation Lecture (15:08)
Straight-Line Depreciation Exercise Solved (image only) *
Plant Asset Costs and Depreciation  (10:39)
Acquisition of Land, Building and Improvements  (6:57)
Disposition, Replacement of Fixed Assets (4:56)
Adjusting Entry: Interest Earned on Note Receivable (image only)
Asset Costs  (3:15)
Asset Trade-In  (5:01)
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 - Double Declining Balance Method  (6:57)

Time Value of Money

Week 6: Liabilities (Chapter 7) and Owners' Equity (Chapter 8)

Textbook Author's Powerpoint Presentation - Chapter 7
Textbook Author's Powerpoint Presentation - Chapter 8
Notes Payable Transactions (3:29)
Warranty Liability and Expenses (4:24)
Various Contingencies (9:47)
Warranties (4:37)
Calculating Interest Expense for Partial Periods (image only)
Loan Amortization Schedule (4:00)
Determining Bond Proceeds, Recording the Issuance and Amortization Schedule  (7:47)
Journal Entries Related to Bonds (7:24)
Bonds - Premiums, Discounts and Interest Expense (image only) *
Schedule of Discount Amortization (5:01)
Bond Discount Amortization - Straight Line  (4:21)
Bond Discount Amortization - Straight Line (4:38)
Bond Amortization Schedule, Effective Interest (P14-4 5e) (7:17)
Bond Interest Amortization (5:54)
Stockholders' Equity Lectures (from an Intermediate Textbook) (37:02)
Stock and Cash Dividends (image only) *
Computing Retained Earnings(Deficit) with Incomplete Information (3:45)
Retained Earnings and Stockholders' Equity (P11-4A 2Ed) (7:47)
Partnership Accounting - Partnership Financial Statements and Ending Capital Account Balances (6:05)
Stockholders' Equity Transactions including Treasury Stock  (15:04)
Earnings Per Share - Stated and Restated (4:21) *
How To Compute Dividends (0:00)
How To Compute & Allocate Dividends (0:00)
Computing Dividends Paid to Preferred Shareholders (0:00)
Cash Dividends and Stock Dividends (0:00) *
Calculating Basic Earnings Per Share (0:00) *
Analysis of Changes in Retained Earnings Account (11:18)
Treasury Stock, Cash Dividends and Retained Earnings Part 1 (13:10)
Treasury Stock, Cash Dividends and Retained Earnings Part 2 (2:54)

Week 7: Income Statement and Statement of Cash Flows (Chapter 9)

Corporate Governance, Explanatory Notes and Other Disclosures (Chapter 10)

Financial Statement Analysis (Chapter 11)

Managerial Accounting and Cost-Volume-Profit Analysis (Chapter 12)

Cost Accounting and Reporting (Chapter 13)

Cost Planning (i.e., Budgeting) (Chapter 14)

Cost Control (Chapter 15)

Decision-making, incremental analysis (chapter 16)

Capital Budgeting