## Intermediate Accounting / [Ref.acc.610.sn.1052]

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### APA Reference Style (How to Avoid Plagiarism)

``Avoiding Plagiarism and APA Reference Style (9:54 min:sec)``
``APA Formatting and Style Guide``

### Week 1: Environmental and Theoretical Structure of Financial Accounting; 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)``

### Week 2: Balance Sheet

``Balance Sheet Preparation (14:10)``
``Recording Long-Term Liabilities (image)``

### Week 3: Income Statement/Statement of Cash Flows; Income Measurement and Profitability

``Income Statement Presentation (25:30)``
``Income Statement - Irregular Items - Part 1 (11:07)``
``Income Statement - Irregular Items - part 2 (7:30)``
``FASB Research - Revenue Recognition - Percentage of Completing (5-17 Spiceland 7e) (image only)``
``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)``

### Week 4: Time Value of Money; Cash and Receivables

``Present Value Example (3:53)``
``Future Value of a Lump-Sum Amount (0:56)``
``Excel's Rate Function Example (3:35``)``
``Future Value of an Uneven Stream of Payments (6:42)``
``Present Value, Uneven Cash Flow Stream (3:46)``
``Present Value of an Annuity (2:17)``

### Capital Budgeting (These are really for a Finance course but we may be exploring some of these in our homework

``Module 7 Present Value Problems Solved Using Discount Factors from a Table and Using Excel (8:47)`` Net Present Value (NPV), Internal Rate of Return (IRR), Modified Internal Rate of Return (MIRR) (9:46)``
``Determining Relevant Costs - Net Present Value (5:18)``
``Determining Year 1 Operating Cash Flow (image only)``
``Operating Cash Flows (1:50)``
``Operating Cash Flows - Penn Tennis Balls (5:19)``
``Capital Budgeting Example - New Product Introduction and Other (16:16)``
``Net Present Value (NPV) and Internal Rate of Return (IRR) (P11-13 12e) (8:33)``
``Payback and Net Present Value (3:00)``
``Crossover Rates, NPV and IRR (2:25)``
``Capital Budgeting:  NPV, IRR and MIRR (P11-8 12e) (4:45)``
``Capital Budgeting Methods (P11-10 12e) (6:56)``
``Determining Operating Cash Flows - First Year (Self-Quiz Q.) (2:34)``
``Net Salvage Value (P12-3 12e) (3:53)``
``Calculating the Value of an Annuity (Self-Quiz Answer) (image)``
``Funding a \$35K Payment Starting Ten Years from now (image)``
``Determining Payment Amount - With Both PV and FV (3:24)``
``Bank Reconciliation Completed (image only)``
``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)``
``Accounts Receivable - Allowance for Doubtful Accounts - Percentage of Rec'bls (7:29)``
``Journalizing Bad Debts (9:49)``

### Week 5: Inventories

``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 By Item, Category (6:00)``
``LCM Inventory and Valuation Account (4:39)``
``Impact of Inventory Errors on Operating Income (image)``

### Week 6: Fixed Assets

``Depreciation Lecture (15:08)``
``Straight-Line Depreciation Exercise Solved (image only)``

``Acquisitions, Dispositions, Trade-ins and Non-Monetary Exchanges``
``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)``

``Transactions, Depreciation and Other``
``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)``
``Change in Estimate - Depreciation (10:39)``
``Correcting Errors in Fixed Assets (image only)``
``Acquisition Costs (6:00)``
``Nonmonetary Exchanges (3:17)``
``Depreciation Methods - Partial years (8:01)``
``Long Term Asset Impairments - Lecture (15:08)``
``Asset Impairment (4:23)``

### Week 7: Investments

``Module 7 Present Value Problems Solved Using Discount Factors from a Table and Using Excel (8:47)``
``Available-for-Sale Debt Securities (9:35)``
``Securities Held-To-Maturity, Securities Available for Sale, Trading Securities (image only)``
``Hints to solve Ex13-18: Sale of Land in Exchange of Non-interest Bearing Note (image only)``

### Week 8: Liabilities

``Notes Payable Transactions (4:24)``
``Warranties (4:00)``
``Warranty Liability and Expense (9:47)``
``Analyzing the Reclassification of Debt (3:29)``
``Various Contingencies (4:37)``

### Bonds

``Carrying Value versus Market Value of Bonds (7:47)``
``Calculating Bond Proceeds (image)``
``Determining Bond Proceeds, Recording the Issuance and Amortization Schedule  (7:24)``
``Journal Entries Related to Bonds (5:01)``
``Schedule of Bond Amortization (4:21)``
``Bonds - Premiums, Discounts and Interest (image)``
``Bond Discount Amortization - Straight Line (9:26)``
``Basic Bond Valuation (6:26)``
``Valuing a Bond Issued at a Discount (4:18)``
``Bond Discounts and Premium (7:17)``
``Bond Amortization Schedule, Effective Interest (5”08)``
``Bonds - Fair Value (5:54)``
``Bond Interest Amortization (4;23)``
``Extinguishment of Debt - Journal Entry (image only)``
``Determining Bond Proceeds Including Accrued Interest (2:57)``

### Leases

``Direct Financing Lease, Financial Statement Effects (5:41)``
``Operating Lease, Advanced Payments and Leasehold Improvements (2:38)``
``Capital Lease - Lessee (9:45)``
``Sales-Type Lease Example (Calculating Interest Expense) (3:17)``