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Principles of Accounting I:

Financial Accounting

Accounting Terms, Accounting Principles, and the Accounting Equation (4 videos)

  • Accounting Terms and Accounting Principles
  • Accounting Equation; Retained Earnings; Net Income; Dividends
  • Revenue Recognition Principle and Matching Principle
  • Financial Statements: Income Statement, Statement of Retained Earnings, Balance Sheet and the Statement of Cash Flows
* Accounting Terms, Accounting Principles, and the Accounting Equation - Transcript

Recording Business Transactions (3 videos)

  • Using Accounting terms
  • T-Accounts (posting)
  • Journal Entries (journalizing)
* Recording Business Transactions - Transcript

Inventory and Merchandiser Operations (5 videos)

  • Merchandising Operations: Operating Cycle, Inventory, Purchase Discounts
  • Merchandising: Purchase Discounts, Purchase Returns, Purchase Allowances
  • Selling Inventory; Sales Returns, Sale Allowances, Sales Discounts
  • Merchandising: Closing accounts; Adjusting accounts; Inventory Shrinkage
  • Income Statement; Gross Profit Percent; Inventory Turnover

Inventory & Cost of Goods Sold (5 videos)

Receivables (7 videos)

  • Internal Controls and Reporting Accounts Receivable
  • Accounting for Uncollectibles: Allowance Method - Percent of Sales and Aging Schedule
  • Direct Write-off Method for Accounting for Uncollectible Accounts
  • Credit Card and Debit Card Sales; Interest Revenue
  • Reporting Receivables on Classified Balance Sheet
  • Bank Reconciliation
  • Petty Cash

Current Liabilities (3 videos)

  • Current Accrued Liabilities: Current Portion of Long-Term Debt
  • Current Liabilities: Known Amounts?
  • Current Liabilities and Contigencies: Estimated Amounts

Corporations, Stockholders’ Equity versus Owners' Equity, and Dividends (5 videos)

  • Paying Cash Dividends on Stock, an example
  • What is a Dividend? Payment of Cash Dividends on Stock
  • Issuing Stock Transactions and Calculating Paid-in Capital
  • Preferred Stock versus Common Stock
  • Owners' Equity versus Stockholders' Equity

Statement of Cash Flows: Operating Activities Section Example

* Statement of Cash Flows: Operating Activities Section Example - Transcript



Principles of Accounting II:

Managerial Accounting

Introduction to Managerial Accounting (5 videos)

  • Managerial Accounting versus Financial Accounting; Accounting Equation; Accounting Principles
  • Service Company Income Statement
  • Merchandising Income Statement; Cost of Goods Sold Calculation
  • Manufacturing Company Income Statement; Flow of Costs
  • Flow of costs in a Manufacturing Company; Calculating Overhead

Job Costing (2 videos)

Activity-Based Costing (2 videos)

  • What is Activity-Based Costing? - Transcript
  • Activity-Based Costing Examples

Process Costing (6 videos) - Transcript

  • Process Costing versus Job Costing
  • Equivalent Units
  • Process Costing - Steps 1 & 2
  • Process Costing - Steps 3, 4, & 5
  • Journal Entries
  • Second and Future Departments (Transferred-In costs)

Management Product and Pricing Decisions (8 videos)

  • Management Product and Pricing Decisions
  • Special Order; Incremental Analysis
  • Setting Prices: Cost-Plus Pricing versus Target Pricing
  • Dropping Product Lines; Emphasize Product Lines
    • Example of Dropping Product Line
    • Example of Emphasizing a Product Line
  • Make (outsourcing) or Buy; Sell As Is or Process Further
    • Example of Sell as Is or Process Further

Responsibility Accounting and Budgeting (4 videos)

  • Master Budget
  • Sales Budget
  • Inventory, Purchases, Cost of Good Sold Budget
  • Cash Budget
    • Budgeted Cash Collections

Capital Budgeting: Introduction

* Capital Budgeting Models: Introduction - Transcript

Financial Statement Analysis (11 videos)

  • What is Financial Statement Analysis?
  • Horizontal Analysis
  • Trend Analysis
  • Vertical Analysis
  • Benchmarking
  • Ability to Pay Current Liabilities
  • Ability to Sell Inventory and Collect Receivables
  • Ability to Pay Long-Term Debt
  • Measuring Profitability - Part 1
  • Measuring Profitability - Part 2
  • Analyzing Stock Investments



Cost Accounting

Cost Terms and Purposes (3 videos)

  • Cost Behavior: Variable Costs versus Fixed Costs
  • Cost of Goods Manufactured, Cost of Goods Sold; Product versus Period Costs
  • Gross Profit Income Statement

Job Costing (4 videos)

Activity-Based Costing and Activity-Based Management (2 videos)

Master Budget and Responsibility Accounting (3 videos)

  • Production Budget Example Calculations
  • Purchases Budget with Example Calculations
  • Purchases and Production Budget

Inventory Costing and Capacity Analysis

  • Coming soon!

Flexible Budgets, Direct-Cost Variances, and Management Control

  • Coming Soon!

Flexible Budgets, Overhead Cost Variances, and Management Control

Decision Making and Relevant Information (4 videos)

  • Relevance
  • One-Time Special Orders
  • Make-or-Buy - Part 1
  • Make-or-Buy - Part 2

Capacity Budgeting and Cost Analysis

  • Coming Soon!



Intermediate Accounting I

A Review of the Accounting Cycle (7 videos)

The Financial Reporting Environment

Financial Reporting Theory

Judgment and Applied Financial Accounting Research

Statements of Net Income and Comprehensive Income

Statements of Financial Position and Cash Flows and the Annual Report

Accounting and the Time Value of Money

 Revenue Recognition

Short-Term Operating Assets: Cash and Receivables

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Other

EXCEL (3 videos)

  • Excel Income Statement - Simple #1
  • Excel Income Statement - Simple #2
  • Excel Income Statement - Simple #3

My_Lab Software demo (3 videos)

  • Purchase and Enroll
  • Navigating - Part 1
  • Navigating - Part 2
  • Navigating - Part 3