TheAccountingDr Learning Center

Free Accounting eLectures

Study accounting at your own pace with professor-led video lessons in financial accounting, managerial accounting, cost accounting, intermediate accounting, and accounting analytics.

Free Lecture Notes

Download and print the complimentary lecture notes before watching the related videos so you can follow examples and add your own notes.

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Individualized Accounting Instruction

One-on-one financial and managerial accounting instruction is also available for learners who would benefit from direct support.

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Principles of Accounting I

Financial Accounting

Build a strong foundation in accounting terminology, transaction recording, financial statements, assets, liabilities, equity, cash flows, and financial analysis.

Open Complete Financial Accounting Playlist

Financial Statements, Accounting Terms, Accounting Principles, and the Accounting Equation 4 videos

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Accounting Terms and Accounting Principles

Accounting Equation, Retained Earnings, Net Income, and Dividends

Revenue Recognition Principle and Matching Principle

Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows

The Accounting System and Recording Business Transactions4 videos

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Using Accounting Terms

T-Accounts and Posting

Journal Entry Format

Journal Entries

Adjusting Accounts for Financial Statements and the Accounting Cycle5 videos

Accrual Accounting and the Five Types of Adjusting Entries

Adjusting Entries — Examples

The Worksheet and Financial Statements

The Closing Process

The Classified Balance Sheet and Liquidity Ratios

Reporting and Analyzing Merchandiser Operations5 videos

Operating Cycle, Inventory, and Purchase Discounts

Purchase Discounts, Returns, and Allowances

Selling Inventory, Sales Returns, Allowances, and Discounts

Closing and Adjusting Accounts; Inventory Shrinkage

Income Statement, Gross Profit Percentage, and Inventory Turnover

Reporting and Analyzing Inventory and Cost of Goods Sold5 videos

Weighted-Average and Moving-Average

Lower-of-Cost-or-Market Rule

Gross Profit Method of Estimating Inventory

Reporting and Analyzing Cash, Fraud, and Internal Controls2 videos

Petty Cash

Bank Reconciliation

Reporting and Analyzing Receivables5 videos

Internal Controls and Reporting Accounts Receivable

Allowance Method — Percent of Sales and Aging Schedule

Direct Write-Off Method

Credit and Debit Card Sales; Interest Revenue

Reporting Receivables on the Classified Balance Sheet

Reporting and Analyzing Long-Term Assets5 videos

Lump-Sum Purchase

Straight-Line Depreciation

Units-of-Production Depreciation

Double-Declining Balance

Partial-Year Depreciation

Reporting and Analyzing Current Liabilities3 videos

Accrued Liabilities and Current Portion of Long-Term Debt

Current Liabilities with Known Amounts

Estimated Liabilities and Contingencies

Corporations, Stockholders’ Equity, Owners’ Equity, and Dividends5 videos

Paying Cash Dividends on Stock

What Is a Dividend?

Issuing Stock and Calculating Paid-In Capital

Preferred Stock versus Common Stock

Owners’ Equity versus Stockholders’ Equity

Reporting and Analyzing the Statement of Cash Flows6 videos

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Statement of Cash Flows Introduction

Operating Activities Section Example

Full Statement of Cash Flows with Interpretation

Calculating Unknown Amounts

Full Example with Dividends, Plant Assets, and Notes Payable

Complete Statement Using PPE and Accumulated Depreciation

Analyzing and Interpreting Financial Statements11 videos

What Is Financial Statement Analysis?

Horizontal, Trend, and Vertical Analysis

Benchmarking

Ability to Pay Current Liabilities

Ability to Sell Inventory and Collect Receivables

Ability to Pay Long-Term Debt

Measuring Profitability — Parts 1 and 2

Analyzing Stock Investments

Principles of Accounting II

Managerial Accounting

Explore cost behavior, costing systems, budgeting, performance evaluation, short-term decisions, and capital investment analysis.

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Introduction to and Building Blocks of Managerial Accounting6 videos

Managerial versus Financial Accounting

Service Company Income Statement

Merchandising Income Statement and Cost of Goods Sold

Manufacturing Income Statement and Flow of Costs

Manufacturing Flow of Costs and Overhead

Review of Cost of Goods Manufactured and Cost of Goods Sold Using T-Accounts

Job Costing4 videos

Job Costing versus Process Costing; Flow of Costs

Job Costing Journal Entries and Examples

Calculating an Overhead Rate and Allocated Overhead

Manufacturing and Service Company Example

Activity-Based Costing3 videos

What Is Activity-Based Costing? Transcript

Activity-Based Costing Examples

Additional Examples and Simple Costing Comparison Transcript

Process Costing6 videos

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Process Costing versus Job Costing

Equivalent Units

Process Costing Steps 1 and 2

Process Costing Steps 3, 4, and 5

Journal Entries

Transferred-In Costs

Cost Behavior3 videos

High-Low Method

Variable versus Absorption Costing

Cost-Volume-Profit Analysis4 videos

Break-Even Analysis

Planning Profits

Margin of Safety

Sales Mix and Weighted-Average Contribution Margin

Relevant Costs for Short-Term Decisions9 videos

Product and Pricing Decisions

Special Orders and Incremental Analysis

Cost-Plus Pricing versus Target Pricing

Dropping or Emphasizing Product Lines

Make-or-Buy and Sell-As-Is-or-Process-Further Decisions

Incremental Analysis versus the Income Statement Approach

The Master Budget6 videos

Master Budget

Sales Budget

Inventory, Purchases, and Cost of Goods Sold Budget

Cash Budget and Budgeted Cash Collections

Budgeted Income Statement

Budgeted Balance Sheet

Standard Costing4 videos

Direct Materials Variances

Direct Labor Variances

Variable Overhead Variances

Fixed Overhead Variances

Capital Investment Decisions and Time Value of Money4 videos

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Payback Period

Accounting Rate of Return

Net Present Value

Internal Rate of Return

Advanced Cost Topics

Cost Accounting

Study advanced costing systems, budgeting, variance analysis, management control, and capital budgeting.

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Cost Terms and Purposes3 videos

Variable Costs versus Fixed Costs

Cost of Goods Manufactured, Cost of Goods Sold, and Product versus Period Costs

Gross Profit Income Statement

Cost-Volume-Profit Analysis4 videos

Contribution Margin Income Statement and Break-Even Introduction

Break-Even Analysis Examples

Margin of Safety

Break-Even Analysis with Two Products

Job Costing4 videos

Job Costing Example

Two Overhead T-Accounts

Overhead Proration Methods

Activity-Based Costing and Activity-Based Management2 videos

Simple Costing versus Activity-Based Costing

Simple versus ABC and Cross-Subsidization

Master Budget and Responsibility Accounting3 videos

Production Budget Calculations

Purchases Budget Calculations

Purchases and Production Budget

Inventory Costing and Capacity Analysis2 available videos

Variable versus Absorption Costing

Variable versus Absorption Costing with Production-Volume Variance

Throughput Costing Coming Soon

Absorption Costing Break-Even Coming Soon

Flexible Budgets and Direct-Cost Variances2 available videos

Direct Materials and Direct Labor Variances — Introduction

Direct Materials and Direct Labor Variances — Examples and Journal Entries

Comparison of Firms to a Benchmark Coming Soon

Flexible Budgets and Overhead Cost Variances5 videos

Variable Overhead Variances

Fixed Overhead Variances

Total Overhead Variances and the Four-Peg System

Overhead Variance Calculations and Journal Entries

Batch-Level Overhead Variance Analysis

Decision Making and Relevant Information4 videos

Relevance

One-Time Special Orders

Make-or-Buy — Part 1

Make-or-Buy — Part 2

Capital Budgeting and Cost Analysis4 videos

Accounting Rate of Return

Net Present Value

Internal Rate of Return

Upper-Level Accounting

Intermediate Accounting I

Review the accounting cycle and explore reporting theory, research, financial statements, time value of money, revenue recognition, and operating assets.

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A Review of the Accounting Cycle7 videos

Terminology and T-Account Basics

Analyzing Transactions

Financial Statements and Ownership Structure

Journalizing, Posting, and Trial Balance

Adjusting Entries: Deferrals

Adjusting Entries: Accruals

Financial Statements, Closing Entries, and Post-Closing Trial Balance

The Financial Reporting Environment1 video

State Boards and Standard Setters NASBA.org

Financial Reporting Theory3 videos

Overview of the Conceptual Framework gordonhensley

Conceptual Framework: IFRS tabaldi.org

Assumptions in Financial Reporting Dee Amaradasa

Judgment and Applied Financial Accounting Research3 videos

FASB Codification, Part 1 jeffsailor1

FASB Codification, Part 2 jeffsailor1

FASB Codification Research Linda Bell

Statements of Net Income and Comprehensive Income2 videos

Multi-Step versus Single-Step Income Statement

Statement of Stockholders’ Equity

Statements of Financial Position, Cash Flows, and the Annual Report5 videos

Statement of Cash Flows: Operating Activities Example

Introduction to the Balance Sheet

Introduction to the Statement of Cash Flows

Analyzing a Statement of Cash Flows

Preparing a Statement of Cash Flows

Accounting and the Time Value of Money8 videos

Introduction to Time Value of Money

Basic Time Value Concepts

Future Value of a Single Sum

Present Value of a Single Sum

Single-Sum Problems

Future Value of an Ordinary Annuity

Future Value of an Annuity Due

Deferred Annuities

Revenue Recognition2 videos

Percentage-of-Completion Method Education Unlocked

Completed-Contract Method Education Unlocked

Short-Term Operating Assets: Cash and Receivables6 videos

Contra-Revenue Accounts and Receivables Issues

Allowance Method: Percent of Sales

Allowance Method: Aging Schedule

Direct Write-Off Method

Bank Reconciliation

Short-Term Operating Assets: Inventory5 videos

Weighted-Average and Moving-Average

Lower-of-Cost-or-Market Rule

Gross Profit Method of Estimating Inventory

Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition3 videos

Lump-Sum Purchase and Depreciation Introduction

Straight-Line Depreciation

Units-of-Production Depreciation

Double-Declining Balance Coming Soon

Partial-Year Depreciation Coming Soon

Long-Term Operating Assets: Departures from Historical Cost3 videos

Accounting for PPE Impairments drdavebond

Accounting for Goodwill Impairments Lisa Forbes

Long-Term Operating Assets Held for Sale or Disposal Allen Mursau

Data and Decision Support

Accounting Analytics & Visualization

Learn how to ask useful questions, prepare accounting data, perform analyses, and communicate the resulting story.

Open Complete Analytics Playlist

Ask the Question1 video

Ask the Question

Master the Data3 videos

Mastering Accounting Data

Data Types Used in Accounting

Preparing Data for Analysis

Perform the Analysis5 videos

Types of Data Analytics

Descriptive Analytics

Diagnostic Analytics

Predictive Analytics

Prescriptive Analytics

Share the Story1 video

Share the Story

Additional Resources

Excel and MyLab Demonstrations

Additional introductory videos covering Excel-based income statements and MyLab enrollment and navigation.

Excel Income Statement Series3 videos

Excel Income Statement — Simple #1

Excel Income Statement — Simple #2

Excel Income Statement — Simple #3

MyLab Software Demonstrations4 videos

Purchase and Enroll

Navigating — Part 1

Navigating — Part 2

Navigating — Part 3

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