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Accounting Course Videos

Study accounting at your own pace with professor-led course videos in financial accounting, managerial accounting, cost accounting, intermediate accounting, accounting analytics, and related topics.

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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.

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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 Transactions 4 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 Cycle 5 videos

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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 Operations 5 videos

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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 Sold 5 videos

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FIFO

LIFO

Weighted-Average and Moving-Average

Lower-of-Cost-or-Market Rule

Gross Profit Method of Estimating Inventory

Reporting and Analyzing Cash, Fraud, and Internal Controls 2 videos

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Petty Cash

Bank Reconciliation

Reporting and Analyzing Receivables 5 videos

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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 Assets 5 videos

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Lump-Sum Purchase

Straight-Line Depreciation

Units-of-Production Depreciation

Double-Declining Balance

Partial-Year Depreciation

Reporting and Analyzing Current Liabilities 3 videos

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Accrued Liabilities and Current Portion of Long-Term Debt

Current Liabilities with Known Amounts

Estimated Liabilities and Contingencies

Corporations, Stockholders’ Equity, Owners’ Equity, and Dividends 5 videos

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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 Flows 6 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 Statements 11 videos

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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

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