acct209 at Texas A&M
Hey, check it out, this is the first video of Chapter 1: The Accounting Equation. It's thrilling. You're going to love it!

Hello there, I'm Aaron. I designed and coded this site, recorded all these videos, and wrote all the practice problems. I got my Undergrad and Master's in Accounting and then went on to get my CPA License (exciting, right?). I worked at Ernst and Young for about a year but never really loved it, so I quit and became a programmer. I do love accounting though, and I love teaching it, which is why I made this site. Please feel free to reach out to me if you ever have any questions!

A couple of bits of info about the site:

  • I've recorded 96 videos, which means you get 936 minutes of accounting (lucky you)
  • There are 77 practice problems right now, and I'm always adding more.
  • Those problems & videos cover all 11 chapters of Acct 209.
  • You can email me anytime at [email protected].

The Whole Class All of the Videos

    Chapter 1
    Debits, Credits, and the Accounting Equation

  1. The Accounting Equation

    3:02
  2. Assets vs Liabilities

    5:32
  3. Shareholder's Equity

    5:26
  4. The Balance Sheet

    5:52
  5. The Statement of Retained Earnings

    5:51
  6. Retained Earnings vs Shareholder's Equity

    6:41
  7. The Income Statement

    6:19
  8. The Statement of Cash Flows

    6:02
  9. How the Statements Work Together

    9:02
  10. Thank you so much for the videos you put together. They are a tremendous help and I really appreciate all that you do!
    — Conner, Fall 2015

    Chapter 2
    Recording Business Transactions

  11. T-Accounts

    3:15
  12. Debits and Credits

    6:49
  13. Determining Normal Balances For Assets & Liabilities

    10:04
  14. Determining Normal Balance for Shareholder's Equity

    11:53
  15. Normal Balance Shortcut: Double Entry

    11:51
  16. Normal Balance Shortcut: DEAD Mnemonic

    2:36
  17. The Journal, Ledger, Trial Balance

    14:00
  18. You are awesome, and I so wish I would have found you at the beginning of the semester
    — Katie K., Spring 2016

    Chapter 3
    Adjustments for Financial Reporting

  19. Cash vs. Accrual Accounting

    7:21
  20. Expense Recognition

    8:07
  21. Accruals and Deferrals

    15:07
  22. What is an Adjusting Entry?

    4:11
  23. Adjusting Entry: Supplies

    1:54
  24. Adjusting Entry: Wages

    4:52
  25. Adjusting Entry: Unearned Revenue

    2:11
  26. Adjusting Entry: Interest

    2:03
  27. Contra-accounts

    4:40
  28. Depreciation

    7:10
  29. Thank you for saving my semester. You rock.
    — Caitlin, Fall 2017

    Chapter 4
    Completing the Accounting Cycle

  30. The Closing Process

    10:37
  31. The Classified Balance Sheet

    4:48
  32. Current Assets

    9:57
  33. Non-Current Assets

    10:25
  34. Current Liabilities

    6:24
  35. Non-Current Liabilites

    2:00
  36. Contributed Capital

    5:10
  37. Ratios: Current Ratio

    4:00
  38. Your site really saved my GPA and increased my understanding of accounting substantially.
    — Bailey, Fall 2016

    Chapters 5 & 6
    Measuring and Reporting Inventories

  39. The Multistep Income Statement

    12:44
  40. Gross Profit vs Net Profit

    6:15
  41. Profit Margin

    3:22
  42. Net Sales

    10:03
  43. COGS and Inventory

    2:57
  44. Perpetual vs Periodic

    7:10
  45. FOB Shipping?

    8:51
  46. Transportation In

    8:41
  47. COGS

    6:18
  48. Drawbacks to Periodic

    6:07
  49. Specific Identification

    2:17
  50. Weighted Average

    4:21
  51. FIFO and LIFO

    20:17
  52. Estimating with Gross Profit

    7:23
  53. I just want to let you know that since I've started your videos (the past two tests) I have gotten two 94s!!! I just wanted to say thank you so much you do a great job!
    — Abby, Fall 2017

    Chapter 8
    Receivables and Payables

  54. A/R and Bad Debts Introduction

    7:09
  55. Direct Method

    4:15
  56. The Allowance Method

    8:56
  57. Income Statement vs Balance Sheet Methods

    13:14
  58. Net Credit Sales

    5:20
  59. Write Offs and Reinstatements

    8:26
  60. Notes Receivable

    11:27
  61. Interest Bearing Notes

    8:26
  62. Non-interest Bearing Notes

    6:16
  63. Contingencies

    5:58
  64. I learn ten times better off of videos like yours.
    — Giancarlo, Spring 2019

    Chapter 9
    Long Term Assets and Depreciation

  65. Acquisition Cost of Assets

    13:23
  66. Lump Sum Purchases

    6:01
  67. What is Depreciation?

    11:23
  68. Straight Line Depreciation

    4:33
  69. Double Declining Balance

    13:58
  70. Units of Production

    3:43
  71. Partial Year Depreciation

    5:50
  72. Capital vs. Revenue Expenditures

    10:42
  73. I would like to genuinely thank you because without you I wouldn't have passed the class.
    — Marcos-Anton, Spring 2019

    Time Value of Money
    The Time Value of Money

  74. What is Present Value

    8:15
  75. Simple vs Compound

    14:41
  76. PV of a Lump Sum

    4:39
  77. PV of a Lump Sum

    6:09
  78. Ordinary Annuity

    7:16
  79. Purchasing with an Annuity

    4:31
  80. Finding the Payment

    6:07
  81. The videos were clear and easy to understand and the breakdown into short simple videos was nice. That way you weren't having to watch an hour long lecture when all you needed was 5 minutes of information.
    — Kyle, Spring 2016

    Chapter 10
    Long Term Financing (Bonds)

  82. Intro to Bonds

    10:04
  83. Discounts and Premiums

    7:34
  84. Selling at a Discount

    7:15
  85. Selling for a Premium

    8:11
  86. Amortization

    21:42
  87. Borrowing Cost

    6:33
  88. Interacting with Market Rates

    5:30
  89. Retiring Bonds

    9:54
  90. I was crying outside the classroom about my grade and a stranger walked up and told me to watch these videos.
    — Anonymous, Fall 2018

    Chapter 11
    Stockholder's Equity

  91. Shareholder's Equity

    5:12
  92. Stock Classifications

    4:19
  93. Issuance of Stock

    6:37
  94. Treasury Stock

    11:11
  95. Cash Dividends

    9:58
  96. The Effect of Cash Dividends

    6:08
  97. Stock Dividends

    13:48
  98. This website helped me pass the class, which is a miracle. The videos were easier for me to understand than the textbook, my tutor, and my professor.
    — Claire, Fall 2016

    Chapter 12
    Cash Flows

  99. Cash Flow Overview

    6:02
  100. Operating Cash Flows

    18:41
  101. Indirect Method

    14:26
  102. Investing Cash Flows

    5:14
  103. Financing Cash Flows

    3:17
  104. Depreciation in Cash Flows

    5:50
  105. PPE for Cash Flows

    2:39
  106. Bringing it All Together

    13:57
  107. I could not have finished this course without your help. I really appreciate how concise you are with your words and how you take the time to create clear visuals when explaining concepts.
    — Emma, Fall 2016