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 943 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. 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 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 saved me in accounting and I made an A!
    — Liz, Fall 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. I didn’t find your site until second half of the semester last spring and wish that I had used it all along!
    — Hunt, Spring 2019

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

    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. Completely changed the way I understood Accounting. These videos got me through the class!
    — Nathan, Spring 2016

    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. Thanks for making this site, it came in clutch for every exam.
    — Lane, Spring 2016

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

    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. I stopped going to class after the second test and pretty much just watched your chapter videos.
    — Ryan, 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. Did not go to class at all for the last exam, learned everything from your videos. Thank you!
    — Jimmy, Spring 2016

    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. Your website led me to what will hopefully (final grades haven't been posted) be an A in accounting. I told everyone I know taking the class next semester to not waste their money on the tutoring services and to go to your site.
    — Monte, Spring 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. As soon as I subscribed, my test grades went up at LEAST a letter grade. I only use your website and the book to study and I am about to take my final exam. I haven’t been able to come across video as helpful or as easy to follow as yours. It was beautifully simple and simply beautiful how you made it seem like a puzzle and that I should not be intimidated by financial accounting. Hopefully this final goes well, and I'm watching your videos right now to get a little review before hand.
    — Jeronimo, Summer 2018