acct209 at Texas A&M

1

Chapter 1 - Debits, Credits, and the Accounting Equation
  1. The Accounting Equation - 3 minutes
  2. Assets vs Liabilities - 6 minutes
  3. Shareholder's Equity - 5 minutes
  4. The Balance Sheet - 6 minutes
  5. The Statement of Retained Earnings - 6 minutes
  6. Retained Earnings vs Shareholder's Equity - 7 minutes
  7. The Income Statement - 6 minutes
  8. The Statement of Cash Flows - 6 minutes
  9. How the Statements Work Together - 9 minutes

54 minutes

9

Videos

6

Problems
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2

Chapter 2 - Recording Business Transactions
  1. T-Accounts - 3 minutes
  2. Debits and Credits - 7 minutes
  3. Determining Normal Balances For Assets & Liabilities - 10 minutes
  4. Determining Normal Balance for Shareholder's Equity - 12 minutes
  5. Normal Balance Shortcut: Double Entry - 12 minutes
  6. Normal Balance Shortcut: DEAD Mnemonic - 3 minutes
  7. The Journal, Ledger, Trial Balance - 14 minutes

1 hour

7

Videos

9

Problems
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3

Chapter 3 - Adjustments for Financial Reporting
  1. Cash vs. Accrual Accounting - 7 minutes
  2. Expense Recognition - 8 minutes
  3. Accruals and Deferrals - 15 minutes
  4. What is an Adjusting Entry? - 4 minutes
  5. Adjusting Entry: Supplies - 2 minutes
  6. Adjusting Entry: Wages - 5 minutes
  7. Adjusting Entry: Unearned Revenue - 2 minutes
  8. Adjusting Entry: Interest - 2 minutes
  9. Contra-accounts - 5 minutes
  10. Depreciation - 7 minutes

58 minutes

10

Videos

15

Problems
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4

Chapter 4 - Completing the Accounting Cycle
  1. The Closing Process - 11 minutes
  2. The Classified Balance Sheet - 5 minutes
  3. Current Assets - 10 minutes
  4. Non-Current Assets - 10 minutes
  5. Current Liabilities - 6 minutes
  6. Non-Current Liabilites - 2 minutes
  7. Contributed Capital - 5 minutes
  8. Ratios: Current Ratio - 4 minutes

53 minutes

8

Videos

7

Problems
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5

Chapters 5 & 6 - Measuring and Reporting Inventories
  1. The Multistep Income Statement - 13 minutes
  2. Gross Profit vs Net Profit - 6 minutes
  3. Profit Margin - 3 minutes
  4. Net Sales - 10 minutes
  5. COGS and Inventory - 3 minutes
  6. Perpetual vs Periodic - 7 minutes
  7. FOB Shipping? - 9 minutes
  8. Transportation In - 9 minutes
  9. COGS - 6 minutes
  10. Drawbacks to Periodic - 6 minutes
  11. Specific Identification - 2 minutes
  12. Weighted Average - 4 minutes
  13. FIFO and LIFO - 20 minutes
  14. Estimating with Gross Profit - 7 minutes

1 hour and 47 minutes

14

Videos

9

Problems
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6

Chapter 8 - Receivables and Payables
  1. A/R and Bad Debts Introduction - 7 minutes
  2. Direct Method - 4 minutes
  3. The Allowance Method - 9 minutes
  4. Income Statement vs Balance Sheet Methods - 13 minutes
  5. Net Credit Sales - 5 minutes
  6. Write Offs and Reinstatements - 8 minutes
  7. Notes Receivable - 11 minutes
  8. Interest Bearing Notes - 8 minutes
  9. Non-interest Bearing Notes - 6 minutes
  10. Contingencies - 6 minutes

1 hour and 19 minutes

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Videos

7

Problems
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7

Chapter 9 - Long Term Assets and Depreciation
  1. Acquisition Cost of Assets - 13 minutes
  2. Lump Sum Purchases - 6 minutes
  3. What is Depreciation? - 11 minutes
  4. Straight Line Depreciation - 5 minutes
  5. Double Declining Balance - 14 minutes
  6. Units of Production - 4 minutes
  7. Partial Year Depreciation - 6 minutes
  8. Capital vs. Revenue Expenditures - 11 minutes

1 hour and 10 minutes

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Videos

5

Problems
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8

Time Value of Money - The Time Value of Money
  1. What is Present Value - 8 minutes
  2. Simple vs Compound - 15 minutes
  3. PV of a Lump Sum - 5 minutes
  4. PV of a Lump Sum - 6 minutes
  5. Ordinary Annuity - 7 minutes
  6. Purchasing with an Annuity - 5 minutes
  7. Finding the Payment - 6 minutes

52 minutes

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Problems
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9

Chapter 10 - Long Term Financing (Bonds)
  1. Intro to Bonds - 10 minutes
  2. Discounts and Premiums - 8 minutes
  3. Selling at a Discount - 7 minutes
  4. Selling for a Premium - 8 minutes
  5. Amortization - 22 minutes
  6. Borrowing Cost - 7 minutes
  7. Interacting with Market Rates - 6 minutes
  8. Retiring Bonds - 10 minutes

1 hour and 17 minutes

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Videos

5

Problems
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10

Chapter 11 - Stockholder's Equity
  1. Shareholder's Equity - 5 minutes
  2. Stock Classifications - 4 minutes
  3. Issuance of Stock - 7 minutes
  4. Treasury Stock - 11 minutes
  5. Cash Dividends - 10 minutes
  6. The Effect of Cash Dividends - 6 minutes
  7. Stock Dividends - 14 minutes

57 minutes

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Videos

6

Problems
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11

Chapter 12 - Cash Flows
  1. Cash Flow Overview - 6 minutes
  2. Operating Cash Flows - 19 minutes
  3. Indirect Method - 14 minutes
  4. Investing Cash Flows - 5 minutes
  5. Financing Cash Flows - 3 minutes
  6. Depreciation in Cash Flows - 6 minutes
  7. PPE for Cash Flows - 3 minutes
  8. Bringing it All Together - 14 minutes

1 hour and 10 minutes

8

Videos

7

Problems
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