acct209 at Texas A&M
13 hours of video!

Chapter 1 - Debits, Credits, and the Accounting Equation

  1. The Accounting Equation - 4 min
  2. Assets vs Liabilities - 6 min
  3. Shareholder's Equity - 6 min
  4. The Balance Sheet - 6 min
  5. The Statement of Retained Earnings - 6 min
  6. Retained Earnings vs Shareholder's Equity - 7 min
  7. The Income Statement - 7 min
  8. The Statement of Cash Flows - 7 min
  9. How the Statements Work Together - 10 min

Chapter 2 - Recording Business Transactions

  1. T-Accounts - 4 min
  2. Debits and Credits - 7 min
  3. Determining Normal Balances For Assets & Liabilities - 11 min
  4. Determining Normal Balance for Shareholder's Equity - 12 min
  5. Normal Balance Shortcut: Double Entry - 12 min
  6. Normal Balance Shortcut: DEAD Mnemonic - 3 min
  7. The Journal, Ledger, Trial Balance - 14 min
1 hr 1 min
7Videos9Problems
Chapter OverviewAll ProblemsFormulas

Chapter 3 - Adjustments for Financial Reporting

  1. Cash vs. Accrual Accounting - 8 min
  2. Expense Recognition - 9 min
  3. Accruals and Deferrals - 16 min
  4. What is an Adjusting Entry? - 5 min
  5. Adjusting Entry: Supplies - 2 min
  6. Adjusting Entry: Wages - 5 min
  7. Adjusting Entry: Unearned Revenue - 3 min
  8. Adjusting Entry: Interest - 3 min
  9. Contra-accounts - 5 min
  10. Depreciation - 8 min
58 min
10Videos15Problems
Chapter OverviewAll ProblemsFormulas

Chapter 4 - Completing the Accounting Cycle

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

Chapters 5 & 6 - Measuring and Reporting Inventories

  1. The Multistep Income Statement - 13 min
  2. Gross Profit vs Net Profit - 7 min
  3. Profit Margin - 4 min
  4. Net Sales - 11 min
  5. COGS and Inventory - 3 min
  6. Perpetual vs Periodic - 8 min
  7. FOB Shipping? - 9 min
  8. Transportation In - 9 min
  9. COGS - 7 min
  10. Drawbacks to Periodic - 7 min
  11. Specific Identification - 3 min
  12. Weighted Average - 5 min
  13. FIFO and LIFO - 21 min
  14. Estimating with Gross Profit - 8 min
1 hr 47 min
14Videos9Problems
Chapter OverviewAll ProblemsFormulas

Chapter 8 - Receivables and Payables

  1. A/R and Bad Debts Introduction - 8 min
  2. Direct Method - 5 min
  3. The Allowance Method - 9 min
  4. Income Statement vs Balance Sheet Methods - 14 min
  5. Net Credit Sales - 6 min
  6. Write Offs and Reinstatements - 9 min
  7. Notes Receivable - 12 min
  8. Interest Bearing Notes - 9 min
  9. Non-interest Bearing Notes - 7 min
  10. Contingencies - 6 min
1 hr 20 min
10Videos7Problems
Chapter OverviewAll ProblemsFormulas

Chapter 9 - Long Term Assets and Depreciation

  1. Acquisition Cost of Assets - 14 min
  2. Lump Sum Purchases - 7 min
  3. What is Depreciation? - 12 min
  4. Straight Line Depreciation - 5 min
  5. Double Declining Balance - 14 min
  6. Units of Production - 4 min
  7. Partial Year Depreciation - 6 min
  8. Capital vs. Revenue Expenditures - 11 min
1 hr 10 min
8Videos5Problems
Chapter OverviewAll ProblemsFormulas

Time Value of Money - The Time Value of Money

  1. What is Present Value - 9 min
  2. Simple vs Compound - 15 min
  3. PV of a Lump Sum - 5 min
  4. PV of a Lump Sum - 7 min
  5. Ordinary Annuity - 8 min
  6. Purchasing with an Annuity - 5 min
  7. Finding the Payment - 7 min

Chapter 10 - Long Term Financing (Bonds)

  1. Intro to Bonds - 11 min
  2. Discounts and Premiums - 8 min
  3. Selling at a Discount - 8 min
  4. Selling for a Premium - 9 min
  5. Amortization - 22 min
  6. Borrowing Cost - 7 min
  7. Interacting with Market Rates - 6 min
  8. Retiring Bonds - 10 min
1 hr 17 min
8Videos5Problems
Chapter OverviewAll ProblemsFormulas

Chapter 11 - Stockholder's Equity

  1. Shareholder's Equity - 6 min
  2. Stock Classifications - 5 min
  3. Issuance of Stock - 7 min
  4. Treasury Stock - 12 min
  5. Cash Dividends - 10 min
  6. The Effect of Cash Dividends - 7 min
  7. Stock Dividends - 14 min

Chapter 12 - Cash Flows

  1. Cash Flow Overview - 7 min
  2. Operating Cash Flows - 19 min
  3. Indirect Method - 15 min
  4. Investing Cash Flows - 6 min
  5. Financing Cash Flows - 4 min
  6. Depreciation in Cash Flows - 6 min
  7. PPE for Cash Flows - 3 min
  8. Bringing it All Together - 14 min
1 hr 11 min
8Videos7Problems
Chapter OverviewAll ProblemsFormulas
Can't get enough accounting? Can't blame you. Email me if you have anything else you want to know.