acct209 at Texas A&M

3. Accruals and Deferrals

in Chapter 3 (Video 3 of 10)
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What happens when you get cash before you do any work? Or if you do work before you get any cash? That's what we're talking about here!

The Rest Of The Videos

1 Cash vs. Accrual Accounting 7:21
2 Expense Recognition 8:07
3 Accruals and Deferrals
You are here. 		15:07
4 What is an Adjusting Entry? 4:11
5 Adjusting Entry: Supplies 1:54
6 Adjusting Entry: Wages 4:52
7 Adjusting Entry: Unearned Revenue 2:11
8 Adjusting Entry: Interest 2:03
9 Contra-accounts 4:40
10 Depreciation 7:10
Chapter 4 →

Chapter 3 Practice Problems

Click Here to View All Chapter 3 Problems at Once View
1 Revenue Journal Entry Easy
2 Adjusting Entry Identification Easy
3 Revenue Recognition Easy
4 Revenue Recognition Easy
5 Adjusting Entry - Salaries Payable Moderate
6 Adjusting Entry - Wage Expense Moderate
7 Determining Net Income From Journal Entries Moderate
8 Determining Net Income From Transactions Moderate
9 Prepaid Rent Moderate
10 Revenue Recognition Moderate
11 Adjusting Journal Entries Hard
12 Adjusting Journal Entries Hard
13 Revenue and Expense Recognition Hard
14 The Effect of Transactions Hard
15 When You Forget to do Adjusting Entries Hard
← Chapter 2

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