Ref.acc.502.gc.1011

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Suggestions on Studying from John Durham PhD (1980)

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Weeks 1 - 3:  Introductory Accounting Concepts, Accounting Cycle and Financial Statements


Forms of Business Stakeholders - Lecture (7:01 min:sec)

Hints to solve Accounting Equation Questions - no sound (1:31)

Accounting Equation Problem (2:19)

Working with the Accounting Equation (image only)

Susan Crosson YouTube Lecture - Where Did Accounting Come From? (4:39)

Principles of Accounting Resources

Accounting System Presentation - Covers Many Financial Accounting Concept (28.40)

Rules of Debits and Credits (illustration of normal account balances) (image only)

Accounting Cycle Tutorial #1

Accounting Cycle Tutorial #2

Accounting Cycle Tutorial #3

Accounting Cycle Tutorial #4

Journals and Ledgers (Posting Process) (6:20)

Closing Entries (8:37)

Accrual Accounting - Adjusting Entries (4:40)

Adjusting Entries and Financial Statements (11:50)

Adjusting Entries for Sales Tax (3:30)

Adjusting Entries (10:21)

Adjusting Entries for Liabilities (6:55)

Analyzing and Preparing Adjusting Entries (6:52)

Adjusting Entries (6:13)

Accrual Accounting - Unearned Revenue (image only)


Weeks 2 & 3:  Transactions and Financial Statements

Transaction Analysis (9:51)

Journalizing Transactions (2:34)

Transactional Analysis (10:09)

Effect of Transactions on Accounting Equation (image only)

Calculating Account Balances (image only)

Accounting Equation, Transactions, Financial Statements - Part 1 (7:59)

Accounting Equation, Transactions, Financial Statements - Part 2 (6:20)

Computing Net Income, Balance Sheet, Debt Ratio (7:35)

Also see Accounting System Presentation under Week 1 above for transactional analysis.


Week 4: Accounting for Merchandising Companies and Inventory

Journal Entries, Merchandising Transactions (7:18)

Merchandising Journal Entries (9:42)

Calculating Cost of Goods Sold (1:21)

Bank Reconciliation Completed (image only)

Inventory Turnover (2:00)

Inventory Methods:  FIFO, LIFO and Average Cost (6:40)

Inventory Methods: FIFO, LIFO and Average Cost (10:56)

FIFO versus LIFO, Financial Statements (3:55)

Inventory Cost Flows - Perpetual Systems - Part 1 (10:41)

Inventory Cost Flows - Perpetual Systems - Part 2 (5:59)

FIFO versus LIFO, Financial Statement Preparation and Analysis (17:00)

Retail Inventory Method (4:11)

Gross Profit Method (2:42)

Lower of Cost or Market (7:41)



Week 5 Accounting for Cash and Receivables

Accounting for Bad Debts (Allowance Method) (6:13)

Accounts Receivable - Credit Card Transactions  (9:32)

Accounts Receivable - Credit Card Transactions  (9:32)

Uncollectible Accounts (i.e., Bad Debts) (3:22)

Bad Debt Reporting, Aging (5:56)

Uncollectible Accounts - Allowance Method - Percent of Sales  (8:51)

Computing Bad Debt Amounts - Kettle Moraine Co. (5:24)

Accounts Receivable - Allowance for Doubtful Accounts - Percentage of Rec'bls (7:29)

Journalizing Bad Debts (9:49)



Week 6 Accounting for Long-Term Assets


Depreciation Lecture (15:08)

Depreciation Methods (29:37)

Straight-Line Depreciation Exercise Solved (image only)

Plant Asset Costs and Depreciation  (10:39)

Acquisition of Land, Building and Improvements  (6:57)

Disposition, Replacement of Fixed Assets (4:56)

Asset Costs  (3:15)

Asset Trade-In  (5:01)

Long-Lived Asset Transactions  Part 1 (8:53)

Long-Lived Asset Transactions  Part 2 (14.42)

Asset Cost Allocation and Straight-Line Depreciation (5:21)

Depreciation - Double Declining Balance Method  (6:57)


Week 7: Accounting for Liabilities and Stockholders' Equity

Notes Payable Transactions (3:29)

Warranty Liability and Expenses (4:24)

Various Contingencies (9:47)

Warranties (4:37)

Loan Amortization Schedule (4:00)

Determining Bond Proceeds, Recording the Issuance and Amortization Schedule  (7:47)

Journal Entries Related to Bonds (7:24)

Bonds - Premiums, Discounts and Interest Expense (image only)

Hint to solve 14-31 A.2.(Straight Line Bond Discount Amortization)

Schedule of Discount Amortization (5:01)

Bond Discount Amortization - Straight Line  (4:21)

Bond Discount Amortization - Straight Line (4:38)

Bond Amortization Schedule, Effective Interest (P14-4 5e) (7:17)

Bond Interest Amortization (5:54)

Stockholders' Equity Lectures (from an Intermediate Textbook) (37:02)

Stock and Cash Dividends (image only)

Retained Earnings and Stockholders' Equity (P11-4A 2Ed) (7:47)

Stockholders' Equity Transactions including Treasury Stock  (15:04)

How To Compute Dividends (11:38)

How To Compute & Allocate Dividends (0:00)

Analysis of Changes in Retained Earnings Account (11:18)

Treasury Stock, Cash Dividends and Retained Earnings Part 1 (13:10)

Treasury Stock, Cash Dividends and Retained Earnings Part 2 (2:54)


Week 8:  Statement of Cash Flows and Analyzing Financial Statements

Cash Flow Statement and Balance Sheet Part 1 (9:32)

Cash Flow Statement and Balance Sheet Part 2 (8:32)

Cash Flow from Operating Activities - Indirect Method  (7:33)

Classification of Cash Flow Transactions (10:25)

Statement of Cash Flows - Direct Method  (11:17)

Statement of Cash Flows - Indirect Method - Part 1 (14:01)

Statement of Cash Flows - Indirect Method - Part 2 (11:27)

Cash Flows from Operations (9:19)

Statement of Cash Flows - Indirect Method  (11:13)

Statement of Cash Flows - Indirect Method - Part 2 (6:25)

Statement of Cash Flows - Indirect Method - Part 1 (11:41)

Determining Cash Flow Effects  (4:10)

Statement of Cash Flows - Indirect Method (17:31)

Financial Statement Analysis

Horizontal Analysis (4:19)

Days Sales Outstanding (DSO) (1:42)

Efficiency and Profitability Analysis  (6:36)

Common-Sized Financial Statements  (8:53)

Liquidity Analysis and Interpretation  (10:41)

Profitability Ratio - Computation and Interpretation  (4:41)

Estimating Average Inventory (2:40)

Horizontal and Vertical Analysis (3:51)

Financial Ratios (15:50)

DuPont System of Analysis (6:01)

Days Sales Outstanding (DSO) and Average Receivables (3:42)

Ratios - Liquidity, Solvency and Profitability  (12:46)

Times-Interest-Earned Ratio (TIE) (3:48)

Vertical Analysis (P14-1 4e) Weygandt Kimmel Kieso (6:33)

Computing ROE and ROA (P1-35 Easton 2e) (4:50)










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