Ref.acct.503.504.de.1005

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Technical Difficulties in Getting Multimedia Presentations to Run?

Introduction (2:53 min:sec)

Avoiding Plagiarism in Threaded Discussions, Citations (15:23)


Making Things Memorable (Effective Studying Approach by David Myers) (5:14)


Week 1 Financial Statements (Chapters 1, 2)

Financial Accounting: Tools for Effective Decision Making, 6th Edition Student Companion Website

Balance Sheet:  Assets, Liabilities and Stockholders' Equity (image only)

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

Financial Statement Interrelationships (5:58)

Course Project Hint - Kohl's - Accounts Receivable

Course Project Hint - Kohl's and JC Penny - Earnings Per Share


Week 2: Accounting Information Systems, Accrual Accounting  (Chapters 3, 4)

Lecture - Accounting System Presentation (28:40)

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

Rules of Debits and Credits - Chart (image only)

Preparing Journal Entries (15:47)

How to use t-accounts (narrative explanation)

Journalizing, Posting, and Preparing a Trial Balance (P3-6B 3ed) (11:42)

Accrual Accounting, Adjusting Entries (4:40)

Preparing Adjusting and Subsequent Journal Entries (16:41)

Adjusting Entries and Financial Statements (11:50)

Trial Balance with Errors - Part 1 (16:29)

Trial Balance with Errors - Part  2 (5:25)

Using a Worksheet to Prepare Financial Statements - Part 1 (13:37)

Using a Worksheet to Prepare Financial Statements - Part 2 (5:42)

Accounting Equation Problem (2:19)

Closing Entries (6:19)

Closing Entries for a Corporation (image only)


Week 3:  Merchandising Operations, Multi-step Income Statement, Inventories (Chapers 5, 6)

Inventory Valuation (6:40)

FIFO, LIFO Calculation and Financial Statement Presentation (17:00)

FIFO, LIFO Income Statements (3:55)

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

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

Journal Entries for Merchandising Businesses (12:27)

LIFO Inventory Costing (image only)

Estimating Average Inventories (2:40)

Calculating Cost of Goods Sold (image only)


Week 4:  Internal Controls, Cash, Receivables (Chapters 7, 8)

Bank Reconciliation and Entries - Part 1 (11:14)

Bank Reconciliation and Entries - Part 2 (11:19)

Analyzing Internal Controls (6:46)

Bad Debt Computation (P8-4A 3e) (5:56)

Bad Debt Reporting, Aging (8:51)

Allowance for Doubtful Accounts - Percent of Receivables Approach (5:09)

Allowance Method - Determining Amount for Doubtful Accounts (image only)

Computing Bad Debt Amounts (P8-4A older edition) - Kettle Morraine (7:29)

Notes Receivable - Entry to record note receivable payment (image only)


Week 5:  Long-Lived Assets, Liabilities (Chapters 9, 10)

Long-Lived Assets and Depreciation Expense

Straight-line Depreciation - Computing Net Book Value No. 1 (image only)

Straight-Line Depreciation- Computing Net Book Value No. 2 (image only)

Straight-Line Depreciation - Calculating Depreciation Expense (image only)

Depreciation - Double-Declining Balance (3:21)

Depreciation - Double-Declining Balance No. 1 (image only)

Depreciation - Double-Declining Balance No. 2 (image only)

Calculating Net Book Value of Fixed Assets (Excel .xlsx file)

Determining Accumulated Depreciation Amount - Asset Disposal (image only)

Lump-Sum Acquisition of Assets and Depreciation (6:57)

Asset Cost Allocation and Straight-Line Depreciation (17:38)

Acquisition of Land, Building and Improvements (4:56)

Disposition and Replacement of Fixed Assets (3:15)


Bonds and Interest Expense

Basic Bond Valuation (6:26)

Valuing a Bond Issued at a Discount (4:18)

Determining the Present Value of a Bond (Excel .xlsx file)

Bond Proceeds Determination, Entry and Amortization Schedule (7:24)

Calculating Bond Proceeds (online calculator method) (image only)

Journal Entries Related to Bonds (E10-8 Older Edition) (5:01)

Bond Discount Amortization - Straight-Line Method (9:26)

Recording Bond Interest (image only)

Bond Discount Amortization - Straight-Line Method (image only)

Determining Bond Proceeds (image only)

Recording Interest Expense - Bonds Issued at a Premium (image only)

Multiple-Choice Question - Entry to Retire Bonds at 97 (image only)

Time Interest Earned Ratio (3:48)


Adjusting Entries for Liabilities (6:55)


Week 6: Stockholders' Equity, Statement of Cash Flows (Chapters 11, 12)

Statement of Cash Flows

Statement of Cash Flow (11:13)

Statement of Cash Flows (14:01)

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

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

Cash Flow from Operations (P12-3A 2e) (9:19)

Cash Flow from Operations (image only)

Calculating Overall Change in Cash (image only)

Calculating Change in Cash from Investing Activities (image only)


Cash Budgeting

Expected Cash Receipts and Disbursements (7:48)

Basic Cash Budget (12:03)

Cash Budget (4:33)

Cash Budget - Sample Problem (image only)

Cash Budget, Income Statement, Balance Sheet  (13:21)

Cash Receipts, Disbursements, I/S and B/S (8:05)


Stockholders' Equity

Retained Earnings and Stockholders' Equity (15:04)

How to Compute Dividends (image only)

Journal Entry to Record a Stock Dividend (image only)

Journal Entry to Record a 5% Stock Dividend (image only)


Week 7:  Financial Analysis (Chapter 13)

Financial Ratios (15:50)

Profitability Ratios - Earnings Per Share (4:41)

Days Sales Oustanding (DSO) (1:42)

Horizontal and Vertical Analysis (3:51)

Times Interest Earned (3:48)

Receivables Turnover Ratio and Average Collection Period (image only)

Asset Turnover and Return on Assets - Hints (no narration)

Asset Turnover and Return on Assets (image only)

Free Cash Flow, Cash Debt Coverage (no narration)

Payout Ratio and Return on Common Stockholders' Equity (image only)

Free Cash Flow, Cash Debt Coverage (image only)

Earnings per Share and Price Earnings Ratio (image only)

Earnings per Share and Price Earnings Ratio (image only)

Working Capital (image only)

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