Ref.acc.660.gc.1014

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General Information

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APA Reference Style (How to Avoid Plagiarism)

Avoiding Plagiarism and APA Reference Style (9:54 min:sec)

APA Formatting and Style Guide

Student Companion Website for Kieso, Weygandt Warfield’s Intermediate Accounting 14e


Week 1 (Chapters 1, 2 and 3) - Financial Accounting Standards, Conceptual Framework and the Accounting Information System

Chapter 1 PowerPoint Presentations - Financial Accounting Standards

Chapter 2 PowerPoint Presentations - Conceptual Framework

Conceptual Framework Underlying Financial Accounting (24:15)

Chapter 3 PowerPoint Presentations - Accounting Information System

Accounting System Presentation (28:40)

Accounting Cycle - Part 1

Accounting Cycle - Part 2T

Accounting Cycle - Part 3

Accounting Cycle - Part 4


Week  2 (Chapters 4 and 5 ) - The Income Statement, The Balance Sheet and Statement of Cash Flows

Chapter 4 PowerPoint Presentations - The Income Statement

Income Statement Presentation (25:30)

Income Statement - Irregular Items- Part 1 (11:07)

Income Statement - Irregular Items - Part 2 (7:30)

Chapter 5 PowerPoint Presentation - Balance Sheet and Statement of Cash Flows

Balance Sheet Preparation (14:10)

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

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

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

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 1 (11:41)

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



Week  3 (Chapters 6 and 7) - Time Value of Money, Cash and Receivables

Chapter 6 Powerpoint Presentation - Time Value of Money

Present Value Example (3:53)

Future Value of a Lump-Sum Amount (0:56)

Excel's Rate Function Example (3:35)

Future Value of an Uneven Stream of Payments (6:42)

Present Value, Uneven Cash Flow Stream (3:46)

Present Value of an Annuity (2:17)

Capital Budgeting (These are really for a Finance course but they illustrate the use of PV or NPV)

Net Present Value (NPV), Internal Rate of Return (IRR), Modified Internal Rate of Return (MIRR) (9:46)

Determining Relevant Costs - Net Present Value (5:18)

Determining Year 1 Operating Cash Flow (image only)

Operating Cash Flows (1:50)

Operating Cash Flows - Penn Tennis Balls (5:19)

Capital Budgeting Example - New Product Introduction and Other (16:16)

Net Present Value (NPV) and Internal Rate of Return (IRR) (P11-13 12e) (8:33)

Payback and Net Present Value (3:00)

Crossover Rates, NPV and IRR (2:25)

Capital Budgeting:  NPV, IRR and MIRR (P11-8 12e) (4:45)

Capital Budgeting Methods (P11-10 12e) (6:56)

Determining Operating Cash Flows - First Year (Self-Quiz Q.) (2:34)

Net Salvage Value (P12-3 12e) (3:53)

Chapter 7 Powerpoint Presentations - Cash and Receivables

Calculating the Value of an Annuity (Self-Quiz Answer) (image)

Funding a $35K Payment Starting Ten Years from now (image)

Determining Payment Amount - With Both PV and FV (3:24)

Bank Reconciliation Completed (image only)

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 4 (Chapters 8 and 9) - Inventory

Chapter 8 PowerPoint Presentation - Inventory Valuation - Cost Basis

Journal Entries, Merchandising Transactions (7:18)

Merchandising Journal Entries (9:42)

Calculating Cost of Goods Sold (1:21)

Inventory Turnover (2:00)

Various Inventory Costing Methods (7:41)

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)

Chapter 9 PowerPoint Presentations - Additional Inventory Valuation Issues

Dollar Value LIFO Lecture (13:03)

Dollar Value LIFO (9:03)

Retail Inventory Method (4:11)

Gross Profit Method (2:42)

Lower of Cost or Market (4:07)

Lower of Cost or Market (5:19)

Lower of Cost or Market (7:41)

Lower of Cost or Market By Item, Category (6:00)

LCM Inventory and Valuation Account (4:39)

Impact of Inventory Errors on Operating Income (image)


Week 5 (Chapters 10, 11 & 12) - Property, Plant and Equipment

PowerPoint Presentation - Chapter 10 - Acquisition and Disposition

PowerPoint Presentation - Chapter 11 - Depreciation, Impairment, Depletion

Depreciation Lecture (15:08)

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)

PowerPoint Presentation - Chapter 12 - Intangible Assets

Intangible Assets - Identification and Classification (3:54)

Intangible Assets - Recording and Amortization (7:50)

Goodwill Impairment (E12-15) (2:46)


Week  6 (Chapters 13 and 14 ) - Current Liabilities, Contingencies and Long-Term Liabilities

PowerPoint Presentations - Chapter 13 - Current Liabilities and Contingencies

Notes Payable Transactions (4:24)

Analyzing the Reclassification of Debt (3:29)

Warranty Liability and Expenses (9:47)

Various Contingencies  (4:37)

Warranties  (4:00)

Refinancing Short-Term Debt  (4:49)

Chapter 14 PowerPoint Presentations - Long-Term Liabilities

Determining Bond Proceeds, Recording the Issuance and Amortization Schedule (7:24)

Determining Bond Proceeds Including Accrued Interest (2:57)

Journal Entries Related to Bonds (5:01)

Carrying Value versus Market Value of Bonds (7:47)

Bonds - Fair Value  (5:54)

Schedule of Discount Amortization  (4:21)

Bond Discounts and Premium  (7:17)

Bond Amortization Schedule, Effective Interest (5:08)

Bond Interest Amortization (4:23)

Loan Amortization Schedule (7:58)

Recording Installment Notes Payable  (10:12)



Week  7 (Chapters 15 and 16) - Stockholders' Equity

PowerPoint Presentation - Chapter 15 - Stockholders' Equity

Stockholders' Equity Lecture (37:02) (give this a few minutes to download)

Issuance of Common Stock (7:47)

Stockholders' Equity Transactions including Treasury Stock (11:38)

Book Value Per Share, Allocation of Dividends  (11:18)

Analysis of Changes in Retained Earnings Account (6:48)

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

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

Stock Transactions, JE Corrections  (6:40)

Treasury Stock Transactions - Weighted Avg. & FIFO(4:32)

PowerPoint Presentation - Chapter 16 - Dilutive Securities and Earnings Per Share

Earnings Per Share, Simple Capital Structure (E16-18 12ed) (15:20)

Earnings Per Share, Many Situations (P19-6 Spiceland 5e) (5:40)

Earnings Per Share - New Shares issued During the Year (image only)


Week  (Chapter 23) - Statement of Cash Flows

PowerPoint Presentation - Chapter 23 - Statement of Cash Flows








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