Ref.acct.2004s.wa.1050

Introductory Concepts (Review)

Forms of Organization and Stakeholders - Lecture (7:01) 

Debits and Credits (24:18) 

The Accounting Cycle (21:05) 

Financial Statements - An Introduction (13:01) 

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

Accounting Equation Problem (2:19)

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

Principles of Accounting Resources

Accounting System Presentation - Covers Many Financial Accounting Concept (16:43)

Accounting Cycle

Accounting Cycle Tutorial #1

Accounting Cycle Tutorial #2

Accounting Cycle Tutorial #3

Accounting Cycle Tutorial #4


Analyzing Transactions 

Transaction Analysis (9:51)

Journalizing Transactions (2:34)

Transactional Analysis (10:09)

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 above for transactional analysis.

Adjusting Entries, Adjusting Process

Accounting System Presentation - Covers Many Financial Accounting Concept (16:43) (repeated from Week One's Instructor Guidance)

The Accounting Cycle (21:05) 

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)


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 - Lump-Sum Amount or Stream of Payments (2:01)

Present Value of an Annuity (2:17)

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

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

Calculating a Mortgage Payment Amount and Balloon Payment (Berke 3e 2-36, 2-37) (5:51)

Present value of 13 Years of Private School (Berke 3e) (4:08)

Present value with changing rates each year (Berke 3e) (3:15)

Accounting for Merchandising Transactions and Inventory

Calculating Cost of Goods Sold (1:21)

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)

Internal Controls and Accounts Receivable

Analyzing Internal Controls (6:46) 

Identifying Internal Control Principles, Cash Disbursements (2:19) 

Accounting for Bad Debts (Allowance Method) (9:32) 

Uncollectible Accounts (i.e., Bad Debts) (5:56) 

Bad Debt Reporting, Aging (8:51) 

Computing Bad Debt Amounts - Kettle Moraine Co. (7:29) 

A/R and Bad Debt Entries (9:49) 

Long-Term Assets

Plant Asset Costs and Depreciation (6:57) 

Long-Lived Asset Transactions - Part (14:42)

Long-Lived Asset Transactions - Part (5:21)

Depreciation Methods (9:59) 

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)


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 Weygandt Kimmel Kieso (6:33)

Computing ROE and ROA (4:50)

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