Ref.acg 3082.wf.1030

Advertisement: Interested in tutoring assistance? Contact tutoringservices1000@gmail.com.

Click here for suggestion if you are having difficulties in getting any of the multimedia presentations appearing below to run.

Items ending with an asterisk  (*) represent exercises or problems taken from our textbook.

APA Reference Style (How to Avoid Plagiarism)

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

APA Formatting and Style Guide


Accounting - What the Numbers Mean - Publisher's Textbook Companion Website


Week 1:  Introductory Accounting Concepts (Chapters 1 and 2)

Textbook Author's Powerpoint Presentation - Chapter 1

Textbook Author's Powerpoint Presentation - Chapter 2

Calculating Net Income (Revenues less expenses but not dividends) (image only)

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)



Week 2: Fundamental Interpretations Made from Financial Statements (Chapter 3)

Financial Statement Interpretations (Chapter 3)

Textbook Author's Powerpoint Presentation - Chapter 3

Maximum Rate of Interest to Borrow (image only) *

Calculating Return on Investment (image only) *

Calculating Return on Equity and Working Capital (image only) *

Return on Equity and more (image only) *



Week 3: Bookkeeping Process and Transaction Analysis (Chapter 4)

Textbook Author's Powerpoint Presentation - Chapter 4

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 5:  Current Assets (Chapter 5) and Long-Term Assets (Chapter 6)

Textbook Author's Powerpoint Presentation - Chapter 5

Textbook Author's Powerpoint Presentation - Chapter 6

Journal Entries, Merchandising Transactions (7:18)

Merchandising Journal Entries (9:42)

Calculating Cost of Goods Sold (1:21)

Bank Reconciliation (9:28)

Bank Reconciliatioin and Adjusting Entries (3:49) *

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)

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)

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)

Adjusting Entry: Interest Earned on Note Receivable (image only)

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)


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)

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

Nominal Rates versus Effective Rates (Compounding) (4:32)

Calculating Interest Rates and Future Values (3:36)

Present Value of an Annuity Due (2:55)



Week 6: Liabilities (Chapter 7) and Owners' Equity (Chapter 8)

Textbook Author's Powerpoint Presentation - Chapter 7

Textbook Author's Powerpoint Presentation - Chapter 8

Notes Payable Transactions (3:29)

Warranty Liability and Expenses (4:24)

Various Contingencies (9:47)

Warranties (4:37)

Calculating Interest Expense for Partial Periods (image only)

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) *

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) *

Computing Retained Earnings(Deficit) with Incomplete Information (3:45)

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

Partnership Accounting - Partnership Financial Statements and Ending Capital Account Balances (6:05)

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

Earnings Per Share - Stated and Restated (4:21) *

How To Compute Dividends (0:00)

How To Compute & Allocate Dividends (0:00)

Computing Dividends Paid to Preferred Shareholders (0:00)

Cash Dividends and Stock Dividends (0:00) *

Calculating Basic Earnings Per Share (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 7:  Income Statement and Statement of Cash Flows (Chapter 9)

Textbook Author's Powerpoint Presentation - Chapter 9

Impact of Inventory Error on Operating Income (imaged only) *

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)

Calculating Net Income and Operating Income from Cash Flow and Income Statement Records (0:00) *

Determining Cash Flow Effects  (4:10)

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


Week 8:  Corporate Governance, Explanatory Notes and Other Disclosures  (Chapter 10)

Textbook Author's Powerpoint Presentation - Chapter 10

Reporting Disclosures - Net Income and Earnings Per Share (image only) *

Reporting Restated Earnings Per Share (image only) *



Week 10:  Financial Statement Analysis (Chapter 11)

Textbook Author's Powerpoint Presentation - Chapter 11

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)




Week 11:  Managerial Accounting and Cost-Volume-Profit Analysis (Chapter 12)

Textbook Author's Powerpoint Presentation - Chapter 12

Introductory Concepts

Inventory and Cost of Goods Sold Computation  - Mfg vs Merchandiser (3:17)

Basic Manufacturing Cost Flows  (13:08)

Cost of Goods Manufactured, Income Statement  (12:30)

Cost of Goods Sold - Cost of Goods Manufactured

Cost of goods sold, partial income statement and balance sheet (4:03)

Mfg Costs, Incomplete Data  (7:22)

Cost-Volume-Pricing Analysis

Cost-Volume-Profit (C-V-P) - Breakeven with Target Income  (7:24)

Breakeven, Target Income and Forecasting - Part 1 (8:08)

Breakeven, Target Income and Forecasting - Part 2 (3:18)

Breakeven Analysis, Planning Future Sales (6:51)

Cost-Volume-Profit Analysis  (2:36)

CVP Analysis  (17:15)

CVP Analysis:  Determining the Impact of a Promotion (Ice Cream Cones) (2:40)

CVP, Breakeven, Contribution Margin, Margin of Safety and Target Income (10:24)

Cost-Volume-Profit Analysis and Graphing (11:17)

Trouble Translating CVP Presentations? (0:00)

Unit Costs; Profit-Maximizing Output  (6:59)

Pom-Pom breakeven example (image)

Breakeven, Volume and Pricing (8:29)

Breakeven Example - Multiple Products (png) (0:00)

CVP Analysis - Incremental Revenue, Product Mix  (3:29)

Billy Bob Hot Dogs - CVP Analysis, Breakeven (6:54)

Breakeven Point (Adv Mgl Finance) (10:49)

Contribution Margin, Fixed Costs, More (9:36)

Multiproduct Breakeven (4:36)

Breakeven Analysis - Hospital (8:50)

CVP Analysis; Cost Structure (9:23)




Week 12: Cost Accounting and Reporting (Chapter 13)

Textbook Author's Powerpoint Presentation - Chapter 13

Job Order Costing and Overhead Costs

Allocation of Support Department Costs, Common Costs, Revenues Lecture (7:11)

Documents in Job Order Cost Accounting  (3:28)

Job Costing Lecture (17:35)

Planned (Budgeted) Overhead and Applied Overhead (image only) *

GL Relationships, Under- and Over-Allocation (Normal Costing) (15:55)

Job Costing: Single Direct Cost Category, Single Indirect Cost Pool (6:27)

Manufacturing Costs Computed By Job (3:00)

Overhead Rates - Computation and Application (11:13)

Job Order Costing -  Part 1 (10:26)

Job Order Costing -  Part 2 (9:29)

Product Unit Costs (Job Order Costing) (5:46)

T-Account Analysis of Cost Flows  (14:48)

Job Order Cost Sheet (6:33)

Job Cost Sheet (6:35)

Job Order Costing Compr Problem - Part 1

Job Order Costing Compr Problem - Part 2 (6:42)

Audit Badger - Predetermined Overhead Rate (5:41)

Activity-Based Costing

Activity-Based Costing Cost Flows (11:37)

ABC and Pricing (12:12)

Overhead: Traditional vs. ABC (5:19)

Customer Profitability - ABC (3:54)

Computing and Using Activity-Based Cost Rates (P3-13A 5e Brewer) (8:34)

ABC Product Costs  (6:28)





Week 13: Cost Planning (i.e., Budgeting)  (Chapter 14)

Textbook Author's Powerpoint Presentation - Chapter 14

Budgeted Production Schedule  (3:42)

Budgeting - Lecture (9:24)

Cash Budget (Basic) (12:03)

Cash Budgets (4:33)

Merchandise Purchases Budget  (4:38)

Cash Budget - Sample problem (image only)

Cash Budget  (4:31)

Cash Budget (5:09)

Merchandise Purchases Budget (Units) (8:36)

Raw Material Purchases Budget (units) (4:49)

Sales Budget (3:01)

Budgeting and Performance Evaluation - Lecture (6:38)

Budgeted Income Statement and Supporting Schedules (13:31)

Budgeting, Cash Collections  (6:10)

Budgeted Cost of Goods Sold, Income Statement (3:32)

Cash Budget: Expected Receipts and Disbursements (7:48)

Budgeted Cash Collections (image only) *

Flexible Budgeting, Performance Report (13:45)

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

Cash Budget -Ritz Carlton (P7-38 Horngren 5e) image only



Week 14: Cost Control (Chapter 15)

Textbook Author's Powerpoint Presentation - Chapter 15

Flexible Budgeting

Flexible Budgeting Report (8:26)

Flexible Budget, Overhead Perf Report (6:51)

Flexible Budgeting (Fixed Budget Performance Report) (16:04)

Flexible Budgeting (4:12)

 
Standard Costing and Variance Analysis

Cost Allocation, Customer Profitability Analysis, Sales-Variance Analysis Lecture (11:48)

Sales Variance Analysis, Multiple Products (13:00)

Variance Computation and Related Journal Entries, Part 1 (5:22)

Variance Computation and Related Journal Entries, Part 2 (8:06)

Standard Costs - Actual Price Paid, Material Allowed and Usage Variance (image only) *

Variances - Flexible Budgeting (11:18)

Overhead Variances (14:23)

Flexible Budgeting (Fixed Budget Performance Report) (16:04)

Computing Standard Unit Cost (5:32)

Std Variance Analysis - Part 1 * (15:48)

Std Variance Analysis - Part 2 * (5:45)

Overhead Variances, 4-Variance Approach (7:39)

Predetermined Overhead Rates, Variances (4:23)

Computing Variances, Preparing an Income Statement (10:08)

Applying Overhead and Variances (9:47)

Material and Labor Variances (7:18)

Flexible Budgeting (4:12)

Variance Analysis to Std (12:01)


Weeks 15 : Decision-Making (Chapter 16)

Textbook Author's Powerpoint Presentation - Chapter 16

Relevant Costing - Incremental Analysis

Differential Analysis with Opportunity Costs (7:39)

Incremental Analysis - Production and Sales Mix Part 1 (6:45)

Incremental Analysis - Production and Sales Mix Part 2 (5:55)

Opportunity Costing (Relevant Costing) - Special Order (4:13)

Relevant Costing - Many Situations (10:48)

Relevant Costing - Many Situations (9:11)

Differential Analysis - Further Processing (5:47)

Allocation of Scarce Resources (5:17)

Maximum Contribution With a Constrained Resource (image only) *

Incremental Analysis - Make or Buy (0:00)

Relevant Cost Analysis (3:52)

Incremental Analysis - Eliminate a Division (2:35)

Incremental Cost Analysis - Copiers (6:54)

Incremental Costs & Pricing - Special Order (7:09)

 

Capital Budgeting

Return on Investment (ROI) (5:23)

NPV, IRR and MIRR (8:10)

New Product Introduction: Net Present Value, Internal Rate of Return and Payback (16:16)

Capital Budgeting - NPV, IRR and MIRR (4:45)

Determining Relevant Costs and NPV (5:18)

Quick Comparison:  NPV, IRR and MIRR (4:22)

Net Present Value Analysis  (7:21)

Net Present Value Using Excel and PV Table Factors (5:15) 

NPV versus IRR versus MIRR  (9:46)

Capital Budgeting Methods (6:56)

Net Present Value (NPV) and Internal Rate of Return (IRR)  (8:33)

Present Value, IRR and Payback - Duncan Co. (image only) *

visit http://penn-oaks.com//Images/2018-06-11_19-03-37.png

Net Salvage Value (3:53)

Payback, Accounting Rate of Return and Net Present Value (17:35)

Present Value and Net Present Value  (3:33)

Quick Comparison:  Net Present Value (NPV), Internal Rate of Return (IRR), Modified Internal Rate of Return (MIRR) (4:22)

Operating Cash Flows (na)

Calculating the Impact on NPV of Changes in WACC (na)

Basic Net Present Value, Factors and NPV Function (6:13)

NPV, PI and IRR - Weygandt Kimmel Kieso (3:26)

Project Evaluation, IRR (6:02)

Crossover Rates (NPV, IRR) (2:25)

Net Present Value and Internal Rate of Return (3:00)

Operating Cash Flows (1:50)

Project Evaluation (NPV, IRR, MIRR, Payback) (7:27)

Project Analysis  (NPV, IRR,Payback) (7:16)

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

Determining Operating Cash Flow (2:34)

Net Present Value Analysis  - Req't 1 (0:00)

Net Present Value Analysis  - Req't 2 (0:00)

Chapter 17 Cost Allocation - Building Occupancy Co (17:16)

Single-Rate, Dual-Rate, Practical Capacity Allocation Part 1 (14.46)

Single-Rate, Dual-Rate, Practical Capacity Allocation Part 2 (10:16)





The gadget spec URL could not be found











































The gadget spec URL could not be found


















































The gadget spec URL could not be found





































































































The gadget spec URL could not be found

Comments