Ref.acc.610.sn.1052

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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


Week 1: Environmental and Theoretical Structure of Financial Accounting; Review of the Accounting Process

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)

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)


Week 2: Balance Sheet

Balance Sheet Preparation (14:10)

Recording Long-Term Liabilities (image)


Week 3: Income Statement/Statement of Cash Flows; Income Measurement and Profitability

Income Statement Presentation (25:30)

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

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

FASB Research - Revenue Recognition - Percentage of Completing (5-17 Spiceland 7e) (image only)

Multi-step versus single-step income statement (14:05)

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)


Week 4:  Time Value of Money; Cash and Receivables

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 we may be exploring some of these in our homework

Module 7 Present Value Problems Solved Using Discount Factors from a Table and Using Excel (8:47) 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)


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 5:  Inventories

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)

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 6: Fixed Assets

Depreciation Lecture (15:08)

Straight-Line Depreciation Exercise Solved (image only)



Acquisitions, Dispositions, Trade-ins and Non-Monetary Exchanges

Long Term Asset Impairments - Lecture (15:08)

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

Acquisition Costs (6:00)

Disposition, Replacement of Fixed Assets (4:56)

Asset Costs (3:15)

Asset Trade-In (5:01)

Non-Monetary Exchanges (3:17)



Transactions, Depreciation and Other

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 Lecture (10:39)

Depreciation Methods (29:37)

Depreciation Methods (9:49)

Straight-Line Depreciation Exercise Solved (image only)

Plant Asset Costs and Depreciation (10:39)

Depreciation - Double Declining Balance Method (6:57)

Depreciation Methods - Partial years (8:01)

Purchase And Self-Constructed Cost of Assets (0:37)

Capitalized Interest (1:32)

Goodwill Impairment (2:46)

Refinancing Short-Term Debt (4:49)


Change in Estimate - Depreciation (10:39)
Correcting Errors in Fixed Assets (image only)
Acquisition Costs (6:00)
Nonmonetary Exchanges (3:17)
Depreciation Methods - Partial years (8:01)
Long Term Asset Impairments - Lecture (15:08)
Asset Impairment (4:23)

Week 7: Investments
Module 7 Present Value Problems Solved Using Discount Factors from a Table and Using Excel (8:47)
Available-for-Sale Debt Securities (9:35)
Securities Held-To-Maturity, Securities Available for Sale, Trading Securities (image only)
Hints to solve Ex13-18: Sale of Land in Exchange of Non-interest Bearing Note (image only)

Week 8: Liabilities

Notes Payable Transactions (4:24)

Warranties (4:00)

Warranty Liability and Expense (9:47)
Analyzing the Reclassification of Debt (3:29)

Various Contingencies (4:37)


Bonds

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

Calculating Bond Proceeds (image)

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

Journal Entries Related to Bonds (5:01)

Schedule of Bond Amortization (4:21)

Bonds - Premiums, Discounts and Interest (image)

Bond Discount Amortization - Straight Line (9:26)

Basic Bond Valuation (6:26)

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

Bond Discounts and Premium (7:17)

Bond Amortization Schedule, Effective Interest (5”08)

Bonds - Fair Value (5:54)

Bond Interest Amortization (4;23)

Extinguishment of Debt - Journal Entry (image only)

Determining Bond Proceeds Including Accrued Interest (2:57)


Leases

Direct Financing Lease, Financial Statement Effects (5:41)

Operating Lease, Advanced Payments and Leasehold Improvements (2:38)

Capital Lease - Lessee (9:45)

Sales-Type Lease Example (Calculating Interest Expense) (3:17)

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