Ref.acct.310.fr.1037

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Environment and Theoretical Structure of Financial Accounting (Chapter 1) 

Review of the Accounting Process (Chapter 2) 

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)


The Income Statement, Comprehensive Income, and the Statement of Cash Flows (Chapter 4) 

Income Statement Presentation (25:30)

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

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

Statement of Comprehensive Income (image only)

Hints to solve P4-8 Depreciation Expense Error in Prior Reporting Period (image only)
FASB Research - Revenue Recognition - Percentage of Completing (5-17 Spiceland 7e) (image only)

Preparing a Partial Income Statement with Discontinued Operations (Chance Co.) (2:31)

Partial Income Statement with Discontinued Operations (P4-2) (3:50)

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)


Income Measurement and Profitability Analysis (Chapter 5) 
The Balance Sheet and Financial Disclosures (Chapter 3)

Cash and Receivables (Chapter 7) 

Inventories: Measurement and Additional Issues (Chapters 8 and 9)

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 (image only)

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)


Inventories: Additional Issues (Chapter 9) 

Property, Plant and Equipment and Intangible Assets: Acquisition and Disposition (Chapter 10) 

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)


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)


Property, Plant and Equipment and Intangible Assets: Utilization and Impairment (Chapter 11)

Investments - (Chapter 12)

Time Value of Money Concepts (Chapter 6)

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