Skip to main content
Financial Accounting
My Courses
College Courses
Professional Courses
My Courses
Chemistry
General Chemistry
Organic Chemistry
Analytical Chemistry
GOB Chemistry
Biochemistry
Intro to Chemistry
Biology
General Biology
Microbiology
Anatomy & Physiology
Genetics
Cell Biology
Math
College Algebra
Trigonometry
Precalculus
Physics
Physics
Business
Microeconomics
Macroeconomics
Financial Accounting
Social Sciences
Psychology
Programming
Introduction to Python
Microsoft Power BI
Data Analysis - Excel
Introduction to Blockchain
HTML, CSS & Layout
Introduction to JavaScript
R Programming
Product & Marketing
Agile & Product Management
Digital Marketing
Project Management
AI in Marketing
Channels Home
My Course
Learn
Bookmarks
Select textbook and university
Improve your experience by picking them
Table of contents
Skip to main content
1. Introduction to Accounting
1h 21m
Worksheet
Welcome!
1m
Types of Accounting
4m
Business Organization
6m
Useful Information
14m
Fundamental Accounting Equation
15m
The Financial Statements
27m
Sample Financial Statements - Coca Cola
12m
2. Transaction Analysis
1h 13m
Worksheet
Journal Entries: Debits and Credits
10m
Accounting Flow Intuition: BASE Formula
13m
Journal Entries: Business Formation Example
30m
Trial Balance
12m
Classified Balance Sheet Components
6m
3. Accrual Accounting Concepts
2h 38m
Worksheet
Accrual Accounting vs. Cash Basis Accounting
10m
Revenue Recognition and Expense Recognition
24m
Introduction to Adjusting Journal Entries and Prepaid Expenses
36m
Adjusting Entries: Supplies
12m
Adjusting Entries: Unearned Revenue
11m
Adjusting Entries: Accrued Expenses
12m
Adjusting Entries: Accrued Revenues
6m
Adjusting Entries: Depreciation
16m
Summary of Adjusting Entries
7m
Unadjusted vs Adjusted Trial Balance
6m
Closing Entries
10m
Post-Closing Trial Balance
2m
4. Merchandising Operations
2h 30m
Worksheet
Service Company vs. Merchandising Company
10m
Net Sales
28m
Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory
9m
Perpetual Inventory - Purchases
10m
Perpetual Inventory - Freight Costs
9m
Perpetual Inventory - Purchase Discounts
11m
Perpetual Inventory - Purchasing Summary
6m
Periodic Inventory - Purchases
14m
Periodic Inventory - Freight Costs
7m
Periodic Inventory - Purchase Discounts
10m
Periodic Inventory - Purchasing Summary
6m
Single-step Income Statement
4m
Multi-step Income Statement
17m
Comprehensive Income
2m
5. Inventory
1h 55m
Worksheet
Merchandising Company vs. Manufacturing Company
6m
Physical Inventory Count, Ownership of Goods, and Consigned Goods
10m
Specific Identification
7m
Periodic Inventory - FIFO, LIFO, and Average Cost
23m
Perpetual Inventory - FIFO, LIFO, and Average Cost
31m
Financial Statement Effects of Inventory Costing Methods
10m
Lower of Cost or Market
11m
Inventory Errors
14m
6. Internal Controls and Reporting Cash
1h 16m
Worksheet
Fraud and the Fraud Triangle
4m
Sarbanes-Oxley Act
6m
Five Components of Internal Controls
8m
Principles of Control Activities
8m
Limitations of Internal Controls
3m
Petty Cash
12m
Bank Reconciliation
21m
Journal Entries for Bank Reconciliation
11m
7. Receivables and Investments
3h 8m
Worksheet
Types of Receivables
8m
Net Accounts Receivable: Direct Write-off Method
5m
Net Accounts Receivable: Allowance for Doubtful Accounts
13m
Net Accounts Receivable: Percentage of Sales Method
9m
Net Accounts Receivable: Aging of Receivables Method
11m
Notes Receivable
25m
Introduction to Investments in Securities
13m
Trading Securities
31m
Available-for-Sale (AFS) Securities
26m
Held-to-Maturity (HTM) Securities
17m
Equity Method
25m
8. Long Lived Assets
5h 1m
Worksheet
Initial Cost of Long Lived Assets
42m
Basket (Lump-sum) Purchases
13m
Ordinary Repairs vs. Capital Improvements
10m
Depreciation: Straight Line
32m
Depreciation: Declining Balance
29m
Depreciation: Units-of-Activity
28m
Depreciation: Summary of Main Methods
8m
Depreciation for Partial Years
13m
Retirement of Plant Assets (No Proceeds)
14m
Sale of Plant Assets
18m
Change in Estimate: Depreciation
21m
Intangible Assets and Amortization
17m
Natural Resources and Depletion
16m
Asset Impairments
16m
Exchange for Similar Assets
16m
9. Current Liabilities
2h 19m
Worksheet
Types of Liabilities
8m
Notes Payable
26m
Payroll and Payroll Taxes
24m
Sales Tax Payable
26m
Current Portion of Long Term Debt
19m
Contingent Liabilities
10m
Estimated Liabilities: Warranties
23m
10. Time Value of Money
1h 23m
Worksheet
Time Value of Money Equations
35m
Using Time Value of Money Tables
47m
11. Long Term Liabilities
2h 45m
Worksheet
Introduction to Bonds and Bond Characteristics
15m
Face Value Bonds
17m
Discount on Bonds
28m
Premium on Bonds
25m
Zero Coupon Bonds
11m
Straight Line Amortization of Bond Premium or Discount
18m
Effective Interest Amortization of Bond Premium or Discount
35m
Redeeming Bonds before Maturity
13m
12. Stockholders' Equity
2h 15m
Worksheet
Characteristics of a Corporation
17m
Shares Authorized, Issued, and Outstanding
9m
Issuing Par Value Stock
12m
Issuing No Par Value Stock
5m
Issuing Common Stock for Assets or Services
8m
Retained Earnings
14m
Retained Earnings: Prior Period Adjustments
9m
Preferred Stock
11m
Treasury Stock
9m
Dividends and Dividend Preferences
17m
Stock Dividends
10m
Stock Splits
9m
13. Statement of Cash Flows
2h 24m
Worksheet
Introduction to the Statement of Cash Flows
14m
Operating Activities: Indirect Method
36m
Operating Activities: Direct Method
29m
Investing Activities
35m
Financing Activities
24m
Significant Noncash Activities
5m
14. Financial Statement Analysis
5h 25m
Worksheet
Horizontal Analysis
14m
Vertical Analysis
23m
Common-sized Statements
5m
Trend Percentages
7m
Discontinued Operations and Extraordinary Items
6m
Introduction to Ratios
8m
Ratios: Earnings Per Share (EPS)
10m
Ratios: Working Capital and the Current Ratio
14m
Ratios: Quick (Acid Test) Ratio
12m
Ratios: Gross Profit Rate
9m
Ratios: Profit Margin
7m
Ratios: Quality of Earnings Ratio
8m
Ratios: Inventory Turnover
10m
Ratios: Average Days in Inventory
9m
Ratios: Accounts Receivable (AR) Turnover
9m
Ratios: Average Collection Period (Days Sales Outstanding)
8m
Ratios: Return on Assets (ROA)
8m
Ratios: Total Asset Turnover
5m
Ratios: Fixed Asset Turnover
5m
Ratios: Profit Margin x Asset Turnover = Return On Assets
9m
Ratios: Accounts Payable Turnover
6m
Ratios: Days Payable Outstanding (DPO)
8m
Ratios: Times Interest Earned (TIE)
7m
Ratios: Debt to Asset Ratio
5m
Ratios: Debt to Equity Ratio
5m
Ratios: Payout Ratio
5m
Ratios: Dividend Yield Ratio
7m
Ratios: Return on Equity (ROE)
10m
Ratios: DuPont Model for Return on Equity (ROE)
20m
Ratios: Free Cash Flow
10m
Ratios: Price-Earnings Ratio (PE Ratio)
7m
Ratios: Book Value per Share of Common Stock
7m
Ratios: Cash to Monthly Cash Expenses
8m
Ratios: Cash Return on Assets
7m
Ratios: Economic Return from Investing
6m
Ratios: Capital Acquisition Ratio
6m
15. GAAP vs IFRS
56m
Worksheet
GAAP vs. IFRS: Introduction
7m
GAAP vs. IFRS: Classified Balance Sheet
6m
GAAP vs. IFRS: Recording Differences
4m
GAAP vs. IFRS: Adjusting Entries
4m
GAAP vs. IFRS: Merchandising
3m
GAAP vs. IFRS: Inventory
3m
GAAP vs. IFRS: Fraud, Internal Controls, and Cash
3m
GAAP vs. IFRS: Receivables
2m
GAAP vs. IFRS: Long Lived Assets
5m
GAAP vs. IFRS: Liabilities
3m
GAAP vs. IFRS: Stockholders' Equity
3m
GAAP vs. IFRS: Statement of Cash Flows
5m
GAAP vs. IFRS: Analysis and Income Statement Presentation
5m
8. Long Lived Assets
Asset Impairments
Financial Accounting
8. Long Lived Assets
Asset Impairments
Video duration:
10m
Play a video:
Related Videos
Related Practice
Guided course
10:02
Asset Impairment
Brian Krogol
380
views
7
rank