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AC221 Financial Accounting Syllabus and Course Structure: Study Guide

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The Financial Statements

  • Guided course
    Account Title Classification
    09:57
  • Guided course
    Financial Statements
    06:00

Accrual Accounting vs. Cash Basis Accounting

  • Guided course
    Cash Basis Accounting
    04:05
  • Guided course
    Accrual Accounting
    06:49

Journal Entries: Debits and Credits

  • Guided course
    Journal Entries: Debits and Credits
    02:35
  • Guided course
    Journal Entry
    04:24

Types of Receivables

  • Guided course
    Types of Receivables
    08:00

Net Accounts Receivable: Allowance for Doubtful Accounts

  • Guided course
    Allowance for Doubtful Accounts
    05:50
  • Guided course
    Net Accounts Receivable: Allowance for Doubtful Accounts
    08:06

Net Accounts Receivable: Percentage of Sales Method

  • Guided course
    Net Accounts Receivable: Percentage of Sales Method
    05:33

Net Accounts Receivable: Aging of Receivables Method

  • Guided course
    Net Accounts Receivable: Aging of Receivables Method
    07:36

Net Accounts Receivable: Direct Write-off Method

  • Guided course
    Net Accounts Receivable: Direct Write-off Method
    05:59

Notes Receivable

  • Guided course
    Notes Receivable:Interest Receivable Adjusting Entry
    06:44
  • Guided course
    Notes Receivable:Calculating the Maturity Date
    02:32
  • Guided course
    Notes Receivable:Acquiring and Disposing
    07:12

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

  • Guided course
    Cost of Goods Sold:Perpetual Inventory
    03:41
  • Guided course
    Cost of Goods Sold:Periodic Inventory
    05:53

Perpetual Inventory - Purchases

  • Guided course
    Perpetual Inventory:Purchases
    04:20
  • Guided course
    Perpetual Inventory:Purchase Allowance
    03:00
  • Guided course
    Perpetual Inventory:Purchase Returns
    02:59

Perpetual Inventory - Freight Costs

  • Guided course
    Perpetual Inventory:Freight Costs (FOB Destination)
    03:36
  • Guided course
    Perpetual Inventory:Freight Costs (FOB Shipping Point)
    05:32

Perpetual Inventory - Purchase Discounts

  • Guided course
    Perpetual Inventory:Purchase Discounts
    06:38

Periodic Inventory - Purchases

  • Guided course
    Periodic Inventory:Purchases
    04:52
  • Guided course
    Periodic Inventory:Purchase Returns
    02:54
  • Guided course
    Periodic Inventory:Purchase Allowance
    03:17

Periodic Inventory - Freight Costs

  • Guided course
    Periodic Inventory:Freight Costs (FOB Destination)
    02:55
  • Guided course
    Periodic Inventory:Freight Costs (FOB Shipping Point)
    04:53

Periodic Inventory - Purchase Discounts

  • Guided course
    Periodic Inventory:Purchase Discounts
    06:44

Perpetual Inventory - FIFO, LIFO, and Average Cost

  • Guided course
    Perpetual Inventory Average Cost
    10:12
  • Guided course
    Perpetual Inventory FIFO
    09:44
  • Guided course
    Perpetual Inventory LIFO
    07:15

Periodic Inventory - FIFO, LIFO, and Average Cost

  • Guided course
    Periodic Inventory FIFO Method
    06:32
  • Guided course
    Periodic Inventory LIFO Method
    04:30
  • Guided course
    Periodic Inventory Average Cost Method
    06:23

Initial Cost of Long Lived Assets

  • Guided course
    Introduction to Plant Assets (Fixed Assets, PPE)
    11:36
  • Guided course
    Initial Cost of Buildings
    02:00
  • Guided course
    Initial Cost of Land
    09:26

Depreciation: Straight Line

  • Guided course
    Straight Line Method Through Life of Asset
    05:42
  • Guided course
    Introduction to Depreciation
    11:55
  • Guided course
    Straight Line Depreciation
    06:30

Depreciation: Units-of-Activity

  • Guided course
    Units-of-Activity Depreciation
    04:54
  • Guided course
    Units-of-Activity Depreciation
    07:44
  • Guided course
    Units-of-Activity Depreciation
    03:17

Depreciation: Declining Balance

  • Guided course
    Double Declining Balance (DDB) Depreciation
    12:39
  • Guided course
    Double Declining Balance (DDB) Depreciation
    07:25

Types of Liabilities

  • Guided course
    Types of Liabilities
    08:17

Notes Payable

  • Guided course
    Long-term Note Payable:Maturity
    04:36
  • Guided course
    Long-term Note Payable:Interest Expense
    07:35
  • Guided course
    Acquiring Notes Payable
    04:40

Characteristics of a Corporation

  • Guided course
    Corporations:Advantages and Disadvantages
    04:40
  • Guided course
    Corporations:Stockholders' Rights
    05:20
  • Guided course
    Corporations:Creation and Authority Structure
    03:10

Retained Earnings

  • Guided course
    Retained Earnings and the BASE Formula
    04:45
  • Guided course
    Retained Earnings and the BASE Formula
    05:57

Introduction to the Statement of Cash Flows

  • Guided course
    Statement of Cash Flows
    05:39
  • Guided course
    Introduction to the Statement of Cash Flows
    07:11

The Financial Statements

  • Guided course
    Account Title Classification
    09:57
  • Guided course
    Financial Statements
    06:00

Fraud and the Fraud Triangle

  • Guided course
    Fraud and the Fraud Triangle
    04:54