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ACC 200: Principles of Financial Accounting – Syllabus and Course Structure

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Types of Accounting

  • Guided course
    Types of Accounting: Financial and Managerial
    04:10

Fundamental Accounting Equation

  • Guided course
    Fundamental Accounting Equation
    02:47
  • Guided course
    Fundamental Accounting Equation
    08:45

The Financial Statements

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

Journal Entries: Debits and Credits

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

Accrual Accounting vs. Cash Basis Accounting

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

Revenue Recognition and Expense Recognition

  • Guided course
    Revenue Recognition Principle
    03:24
  • Guided course
    Expense Recognition - The Matching Principle
    04:18

Introduction to Adjusting Journal Entries and Prepaid Expenses

  • Guided course
    Step-by-Step Process for Prepaid Expenses
    04:19
  • Guided course
    Introduction to Adjusting Journal Entries
    02:56
  • Guided course
    Adjusting Journal Entries:Prepaid Expenses (Accrual Accounting Method)
    08:12

Adjusting Entries: Supplies

  • Guided course
    Adjusting Journal Entries: Supplies (Accrual Accounting Method)
    05:03
  • Guided course
    Adjusting Journal Entries: Supplies (Cash Basis to Accrual Method)
    02:41

Adjusting Entries: Unearned Revenue

  • Guided course
    Adjusting Journal Entries: Unearned Revenue (Accrual Accounting Method)
    05:51
  • Guided course
    Adjusting Entries: Unearned Revenue (Cash Basis to Accrual Method)
    02:46

Adjusting Entries: Accrued Expenses

  • Guided course
    Adjusting Journal Entries: Accrued Expenses
    07:59

Adjusting Entries: Accrued Revenues

  • Guided course
    Adjusting Journal Entries: Accrued Revenues
    04:56

Adjusting Entries: Depreciation

  • Guided course
    Adjusting Journal Entries: Depreciation (First Year)
    08:50
  • Guided course
    Adjusting Journal Entries: Depreciation (Second Year)
    02:09

Summary of Adjusting Entries

  • Guided course
    Summary of Adjusting Entries
    07:45

Unadjusted vs Adjusted Trial Balance

  • Guided course
    Unadjusted vs Adjusted Trial Balance
    06:02

Classified Balance Sheet Components

  • Guided course
    Classified Balance Sheet Components
    06:38

Closing Entries

  • Guided course
    Introduction to Closing Entries:Temporary and Permanent Accounts
    02:37
  • Guided course
    Closing Journal Entries
    08:02

Post-Closing Trial Balance

  • Guided course
    Post-Closing Trial Balance
    02:33

Retained Earnings

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

Retained Earnings: Prior Period Adjustments

  • Guided course
    Prior Period Adjustment: Change in Accounting Principle
    04:17
  • Guided course
    Prior Period Adjustment: Errors
    05:24

Financial Statement Effects of Inventory Costing Methods

  • Guided course
    Financial Statement Effects of Inventory Costing Methods:Rising Prices
    07:32
  • Guided course
    Financial Statement Effects of Inventory Costing Methods:Falling Prices
    03:00

Net Sales

  • Guided course
    Net Sales:Sales Allowances
    06:39
  • Guided course
    Net Sales:Sales Returns
    05:04
  • Guided course
    Net Sales:Sales Discounts (Net Method)
    02:43

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

Service Company vs. Merchandising Company

  • Guided course
    Merchandising Company
    07:01
  • Guided course
    Service Company
    03:43

Physical Inventory Count, Ownership of Goods, and Consigned Goods

  • Guided course
    Ownership of Goods
    03:56
  • Guided course
    Consignment
    04:42
  • Guided course
    Physical Inventory Count
    02:06

Single-step Income Statement

  • Guided course
    Single-step Income Statement
    04:56

Ratios: Earnings Per Share (EPS)

  • Guided course
    Ratios: Earnings Per Share (EPS)
    05:39

Ratios: Price-Earnings Ratio (PE Ratio)

  • Guided course
    Ratios: Price-Earnings Ratio (PE Ratio)
    04:15

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

Operating Activities: Indirect Method

  • Guided course
    Indirect Method (3)
    07:11
  • Guided course
    Indirect Method (1)
    06:35
  • Guided course
    Indirect Method Summary
    08:54

Operating Activities: Direct Method

  • Guided course
    Direct Method
    09:26
  • Guided course
    Direct Method: Cash Paid to Suppliers
    02:58
  • Guided course
    Direct Method: Cash Paid for Operating Expenses
    02:51

Investing Activities

  • Guided course
    Investing Activities Summary
    08:04
  • Guided course
    Investing Activities
    12:23

Financing Activities

  • Guided course
    Financing Activities Summary
    05:50
  • Guided course
    Financing Activities
    07:19

Significant Noncash Activities

  • Guided course
    Significant Non-cash Investing and Financing Activities
    05:26