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Accounting 201 Final Exam Review: Comprehensive Study Notes

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Types of Accounting

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

Business Organization

  • Guided course
    Business Organization
    06:59

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

Trial Balance

  • Guided course
    Constructing a Trial Balance
    06:06
  • Guided course
    Using T-Accounts
    06:43

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: 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

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

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

Perpetual Inventory - Purchasing Summary

  • Guided course
    Perpetual Inventory:Purchasing Summary
    06:37

Single-step Income Statement

  • Guided course
    Single-step Income Statement
    04:56

Multi-step Income Statement

  • Guided course
    Multi-step Income Statement
    07:15
  • Guided course
    Multi-step Income Statement
    09:57

Classified Balance Sheet Components

  • Guided course
    Classified Balance Sheet Components
    06:38

Lower of Cost or Market

  • Guided course
    Lower of Cost or Market
    07:09

GAAP vs. IFRS: Introduction

  • Guided course
    GAAP vs. IFRS: Introduction
    07:32

Fraud and the Fraud Triangle

  • Guided course
    Fraud and the Fraud Triangle
    04:54

Five Components of Internal Controls

  • Guided course
    Five Components of Internal Controls
    08:05

Bank Reconciliation

  • Guided course
    Bank Reconciliation:Bank Column
    04:57
  • Guided course
    Bank Reconciliation:Book Column
    05:15

Journal Entries for Bank Reconciliation

  • Guided course
    Bank Reconciliation Journal Entries
    05:12