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Comprehensive Study Guide: Financial Accounting Exam Topics

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Useful Information

  • Guided course
    Enhancing Characteristics
    03:43
  • Guided course
    Four Underlying Assumptions
    02:49
  • Guided course
    Fundamental Qualitative Characteristics
    03:16

Fundamental Accounting Equation

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

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

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

The Financial Statements

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

Closing Entries

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

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

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

Bank Reconciliation

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

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

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

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

Sale of Plant Assets

  • Guided course
    Sale of Fixed Assets
    04:50
  • Guided course
    Sale of Fixed Assets
    07:37
  • Guided course
    Sale of Fixed Assets
    05:42

Depreciation: Summary of Main Methods

  • Guided course
    Depreciation: Summary of Main Methods
    08:31

Intangible Assets and Amortization

  • Guided course
    Intangible Assets and Amortization
    10:18
  • Guided course
    Common Intangible Assets
    07:05

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

Shares Authorized, Issued, and Outstanding

  • Guided course
    Shares Authorized, Issued, and Outstanding
    04:06
  • Guided course
    Shares Authorized, Issued, and Outstanding
    05:38

Issuing Par Value Stock

  • Guided course
    Issuing Par Value Stock above Par Value
    05:26
  • Guided course
    Issuing Par Value Stock Definitions
    03:10
  • Guided course
    Issuing Par Value Stock at Par Value
    04:03

Retained Earnings

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

Dividends and Dividend Preferences

  • Guided course
    Dividend Payment Preferences
    05:30
  • Guided course
    Dividend Payment Date
    02:13
  • Guided course
    Dividend Record Date
    01:38