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Financial Accounting 291 Final Exam Review: Concepts and Terminology

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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

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

Accounting Flow Intuition: BASE Formula

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    BASE Formula: Accounts Receivable
    08:15
  • Guided course
    BASE Formula: Retained Earnings
    05:34

Trial Balance

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

Accrual Accounting vs. Cash Basis Accounting

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

Revenue Recognition and Expense Recognition

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

Introduction to Adjusting Journal Entries and Prepaid Expenses

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    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

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

Summary of Adjusting Entries

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    Summary of Adjusting Entries
    07:45

Unadjusted vs Adjusted Trial Balance

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    Unadjusted vs Adjusted Trial Balance
    06:02

Closing Entries

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

Post-Closing Trial Balance

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    Post-Closing Trial Balance
    02:33

Classified Balance Sheet Components

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    Classified Balance Sheet Components
    06:38

Net Sales

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

Single-step Income Statement

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    Single-step Income Statement
    04:56

Multi-step Income Statement

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

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

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

Periodic Inventory - FIFO, LIFO, and Average Cost

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

Lower of Cost or Market

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    Lower of Cost or Market
    07:09

GAAP vs. IFRS: Introduction

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    GAAP vs. IFRS: Introduction
    07:32

GAAP vs. IFRS: Classified Balance Sheet

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    GAAP vs. IFRS: Classified Balance Sheet
    06:27

GAAP vs. IFRS: Recording Differences

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    GAAP vs. IFRS: Recordkeeping
    04:08

GAAP vs. IFRS: Adjusting Entries

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    GAAP vs. IFRS: Adjusting Entries
    04:03

Fraud and the Fraud Triangle

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    Fraud and the Fraud Triangle
    04:54

Five Components of Internal Controls

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    Five Components of Internal Controls
    08:05

Bank Reconciliation

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

Journal Entries for Bank Reconciliation

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    Bank Reconciliation Journal Entries
    05:12