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Financial Accounting: Core Concepts and Applications — Structured Study Notes

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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

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

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: 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

Merchandising Company vs. Manufacturing Company

  • Guided course
    Merchandising Companies
    02:03
  • Guided course
    Manufacturing Companies
    04:01

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 - 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

Lower of Cost or Market

  • Guided course
    Lower of Cost or Market
    07:09

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

Ratios: Accounts Receivable (AR) Turnover

  • Guided course
    Ratios: Accounts Receivable (AR) Turnover
    07:40

Ratios: Average Collection Period (Days Sales Outstanding)

  • Guided course
    Ratios: Average Collection Period (Days Sales Outstanding)
    06:53

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: Declining Balance

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

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

Asset Impairments

  • Guided course
    Asset Impairment
    10:02

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

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

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

Financing Activities

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

Investing Activities

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