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Financial Accounting Exam 2 Study Guide: Receivables, Inventory, Plant Assets, and Investments

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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

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

Net Accounts Receivable: Aging of Receivables Method

  • Guided course
    Net Accounts Receivable: Aging of Receivables Method
    07:36

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

Ratios: Quick (Acid Test) Ratio

  • Guided course
    Ratios: Quick (Acid Test) Ratio
    07:32

Ratios: Average Collection Period (Days Sales Outstanding)

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

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

Ratios: Inventory Turnover

  • Guided course
    Ratios: Inventory Turnover
    07:45

Lower of Cost or Market

  • Guided course
    Lower of Cost or Market
    07:09

Ratios: Gross Profit Rate

  • Guided course
    Ratios: Gross Profit Percentage
    04:14

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

Basket (Lump-sum) Purchases

  • Guided course
    Basket (Lump-sum) Purchases
    08:09

Ordinary Repairs vs. Capital Improvements

  • Guided course
    Ordinary Repairs vs. Capital Improvements
    05:28

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: 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

Depreciation: Declining Balance

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

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

Asset Impairments

  • Guided course
    Asset Impairment
    10:02

Ratios: Return on Assets (ROA)

  • Guided course
    Ratios: Return on Assets (ROA)
    03:42

Introduction to Investments in Securities

  • Guided course
    Investment Classification Summary
    06:41
  • Guided course
    Introduction to Cost Method Investments
    06:41

Equity Method

  • Guided course
    Loss on Sale of Equity Method Investments
    02:02
  • Guided course
    Gain on Sale of Equity Method Investments
    02:37
  • Guided course
    Dividends Received for Equity Method Investments
    02:38

Held-to-Maturity (HTM) Securities

  • Guided course
    Discount on Bonds Receivable
    03:45
  • Guided course
    Stated Rate vs. Market Rate for Held-to-Maturity Investments
    03:02
  • Guided course
    Premium on Bonds Receivable
    04:53