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Preparation of Financial Statements and Related Accounting Concepts

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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

Adjusting Entries: Depreciation

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

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

Closing Entries

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

Retained Earnings

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

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: Summary of Main Methods

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

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

Inventory Errors

  • Guided course
    Inventory Errors
    09:45

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

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

Revenue Recognition and Expense Recognition

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