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Receivables, Inventory, and Plant Assets: Principles of Accounting Chapters 5–7 Study Guide

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Types of Receivables

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    Types of Receivables
    08:00

Net Accounts Receivable: Allowance for Doubtful Accounts

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    Allowance for Doubtful Accounts
    05:50
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    Net Accounts Receivable: Allowance for Doubtful Accounts
    08:06

Net Accounts Receivable: Percentage of Sales Method

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    Net Accounts Receivable: Percentage of Sales Method
    05:33

Net Accounts Receivable: Aging of Receivables Method

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    Net Accounts Receivable: Aging of Receivables Method
    07:36

Net Accounts Receivable: Direct Write-off Method

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    Net Accounts Receivable: Direct Write-off Method
    05:59

Journal Entries: Debits and Credits

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    Journal Entries: Debits and Credits
    02:35
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    Journal Entry
    04:24

Journal Entries: Business Formation Example

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    Journal Entries: Business Formation
    02:48
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    Journal Entries: Business Formation
    04:22
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    Journal Entries: Business Formation
    04:06

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

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    Cost of Goods Sold:Perpetual Inventory
    03:41
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    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

Perpetual Inventory - FIFO, LIFO, and Average Cost

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    Perpetual Inventory Average Cost
    10:12
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    Perpetual Inventory FIFO
    09:44
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    Perpetual Inventory LIFO
    07:15

Perpetual Inventory - Purchases

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    Perpetual Inventory:Purchases
    04:20
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    Perpetual Inventory:Purchase Allowance
    03:00
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    Perpetual Inventory:Purchase Returns
    02:59

Periodic Inventory - Purchases

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    Periodic Inventory:Purchases
    04:52
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    Periodic Inventory:Purchase Returns
    02:54
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    Periodic Inventory:Purchase Allowance
    03:17

Ratios: Inventory Turnover

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    Ratios: Inventory Turnover
    07:45

Initial Cost of Long Lived Assets

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    Introduction to Plant Assets (Fixed Assets, PPE)
    11:36
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    Initial Cost of Buildings
    02:00
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    Initial Cost of Land
    09:26

Ordinary Repairs vs. Capital Improvements

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    Ordinary Repairs vs. Capital Improvements
    05:28

Depreciation: Straight Line

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    Straight Line Method Through Life of Asset
    05:42
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    Introduction to Depreciation
    11:55
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    Straight Line Depreciation
    06:30

Retirement of Plant Assets (No Proceeds)

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    Retirement of Fixed Assets (with Salvage Value)
    05:50
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    Retirement of Fixed Assets (No Salvage Value)
    05:34

Sale of Plant Assets

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    Sale of Fixed Assets
    04:50
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    Sale of Fixed Assets
    07:37
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    Sale of Fixed Assets
    05:42

Intangible Assets and Amortization

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    Intangible Assets and Amortization
    10:18
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    Common Intangible Assets
    07:05

Ratios: Return on Assets (ROA)

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    Ratios: Return on Assets (ROA)
    03:42

Ratios: Profit Margin

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    Ratios: Profit Margin
    03:08