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Receivables, Revenue, Inventory, Plant Assets, and Investments: Mini-Textbook Study Guide

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Revenue Recognition and Expense Recognition

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

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: Percentage of Sales Method

  • Guided course
    Net Accounts Receivable: Percentage of Sales Method
    05:33

Net Accounts Receivable: Aging of Receivables Method

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

Net Accounts Receivable: Direct Write-off Method

  • Guided course
    Net Accounts Receivable: Direct Write-off Method
    05:59

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

Perpetual Inventory - Freight Costs

  • Guided course
    Perpetual Inventory:Freight Costs (FOB Destination)
    03:36
  • Guided course
    Perpetual Inventory:Freight Costs (FOB Shipping Point)
    05:32

Perpetual Inventory - Purchase Discounts

  • Guided course
    Perpetual Inventory:Purchase Discounts
    06:38

Ratios: Inventory Turnover

  • Guided course
    Ratios: Inventory Turnover
    07:45

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

Retirement of Plant Assets (No Proceeds)

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

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

Intangible Assets and Amortization

  • Guided course
    Intangible Assets and Amortization
    10:18
  • Guided course
    Common Intangible Assets
    07:05

Asset Impairments

  • Guided course
    Asset Impairment
    10:02

Ratios: Return on Assets (ROA)

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