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AC221 Financial Accounting Syllabus and Course Structure: Study Guide

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The Financial Statements

  • Percorso guidato
    Account Title Classification
    09:57

Accrual Accounting vs. Cash Basis Accounting

  • Percorso guidato
    Cash Basis Accounting
    04:05
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    Accrual Accounting
    06:49

Journal Entries: Debits and Credits

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

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

Notes Receivable

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    Notes Receivable:Interest Receivable Adjusting Entry
    06:44
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    Notes Receivable:Calculating the Maturity Date
    02:32
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    Notes Receivable:Acquiring and Disposing
    07:12

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

Perpetual Inventory - Purchases

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

Perpetual Inventory - Purchase Discounts

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    Perpetual Inventory:Purchase Discounts
    06:38

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

Periodic Inventory - Purchase Discounts

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    Periodic Inventory:Purchase Discounts
    06:44

Perpetual Inventory - FIFO, LIFO, and Average Cost

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

Periodic Inventory - FIFO, LIFO, and Average Cost

  • Percorso guidato
    Periodic Inventory FIFO Method
    06:32
  • Percorso guidato
    Periodic Inventory LIFO Method
    04:30
  • Percorso guidato
    Periodic Inventory Average Cost Method
    06:23

Initial Cost of Long Lived Assets

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

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
  • Percorso guidato
    Straight Line Depreciation
    06:30

Depreciation: Units-of-Activity

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    Units-of-Activity Depreciation
    04:54
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    Units-of-Activity Depreciation
    07:44
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    Units-of-Activity Depreciation
    03:17

Depreciation: Declining Balance

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

Types of Liabilities

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    Types of Liabilities
    08:17

Notes Payable

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    Long-term Note Payable:Maturity
    04:36
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    Long-term Note Payable:Interest Expense
    07:35
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    Acquiring Notes Payable
    04:40

Characteristics of a Corporation

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    Corporations:Advantages and Disadvantages
    04:40
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    Corporations:Stockholders' Rights
    05:20

Retained Earnings

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    Retained Earnings and the BASE Formula
    04:45
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    Retained Earnings and the BASE Formula
    05:57

The Financial Statements

  • Percorso guidato
    Account Title Classification
    09:57

Fraud and the Fraud Triangle

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    Fraud and the Fraud Triangle
    04:54