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ACG 2021 Financial Accounting for Decisions: Course Syllabus & Schedule Study Guide

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Welcome!

  • Percorso guidato
    Welcome!
    00:37

The Financial Statements

  • Percorso guidato
    Account Title Classification
    09:57

Accrual Accounting vs. Cash Basis Accounting

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

Revenue Recognition and Expense Recognition

  • Percorso guidato
    Revenue Recognition Principle
    03:24
  • Percorso guidato
    Expense Recognition - The Matching Principle
    04:18

Journal Entries: Debits and Credits

  • Percorso guidato
    Journal Entries: Debits and Credits
    02:35
  • Percorso guidato
    Journal Entry
    04:24

Trial Balance

  • Percorso guidato
    Constructing a Trial Balance
    06:06
  • Percorso guidato
    Using T-Accounts
    06:43

Adjusting Entries: Supplies

  • Percorso guidato
    Adjusting Journal Entries: Supplies (Accrual Accounting Method)
    05:03
  • Percorso guidato
    Adjusting Journal Entries: Supplies (Cash Basis to Accrual Method)
    02:41

Adjusting Entries: Depreciation

  • Percorso guidato
    Adjusting Journal Entries: Depreciation (First Year)
    08:50
  • Percorso guidato
    Adjusting Journal Entries: Depreciation (Second Year)
    02:09

Adjusting Entries: Accrued Expenses

  • Percorso guidato
    Adjusting Journal Entries: Accrued Expenses
    07:59

Adjusting Entries: Accrued Revenues

  • Percorso guidato
    Adjusting Journal Entries: Accrued Revenues
    04:56

Adjusting Entries: Unearned Revenue

  • Percorso guidato
    Adjusting Journal Entries: Unearned Revenue (Accrual Accounting Method)
    05:51
  • Percorso guidato
    Adjusting Entries: Unearned Revenue (Cash Basis to Accrual Method)
    02:46

Summary of Adjusting Entries

  • Percorso guidato
    Summary of Adjusting Entries
    07:45

Unadjusted vs Adjusted Trial Balance

  • Percorso guidato
    Unadjusted vs Adjusted Trial Balance
    06:02

Post-Closing Trial Balance

  • Percorso guidato
    Post-Closing Trial Balance
    02:33

Ratios: Working Capital and the Current Ratio

  • Percorso guidato
    Ratios: Working Capital and the Current Ratio
    07:11

Ratios: Debt to Asset Ratio

  • Percorso guidato
    Ratios: Debt to Asset Ratio
    02:07

Fraud and the Fraud Triangle

  • Percorso guidato
    Fraud and the Fraud Triangle
    04:54

Five Components of Internal Controls

  • Percorso guidato
    Five Components of Internal Controls
    08:05

Principles of Control Activities

  • Percorso guidato
    Principles of Control Activities
    08:13

Limitations of Internal Controls

  • Percorso guidato
    Limitations of Internal Controls
    03:59

Bank Reconciliation

  • Percorso guidato
    Bank Reconciliation:Bank Column
    04:57
  • Percorso guidato
    Bank Reconciliation:Book Column
    05:15

Journal Entries for Bank Reconciliation

  • Percorso guidato
    Bank Reconciliation Journal Entries
    05:12

Types of Receivables

  • Percorso guidato
    Types of Receivables
    08:00

Net Accounts Receivable: Allowance for Doubtful Accounts

  • Percorso guidato
    Allowance for Doubtful Accounts
    05:50
  • Percorso guidato
    Net Accounts Receivable: Allowance for Doubtful Accounts
    08:06

Net Accounts Receivable: Percentage of Sales Method

  • Percorso guidato
    Net Accounts Receivable: Percentage of Sales Method
    05:33

Net Accounts Receivable: Aging of Receivables Method

  • Percorso guidato
    Net Accounts Receivable: Aging of Receivables Method
    07:36

Net Accounts Receivable: Direct Write-off Method

  • Percorso guidato
    Net Accounts Receivable: Direct Write-off Method
    05:59

Notes Receivable

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

Ratios: Accounts Receivable (AR) Turnover

  • Percorso guidato
    Ratios: Accounts Receivable (AR) Turnover
    07:40

Ratios: Quick (Acid Test) Ratio

  • Percorso guidato
    Ratios: Quick (Acid Test) Ratio
    07:32

Ratios: Average Collection Period (Days Sales Outstanding)

  • Percorso guidato
    Ratios: Average Collection Period (Days Sales Outstanding)
    06:53

Service Company vs. Merchandising Company

  • Percorso guidato
    Merchandising Company
    07:01
  • Percorso guidato
    Service Company
    03:43

Net Sales

  • Percorso guidato
    Net Sales:Sales Allowances
    06:39
  • Percorso guidato
    Net Sales:Sales Returns
    05:04
  • Percorso guidato
    Net Sales:Sales Discounts (Net Method)
    02:43

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

  • Percorso guidato
    Cost of Goods Sold:Perpetual Inventory
    03:41
  • Percorso guidato
    Cost of Goods Sold:Periodic Inventory
    05:53

Perpetual Inventory - Purchases

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

Perpetual Inventory - Purchase Discounts

  • Percorso guidato
    Perpetual Inventory:Purchase Discounts
    06:38

Perpetual Inventory - Purchasing Summary

  • Percorso guidato
    Perpetual Inventory:Purchasing Summary
    06:37

Periodic Inventory - Purchases

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

Periodic Inventory - Purchase Discounts

  • Percorso guidato
    Periodic Inventory:Purchase Discounts
    06:44

Periodic Inventory - Purchasing Summary

  • Percorso guidato
    Periodic Inventory:Purchasing Summary
    06:59

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

Ratios: Inventory Turnover

  • Percorso guidato
    Ratios: Inventory Turnover
    07:45

Ratios: Gross Profit Rate

  • Percorso guidato
    Ratios: Gross Profit Percentage
    04:14

Ratios: Profit Margin

  • Percorso guidato
    Ratios: Profit Margin
    03:08

Ratios: Average Days in Inventory

  • Percorso guidato
    Ratios: Average Days in Inventory
    06:34

Initial Cost of Long Lived Assets

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

Basket (Lump-sum) Purchases

  • Percorso guidato
    Basket (Lump-sum) Purchases
    08:09

Ordinary Repairs vs. Capital Improvements

  • Percorso guidato
    Ordinary Repairs vs. Capital Improvements
    05:28

Depreciation: Straight Line

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

Depreciation: Units-of-Activity

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

Depreciation: Declining Balance

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

Depreciation for Partial Years

  • Percorso guidato
    Depreciation for Partial Years
    04:51

Change in Estimate: Depreciation

  • Percorso guidato
    Change in Depreciation Estimate for Useful Life and Salvage Value
    12:23

Retirement of Plant Assets (No Proceeds)

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

Sale of Plant Assets

  • Percorso guidato
    Sale of Fixed Assets
    04:50
  • Percorso guidato
    Sale of Fixed Assets
    07:37
  • Percorso guidato
    Sale of Fixed Assets
    05:42

Natural Resources and Depletion

  • Percorso guidato
    Natural Resources and Depletion
    11:37

Asset Impairments

  • Percorso guidato
    Asset Impairment
    10:02

Ratios: Return on Assets (ROA)

  • Percorso guidato
    Ratios: Return on Assets (ROA)
    03:42

Ratios: Profit Margin x Asset Turnover = Return On Assets

  • Percorso guidato
    Ratios: Profit Margin x Asset Turnover = Return On Assets
    04:24

Types of Liabilities

  • Percorso guidato
    Types of Liabilities
    08:17

Notes Payable

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

Sales Tax Payable

  • Percorso guidato
    Sales Tax Payable
    06:22
  • Percorso guidato
    Sales Tax Payable:Total Cash Receipts
    04:10

Contingent Liabilities

  • Percorso guidato
    Contingent Liabilities and Gains
    07:27

Introduction to Bonds and Bond Characteristics

  • Percorso guidato
    Bond Payable Definitions
    06:26
  • Percorso guidato
    Bonds Payable:Bond Prices as a Percentage of Face Value
    09:08

Face Value Bonds

  • Percorso guidato
    Issuing Face Value Bonds
    07:36
  • Percorso guidato
    Face Value Bonds:Interest Expense and Cash
    03:29
  • Percorso guidato
    Face Value Bonds:Repaying Principal at Maturity
    02:20

Discount on Bonds

  • Percorso guidato
    Discount Bonds:Interest Expense, Amortization, and Interest Payable
    04:28
  • Percorso guidato
    Discount Bonds:Repaying Principal at Maturity
    02:52
  • Percorso guidato
    Discount Bonds:Interest Expense, Amortization, and Cash
    09:10

Premium on Bonds

  • Percorso guidato
    Premium Bonds:Repaying Principal at Maturity
    03:02
  • Percorso guidato
    Issuing Bonds at a Premium
    07:12
  • Percorso guidato
    Premium Bonds:Interest Expense, Amortization, and Interest Payable
    04:38

Effective Interest Amortization of Bond Premium or Discount

  • Percorso guidato
    Important Equations for the Effective Interest Method of Bond Amortization
    04:24
  • Percorso guidato
    Effective Interest Method:Amortization Table
    14:58
  • Percorso guidato
    Effective Interest Method:Interest Expense Journal Entries
    02:43

Redeeming Bonds before Maturity

  • Percorso guidato
    Redeeming Bonds Before Maturity
    09:36
  • Percorso guidato
    Redeeming Bonds Before Maturity
    04:20

Ratios: Times Interest Earned (TIE)

  • Percorso guidato
    Ratios: Times Interest Earned (TIE)
    03:44

Ratios: Debt to Equity Ratio

  • Percorso guidato
    Ratios: Debt to Equity Ratio
    02:44

Characteristics of a Corporation

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

Issuing Par Value Stock

  • Percorso guidato
    Issuing Par Value Stock above Par Value
    05:26
  • Percorso guidato
    Issuing Par Value Stock Definitions
    03:10
  • Percorso guidato
    Issuing Par Value Stock at Par Value
    04:03

Issuing No Par Value Stock

  • Percorso guidato
    Issuing No Par Value Stock
    05:01

Issuing Common Stock for Assets or Services

  • Percorso guidato
    Exchanging Common Stock for Assets Other than Cash
    05:37
  • Percorso guidato
    Exchanging Common Stock for Services
    03:09

Preferred Stock

  • Percorso guidato
    Preferred Dividends
    04:44
  • Percorso guidato
    Issuing Preferred Stock
    06:28

Treasury Stock

  • Percorso guidato
    Treasury Stock
    02:53
  • Percorso guidato
    Selling Treasury Stock from the Treasury
    04:43
  • Percorso guidato
    Repurchasing Stock into Treasury
    02:04

Retained Earnings

  • Percorso guidato
    Retained Earnings and the BASE Formula
    04:45
  • Percorso guidato
    Retained Earnings and the BASE Formula
    05:57

Retained Earnings: Prior Period Adjustments

  • Percorso guidato
    Prior Period Adjustment: Change in Accounting Principle
    04:17
  • Percorso guidato
    Prior Period Adjustment: Errors
    05:24

Dividends and Dividend Preferences

  • Percorso guidato
    Dividend Payment Preferences
    05:30
  • Percorso guidato
    Dividend Payment Date
    02:13
  • Percorso guidato
    Dividend Record Date
    01:38

Stock Dividends

  • Percorso guidato
    Stock Dividends
    06:39

Stock Splits

  • Percorso guidato
    Stock Splits
    06:25
  • Percorso guidato
    Stock Splits
    02:50

Ratios: Return on Equity (ROE)

  • Percorso guidato
    Ratios: Return on Equity (ROE)
    04:58

Ratios: DuPont Model for Return on Equity (ROE)

  • Percorso guidato
    Ratios: DuPont Model for Return on Equity (ROE)
    09:24

Ratios: Earnings Per Share (EPS)

  • Percorso guidato
    Ratios: Earnings Per Share (EPS)
    05:39

Ratios: Price-Earnings Ratio (PE Ratio)

  • Percorso guidato
    Ratios: Price-Earnings Ratio (PE Ratio)
    04:15

Operating Activities: Indirect Method

  • Percorso guidato
    Indirect Method (3)
    07:11
  • Percorso guidato
    Indirect Method (1)
    06:35
  • Percorso guidato
    Indirect Method Summary
    08:54

Operating Activities: Direct Method

  • Percorso guidato
    Direct Method
    09:26
  • Percorso guidato
    Direct Method: Cash Paid to Suppliers
    02:58
  • Percorso guidato
    Direct Method: Cash Paid for Operating Expenses
    02:51

Investing Activities

  • Percorso guidato
    Investing Activities Summary
    08:04
  • Percorso guidato
    Investing Activities
    12:23

Financing Activities

  • Percorso guidato
    Financing Activities Summary
    05:50
  • Percorso guidato
    Financing Activities
    07:19

Significant Noncash Activities

  • Percorso guidato
    Significant Non-cash Investing and Financing Activities
    05:26

Horizontal Analysis

  • Percorso guidato
    Horizontal Analysis
    07:44

Trend Percentages

  • Percorso guidato
    Trend Percentages
    03:53

Vertical Analysis

  • Percorso guidato
    Vertical Analysis
    04:48
  • Percorso guidato
    Vertical Analysis
    08:09

Common-sized Statements

  • Percorso guidato
    Common-sized Statements
    05:45

GAAP vs. IFRS: Recording Differences

  • Percorso guidato
    GAAP vs. IFRS: Recordkeeping
    04:08

GAAP vs. IFRS: Adjusting Entries

  • Percorso guidato
    GAAP vs. IFRS: Adjusting Entries
    04:03

GAAP vs. IFRS: Merchandising

  • Percorso guidato
    GAAP vs. IFRS: Merchandising
    03:37

GAAP vs. IFRS: Inventory

  • Percorso guidato
    GAAP vs. IFRS: Inventory
    03:23

GAAP vs. IFRS: Fraud, Internal Controls, and Cash

  • Percorso guidato
    GAAP vs. IFRS: Fraud, Internal Controls, and Cash
    03:03

GAAP vs. IFRS: Receivables

  • Percorso guidato
    GAAP vs. IFRS: Receivables
    02:42

GAAP vs. IFRS: Long Lived Assets

  • Percorso guidato
    GAAP vs. IFRS: Long-Lived Assets
    05:02

GAAP vs. IFRS: Liabilities

  • Percorso guidato
    GAAP vs. IFRS: Liabilities
    03:02

GAAP vs. IFRS: Stockholders' Equity

  • Percorso guidato
    GAAP vs. IFRS: Stockholders' Equity
    03:39

GAAP vs. IFRS: Statement of Cash Flows

  • Percorso guidato
    GAAP vs. IFRS: Statement of Cash Flows
    05:02

GAAP vs. IFRS: Analysis and Income Statement Presentation

  • Percorso guidato
    GAAP vs. IFRS: Analysis and Income Statement Presentation
    05:09

Introduction to Investments in Securities

  • Percorso guidato
    Investment Classification Summary
    06:41
  • Percorso guidato
    Introduction to Cost Method Investments
    06:41

Trading Securities

  • Percorso guidato
    Unrealized Gains and Losses for Trading Securities (2)
    06:22
  • Percorso guidato
    Dividend Revenue for Trading Securities
    02:38
  • Percorso guidato
    Purchasing Trading Securities
    03:46

Available-for-Sale (AFS) Securities

  • Percorso guidato
    Unrealized Gains and Losses for Available-for-Sale Securities (1)
    04:41
  • Percorso guidato
    Dividend Revenue for Available-for-Sale Securities
    02:19
  • Percorso guidato
    Realized Gains and Losses for Available-for-Sale Securities
    04:55

Held-to-Maturity (HTM) Securities

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

Equity Method

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

Time Value of Money Equations

  • Percorso guidato
    Annuity
    05:53
  • Percorso guidato
    Time Value of Money and Using Timelines
    05:55
  • Percorso guidato
    Time Value of Money Equation:Future Value
    04:37

Using Time Value of Money Tables

  • Percorso guidato
    Using Time Value of Money Tables
    08:09
  • Percorso guidato
    TVM Tables and Bonds Payable
    12:16
  • Percorso guidato
    Time Value of Money Table:Present Value of Lump-Sum
    02:05