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Comprehensive Study Notes for Financial Accounting: The Accounting Process, Recording, Adjusting, and Reporting

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Welcome!

  • Percorso guidato
    Welcome!
    00:37

Types of Accounting

  • Percorso guidato
    Types of Accounting: Financial and Managerial
    04:10

Business Organization

  • Percorso guidato
    Business Organization
    06:59

Useful Information

  • Percorso guidato
    Fundamental Qualitative Characteristics
    03:16

Fundamental Accounting Equation

  • Percorso guidato
    Fundamental Accounting Equation
    02:47
  • Percorso guidato
    Fundamental Accounting Equation
    08:45

The Financial Statements

  • Percorso guidato
    Account Title Classification
    09:57

Journal Entries: Debits and Credits

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

Accounting Flow Intuition: BASE Formula

  • Percorso guidato
    BASE Formula: Accounts Receivable
    08:15
  • Percorso guidato
    BASE Formula: Retained Earnings
    05:34

Trial Balance

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

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

Introduction to Adjusting Journal Entries and Prepaid Expenses

  • Percorso guidato
    Step-by-Step Process for Prepaid Expenses
    04:19
  • Percorso guidato
    Introduction to Adjusting Journal Entries
    02:56
  • Percorso guidato
    Adjusting Journal Entries:Prepaid Expenses (Accrual Accounting Method)
    08:12

Adjusting Entries: Supplies

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

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

Adjusting Entries: Accrued Expenses

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

Adjusting Entries: Accrued Revenues

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    Adjusting Journal Entries: Accrued Revenues
    04:56

Adjusting Entries: Depreciation

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

Summary of Adjusting Entries

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    Summary of Adjusting Entries
    07:45

Unadjusted vs Adjusted Trial Balance

  • Percorso guidato
    Unadjusted vs Adjusted Trial Balance
    06:02

Closing Entries

  • Percorso guidato
    Introduction to Closing Entries:Temporary and Permanent Accounts
    02:37
  • Percorso guidato
    Closing Journal Entries
    08:02

Post-Closing Trial Balance

  • Percorso guidato
    Post-Closing Trial Balance
    02:33

Classified Balance Sheet Components

  • Percorso guidato
    Classified Balance Sheet Components
    06:38

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

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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

Perpetual Inventory - Purchase Discounts

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    Perpetual Inventory:Purchase Discounts
    06:38

Perpetual Inventory - Purchasing Summary

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    Perpetual Inventory:Purchasing Summary
    06:37

Periodic Inventory - Purchases

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    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

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    Periodic Inventory:Purchase Discounts
    06:44

Periodic Inventory - Purchasing Summary

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    Periodic Inventory:Purchasing Summary
    06:59

Single-step Income Statement

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    Single-step Income Statement
    04:56

Multi-step Income Statement

  • Percorso guidato
    Multi-step Income Statement
    07:15

Physical Inventory Count, Ownership of Goods, and Consigned Goods

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    Ownership of Goods
    03:56
  • Percorso guidato
    Consignment
    04:42

Specific Identification

  • Percorso guidato
    Specific Identification of Inventory
    04:47

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

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

Financial Statement Effects of Inventory Costing Methods

  • Percorso guidato
    Financial Statement Effects of Inventory Costing Methods:Rising Prices
    07:32
  • Percorso guidato
    Financial Statement Effects of Inventory Costing Methods:Falling Prices
    03:00

Fraud and the Fraud Triangle

  • Percorso guidato
    Fraud and the Fraud Triangle
    04:54

Sarbanes-Oxley Act

  • Percorso guidato
    Sarbanes-Oxley Act of 2002
    06:35

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

Petty Cash

  • Percorso guidato
    Petty Cash:Establishing the Fund and Using the Fund
    03:28
  • Percorso guidato
    Petty Cash:Cash Over and Short
    04:45
  • Percorso guidato
    Petty Cash:Replenishing the Fund
    04:05

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: Direct Write-off Method

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

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

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

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

Introduction to Ratios

  • Percorso guidato
    Introduction to Ratios
    08:33

Ratios: Accounts Receivable (AR) Turnover

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

Ratios: Average Collection Period (Days Sales Outstanding)

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

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

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: Declining Balance

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

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 for Partial Years

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    Depreciation for Partial Years
    04:51

Retirement of Plant Assets (No Proceeds)

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    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

Exchange for Similar Assets

  • Percorso guidato
    Asset Exchanges
    11:54