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Indietro

Comprehensive Study Notes for Financial Accounting

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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

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

Journal Entries: Business Formation Example

  • Percorso guidato
    Journal Entries: Business Formation
    02:48
  • Percorso guidato
    Journal Entries: Business Formation
    04:22
  • Percorso guidato
    Journal Entries: Business Formation
    04:06

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: 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

  • Percorso guidato
    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

  • Percorso guidato
    Summary of Adjusting Entries
    07:45

Unadjusted vs Adjusted Trial Balance

  • Percorso guidato
    Unadjusted vs Adjusted Trial Balance
    06:02

Trial Balance

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

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

Business Organization

  • Percorso guidato
    Business Organization
    06:59

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

Lower of Cost or Market

  • Percorso guidato
    Lower of Cost or Market
    07:09

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

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

  • 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

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

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

Vertical Analysis

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

Common-sized Statements

  • Percorso guidato
    Common-sized Statements
    05:45

Trend Percentages

  • Percorso guidato
    Trend Percentages
    03:53

Introduction to Ratios

  • Percorso guidato
    Introduction to Ratios
    08:33

Ratios: Earnings Per Share (EPS)

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

Ratios: Working Capital and the Current Ratio

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

Ratios: Quick (Acid Test) Ratio

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

Ratios: Gross Profit Rate

  • Percorso guidato
    Ratios: Gross Profit Percentage
    04:14

Ratios: Profit Margin

  • Percorso guidato
    Ratios: Profit Margin
    03:08

Ratios: Quality of Earnings Ratio

  • Percorso guidato
    Ratios: Quality of Earnings Ratio and Earnings Management
    06:28

Ratios: Inventory Turnover

  • Percorso guidato
    Ratios: Inventory Turnover
    07:45

Ratios: Average Days in Inventory

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

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

Ratios: Return on Assets (ROA)

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

Ratios: Total Asset Turnover

  • Percorso guidato
    Ratios: Total Asset Turnover
    02:45

Ratios: Fixed Asset Turnover

  • Percorso guidato
    Ratios: Fixed Asset Turnover
    02:26

Ratios: Profit Margin x Asset Turnover = Return On Assets

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

Ratios: Accounts Payable Turnover

  • Percorso guidato
    Ratios: Accounts Payable Turnover
    03:30

Ratios: Days Payable Outstanding (DPO)

  • Percorso guidato
    Ratios: Days Payable Outstanding (DPO)
    03:21
  • Percorso guidato
    Days Payable Outstanding (DPO)
    02:16

Ratios: Times Interest Earned (TIE)

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

Ratios: Debt to Asset Ratio

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

Ratios: Debt to Equity Ratio

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

Ratios: Payout Ratio

  • Percorso guidato
    Ratios: Payout Ratio
    02:23

Ratios: Dividend Yield Ratio

  • Percorso guidato
    Ratios: Dividend Yield Ratio
    04:08

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: Free Cash Flow

  • Percorso guidato
    Ratios: Free Cash Flow
    05:55

Ratios: Price-Earnings Ratio (PE Ratio)

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

Ratios: Book Value per Share of Common Stock

  • Percorso guidato
    Ratios: Book Value per Share of Common Stock
    03:11

Ratios: Cash to Monthly Cash Expenses

  • Percorso guidato
    Ratios: Cash to Monthly Cash Expense
    03:27

Ratios: Cash Return on Assets

  • Percorso guidato
    Ratios: Cash Return on Assets
    03:30

Ratios: Economic Return from Investing

  • Percorso guidato
    Ratios: Economic Return from Investing
    03:51

Ratios: Capital Acquisition Ratio

  • Percorso guidato
    Ratios: Capital Acquisition Ratio
    03:17