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Financial Accounting 291 Final Exam Review: Concepts and Terminology

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Business Organization

  • Percorso guidato
    Business Organization
    06:59

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

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: 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

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

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

Single-step Income Statement

  • Percorso guidato
    Single-step Income Statement
    04:56

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

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

Lower of Cost or Market

  • Percorso guidato
    Lower of Cost or Market
    07:09

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

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

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