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Financial Accounting Exam 3 Study Guide: Receivables, Plant Assets, and Long-Term Liabilities

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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: 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

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

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

Natural Resources and Depletion

  • Percorso guidato
    Natural Resources and Depletion
    11:37

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

Straight Line Amortization of Bond Premium or Discount

  • Percorso guidato
    Straight Line Amortization:Bond Premium
    04:07
  • Percorso guidato
    Straight Line Amortization:Bond Discount
    02:34
  • Percorso guidato
    Straight Line Amortization:Bond Discount
    03:27

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