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Preparation of Financial Statements and Related Accounting Concepts

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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

Adjusting Entries: Depreciation

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

Adjusting Entries: Supplies

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    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

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    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

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    Adjusting Journal Entries: Accrued Expenses
    07:59

Adjusting Entries: Accrued Revenues

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

Closing Entries

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

Retained Earnings

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    Retained Earnings and the BASE Formula
    04:45
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    Retained Earnings and the BASE Formula
    05:57

Initial Cost of Long Lived Assets

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    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

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

Net Sales

  • Percorso guidato
    Net Sales:Sales Allowances
    06:39
  • Percorso guidato
    Net Sales:Sales Returns
    05:04
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    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

Revenue Recognition and Expense Recognition

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