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Indietro

Principles of Financial Accounting I: Course Syllabus and Core Concepts

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Types of Accounting

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

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

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

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

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 - Purchasing Summary

  • Percorso guidato
    Perpetual Inventory:Purchasing Summary
    06:37

Periodic Inventory - Purchasing Summary

  • Percorso guidato
    Periodic Inventory:Purchasing Summary
    06:59

Single-step Income Statement

  • Percorso guidato
    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

  • Percorso guidato
    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

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

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

  • 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

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

  • 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 for Partial Years

  • Percorso guidato
    Depreciation for Partial Years
    04:51

Retirement of Plant Assets (No Proceeds)

  • Percorso guidato
    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

Change in Estimate: Depreciation

  • Percorso guidato
    Change in Depreciation Estimate for Useful Life and Salvage Value
    12:23

Natural Resources and Depletion

  • Percorso guidato
    Natural Resources and Depletion
    11:37

Asset Impairments

  • Percorso guidato
    Asset Impairment
    10:02

Types of Liabilities

  • Percorso guidato
    Types of Liabilities
    08:17

Notes Payable

  • Percorso guidato
    Long-term Note Payable:Maturity
    04:36
  • Percorso guidato
    Long-term Note Payable:Interest Expense
    07:35
  • Percorso guidato
    Acquiring Notes Payable
    04:40

Payroll and Payroll Taxes

  • Percorso guidato
    Payroll Liabilities
    07:09
  • Percorso guidato
    Payroll Liabilities
    08:42

Sales Tax Payable

  • Percorso guidato
    Sales Tax Payable
    06:22
  • Percorso guidato
    Sales Tax Payable:Total Cash Receipts
    04:10

Current Portion of Long Term Debt

  • Percorso guidato
    Current Portion of Long Term Debt
    07:38
  • Percorso guidato
    Current Portion of Long Term Debt (Year 2)
    05:26

Contingent Liabilities

  • Percorso guidato
    Contingent Liabilities and Gains
    07:27

Estimated Liabilities: Warranties

  • Percorso guidato
    Warranty Payable Journal Entries
    05:27

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

Zero Coupon Bonds

  • Percorso guidato
    Issuing Zero Coupon Bonds
    05:52
  • Percorso guidato
    Zero Coupon Bonds:Repaying Principal at Maturity
    01:56

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

Redeeming Bonds before Maturity

  • Percorso guidato
    Redeeming Bonds Before Maturity
    09:36
  • Percorso guidato
    Redeeming Bonds Before Maturity
    04:20

Characteristics of a Corporation

  • Percorso guidato
    Corporations:Advantages and Disadvantages
    04:40
  • Percorso guidato
    Corporations:Stockholders' Rights
    05:20

Shares Authorized, Issued, and Outstanding

  • Percorso guidato
    Shares Authorized, Issued, and Outstanding
    05:38

Issuing Par Value Stock

  • Percorso guidato
    Issuing Par Value Stock above Par Value
    05:26
  • Percorso guidato
    Issuing Par Value Stock Definitions
    03:10
  • Percorso guidato
    Issuing Par Value Stock at Par Value
    04:03

Issuing No Par Value Stock

  • Percorso guidato
    Issuing No Par Value Stock
    05:01

Issuing Common Stock for Assets or Services

  • Percorso guidato
    Exchanging Common Stock for Assets Other than Cash
    05:37
  • Percorso guidato
    Exchanging Common Stock for Services
    03:09

Retained Earnings

  • Percorso guidato
    Retained Earnings and the BASE Formula
    04:45
  • Percorso guidato
    Retained Earnings and the BASE Formula
    05:57

Retained Earnings: Prior Period Adjustments

  • Percorso guidato
    Prior Period Adjustment: Change in Accounting Principle
    04:17
  • Percorso guidato
    Prior Period Adjustment: Errors
    05:24

Preferred Stock

  • Percorso guidato
    Preferred Dividends
    04:44
  • Percorso guidato
    Issuing Preferred Stock
    06:28

Treasury Stock

  • Percorso guidato
    Treasury Stock
    02:53
  • Percorso guidato
    Selling Treasury Stock from the Treasury
    04:43
  • Percorso guidato
    Repurchasing Stock into Treasury
    02:04

Dividends and Dividend Preferences

  • Percorso guidato
    Dividend Payment Preferences
    05:30
  • Percorso guidato
    Dividend Payment Date
    02:13
  • Percorso guidato
    Dividend Record Date
    01:38

Stock Dividends

  • Percorso guidato
    Stock Dividends
    06:39

Stock Splits

  • Percorso guidato
    Stock Splits
    06:25
  • Percorso guidato
    Stock Splits
    02:50