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Financial Accounting Exam Review: Chapters 1–3

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The Financial Statements

  • Percorso guidato
    Account Title Classification
    09:57
  • Percorso guidato
    Financial Statements
    06:00

Types of Accounting

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    Types of Accounting: Financial and Managerial
    04:10

Fundamental Accounting Equation

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    Fundamental Accounting Equation
    02:47
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    Fundamental Accounting Equation
    08:45

Journal Entries: Debits and Credits

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

Accounting Flow Intuition: BASE Formula

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    BASE Formula: Accounts Receivable
    08:15
  • Percorso guidato
    BASE Formula: Retained Earnings
    05:34

Trial Balance

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

Accrual Accounting vs. Cash Basis Accounting

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    Cash Basis Accounting
    04:05
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    Accrual Accounting
    06:49

Revenue Recognition and Expense Recognition

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

Introduction to Adjusting Journal Entries and Prepaid Expenses

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    Step-by-Step Process for Prepaid Expenses
    04:19
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    Introduction to Adjusting Journal Entries
    02:56
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    Adjusting Journal Entries:Prepaid Expenses (Accrual Accounting Method)
    08:12

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

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    Adjusting Journal Entries: Accrued Revenues
    04:56

Unadjusted vs Adjusted Trial Balance

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    Unadjusted vs Adjusted Trial Balance
    06:02

Closing Entries

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

Retained Earnings

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