1. Introduction to Accounting

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9. Current Liabilities

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12. Stockholders' Equity

13. Statement of Cash Flows

14. Financial Statement Analysis

15. GAAP vs IFRS

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Confused by balance sheets, income statements, or debits and credits? Get accounting concepts broken down step-by-step to build confidence for assignments and exams.

Brian Krogol

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Types of Receivables

Net Accounts Receivable: Direct Write-off Method

Net Accounts Receivable: Allowance for Doubtful Accounts

Net Accounts Receivable: Percentage of Sales Method

Notes Receivable

Introduction to Investments in Securities

Trading Securities

Available-for-Sale (AFS) Securities

Held-to-Maturity (HTM) Securities

Equity Method

Welcome!

Types of Accounting

Business Organization

Useful Information

Fundamental Accounting Equation

The Financial Statements

Sample Financial Statements - Coca Cola

Journal Entries: Debits and Credits

Accounting Flow Intuition: BASE Formula

Journal Entries: Business Formation Example

Trial Balance

Classified Balance Sheet Components

Accrual Accounting vs. Cash Basis Accounting

Revenue Recognition and Expense Recognition

Introduction to Adjusting Journal Entries and Prepaid Expenses

Adjusting Entries: Supplies

Adjusting Entries: Unearned Revenue

Adjusting Entries: Accrued Expenses

Adjusting Entries: Accrued Revenues

Adjusting Entries: Depreciation

Summary of Adjusting Entries

Unadjusted vs Adjusted Trial Balance

Financial Accounting Midterm - Part 1 of 3

Closing Entries

Post-Closing Trial Balance

Service Company vs. Merchandising Company

Net Sales

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

Perpetual Inventory - Purchases

Perpetual Inventory - Freight Costs

Perpetual Inventory - Purchase Discounts

Perpetual Inventory - Purchasing Summary

Periodic Inventory - Purchases

Periodic Inventory - Freight Costs

Periodic Inventory - Purchase Discounts

Periodic Inventory - Purchasing Summary

Single-step Income Statement

Multi-step Income Statement

Comprehensive Income

Merchandising Company vs. Manufacturing Company

Physical Inventory Count, Ownership of Goods, and Consigned Goods

Specific Identification

Periodic Inventory - FIFO, LIFO, and Average Cost

Perpetual Inventory - FIFO, LIFO, and Average Cost

Financial Statement Effects of Inventory Costing Methods

Financial Accounting Midterm - Part 2 of 3

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