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Principles of Financial Accounting: Course Syllabus and Core Topics Overview

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Types of Accounting

  • Guided course
    Types of Accounting: Financial and Managerial
    04:10

Business Organization

  • Guided course
    Business Organization
    06:59

Fundamental Accounting Equation

  • Guided course
    Fundamental Accounting Equation
    02:47
  • Guided course
    Fundamental Accounting Equation
    08:45

The Financial Statements

  • Guided course
    Account Title Classification
    09:57

Journal Entries: Debits and Credits

  • Guided course
    Journal Entry
    04:24
  • Guided course
    Journal Entries: Debits and Credits
    02:35

Trial Balance

  • Guided course
    Using T-Accounts
    06:43
  • Guided course
    Constructing a Trial Balance
    06:06

Accrual Accounting vs. Cash Basis Accounting

  • Guided course
    Cash Basis Accounting
    04:05
  • Guided course
    Accrual Accounting
    06:49

Revenue Recognition and Expense Recognition

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

Introduction to Adjusting Journal Entries and Prepaid Expenses

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

Unadjusted vs Adjusted Trial Balance

  • Guided course
    Unadjusted vs Adjusted Trial Balance
    06:02

Closing Entries

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

Post-Closing Trial Balance

  • Guided course
    Post-Closing Trial Balance
    02:33

Classified Balance Sheet Components

  • Guided course
    Classified Balance Sheet Components
    06:38

Service Company vs. Merchandising Company

  • Guided course
    Service Company
    03:43
  • Guided course
    Merchandising Company
    07:01

Net Sales

  • Guided course
    Net Sales:Sales Returns
    05:04
  • Guided course
    Net Sales:Sales Discounts (Gross Method)
    09:04
  • Guided course
    Net Sales:Sales Discount Forfeited (Gross Method)
    01:56

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

  • Guided course
    Cost of Goods Sold:Periodic Inventory
    05:53
  • Guided course
    Cost of Goods Sold:Perpetual Inventory
    03:41

Perpetual Inventory - Purchases

  • Guided course
    Perpetual Inventory:Purchases
    04:20
  • Guided course
    Perpetual Inventory:Purchase Allowance
    03:00
  • Guided course
    Perpetual Inventory:Purchase Returns
    02:59

Perpetual Inventory - Purchase Discounts

  • Guided course
    Perpetual Inventory:Purchase Discounts
    06:38

Single-step Income Statement

  • Guided course
    Single-step Income Statement
    04:56

Multi-step Income Statement

  • Guided course
    Multi-step Income Statement
    07:15

Physical Inventory Count, Ownership of Goods, and Consigned Goods

  • Guided course
    Ownership of Goods
    03:56
  • Guided course
    Consignment
    04:42

Periodic Inventory - FIFO, LIFO, and Average Cost

  • Guided course
    Periodic Inventory Average Cost Method
    06:23
  • Guided course
    Periodic Inventory:FIFO, LIFO, and Average Cost
    05:57
  • Guided course
    Periodic Inventory FIFO Method
    06:32

Perpetual Inventory - FIFO, LIFO, and Average Cost

  • Guided course
    Perpetual Inventory LIFO
    07:15
  • Guided course
    Perpetual Inventory FIFO
    09:44
  • Guided course
    Perpetual Inventory Average Cost
    10:12

Financial Statement Effects of Inventory Costing Methods

  • Guided course
    Financial Statement Effects of Inventory Costing Methods:Rising Prices
    07:32
  • Guided course
    Financial Statement Effects of Inventory Costing Methods:Falling Prices
    03:00

Lower of Cost or Market

  • Guided course
    Lower of Cost or Market
    07:09

Fraud and the Fraud Triangle

  • Guided course
    Fraud and the Fraud Triangle
    04:54

Sarbanes-Oxley Act

  • Guided course
    Sarbanes-Oxley Act of 2002
    06:35

Five Components of Internal Controls

  • Guided course
    Five Components of Internal Controls
    08:05

Principles of Control Activities

  • Guided course
    Principles of Control Activities
    08:13

Limitations of Internal Controls

  • Guided course
    Limitations of Internal Controls
    03:59

Petty Cash

  • Guided course
    Petty Cash:Replenishing the Fund
    04:05
  • Guided course
    Petty Cash:Establishing the Fund and Using the Fund
    03:28
  • Guided course
    Petty Cash:Cash Over and Short
    04:45

Bank Reconciliation

  • Guided course
    Bank Reconciliation:Book Column
    05:15
  • Guided course
    Bank Reconciliation:Bank Column
    04:57

Journal Entries for Bank Reconciliation

  • Guided course
    Bank Reconciliation Journal Entries
    05:12

Initial Cost of Long Lived Assets

  • Guided course
    Introduction to Plant Assets (Fixed Assets, PPE)
    11:36
  • Guided course
    Initial Cost of Land
    09:26
  • Guided course
    Initial Cost of Buildings
    02:00

Depreciation: Straight Line

  • Guided course
    Straight Line Depreciation
    06:30
  • Guided course
    Introduction to Depreciation
    11:55
  • Guided course
    Straight Line Method Through Life of Asset
    05:42

Depreciation: Declining Balance

  • Guided course
    Double Declining Balance (DDB) Depreciation
    12:39
  • Guided course
    Double Declining Balance (DDB) Depreciation
    07:25

Depreciation: Units-of-Activity

  • Guided course
    Units-of-Activity Depreciation
    07:44
  • Guided course
    Units-of-Activity Depreciation
    04:54
  • Guided course
    Units-of-Activity Depreciation
    03:17

Natural Resources and Depletion

  • Guided course
    Natural Resources and Depletion
    11:37

Asset Impairments

  • Guided course
    Asset Impairment
    10:02

Types of Liabilities

  • Guided course
    Types of Liabilities
    08:17

Notes Payable

  • Guided course
    Acquiring Notes Payable
    04:40
  • Guided course
    Long-term Note Payable:Interest Expense
    07:35
  • Guided course
    Short-term Note Payable:Maturity
    04:20

Payroll and Payroll Taxes

  • Guided course
    Payroll Liabilities
    08:42
  • Guided course
    Payroll Liabilities
    07:09

Sales Tax Payable

  • Guided course
    Sales Tax Payable:Total Cash Receipts
    04:10
  • Guided course
    Sales Tax Payable
    06:22

Current Portion of Long Term Debt

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

Contingent Liabilities

  • Guided course
    Contingent Liabilities and Gains
    07:27

Estimated Liabilities: Warranties

  • Guided course
    Warranty Payable Journal Entries
    05:27

Introduction to Ratios

  • Guided course
    Introduction to Ratios
    08:33

Ratios: Earnings Per Share (EPS)

  • Guided course
    Ratios: Earnings Per Share (EPS)
    05:39

Ratios: Working Capital and the Current Ratio

  • Guided course
    Ratios: Working Capital and the Current Ratio
    07:11

Ratios: Quick (Acid Test) Ratio

  • Guided course
    Ratios: Quick (Acid Test) Ratio
    07:32

Ratios: Gross Profit Rate

  • Guided course
    Ratios: Gross Profit Percentage
    04:14

Ratios: Profit Margin

  • Guided course
    Ratios: Profit Margin
    03:08

Ratios: Inventory Turnover

  • Guided course
    Ratios: Inventory Turnover
    07:45

Ratios: Average Days in Inventory

  • Guided course
    Ratios: Average Days in Inventory
    06:34

Ratios: Accounts Receivable (AR) Turnover

  • Guided course
    Ratios: Accounts Receivable (AR) Turnover
    07:40

Ratios: Average Collection Period (Days Sales Outstanding)

  • Guided course
    Ratios: Average Collection Period (Days Sales Outstanding)
    06:53

Ratios: Return on Assets (ROA)

  • Guided course
    Ratios: Return on Assets (ROA)
    03:42

Ratios: Total Asset Turnover

  • Guided course
    Ratios: Total Asset Turnover
    02:45

Ratios: Fixed Asset Turnover

  • Guided course
    Ratios: Fixed Asset Turnover
    02:26