Accounting Videos

We have video lecturers from two schools, distinguished by the different colors.
One has more shorter videos.  Click on Part I and compare.

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Index

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Part I Accounting Basics
Part II Accounting Transactions

Part III Measuring Business Income
Part IV Financial Reporting

Part V Merchandising
Part VI Inventory
Part VII Cash & Receivables
Part VIII Long Term Assets

Part IX Liabilities
Part X Contributed Capital
Part XI Corporate Income Statement

Part XII Cash Flow
Part XIII Financial Performance
Part XIV Managerial Accounting
Part XV Managerial Accounting 2  
Part XVI Managerial Accounting 3
Part XVII Managerial Accounting 4

Part XVIII Time Value of Money

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 SANTA FE COLLEGE Videos

from Susan V. Crosson
are shorter, from 3 to 5 minutes
. 

Indiana University
by Rebecca Trax
are longer, from 7 to 28 minutes.

 

New WhiteSmoke 2009

The
Accounting
Coach

has useful, inexpensive learning
materials.

Part I Accounting Basics
1-Where did Accounting Come From?
2-Accounting Equation
3-Assets
4-Liabilities
5-Stockholders Equity
6-Expanded Accounting Equation
7-Financial Statements
Lecture 1, Introduction to Accounting and Business
1.1: Instructor & Course Description, Accounting & Business, The Accounting Profession, Video: Interview with Ron Penczek, Wellpoint (0:16 minutes)

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Part II Accounting Transactions

1-Resources, Events, & Agents
2-Accounting Cycle
3-Asset & SHE Dr & Cr
4-Liabilities Dr & Cr
5-Revenue Dr & Cr
6-Expenses DR & Cr

7- Journal Entries 1
8- Journal Entries 2

9-Asset Anatomy

Lecture 2, The Accounting Cycle
Segment 2.1: Recognition vs Realization, Accrual & Deferral, Accrual Transactions, Vertical Statements (0:20)
 

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Part III Measuring Business Income

1-Accounting Cycle
2-Adjusting Journal Entrees Assets & Expenses
3-Adjusting JE Liabilities&Revenue
4-Adjusting JE Accruals
5-Adjusted Trial Balance & Financial Statements
6-Adjusted TB & Closing Journal Entries
7-Closing Journal Entries
8-T Anatomy and Cash

Segment 2.2: Matching, Second Accounting Cycle, Adjusting Entries
Segment 2.3: Classifying Accounting Events, Closing Entries, Video: Transaction Analysis (0:13)

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Part IV Financial Reporting
1-Overview
2-Classified BS
3-Multistep IS
4-Liquidity Ratios
5-Profit&Solvency Ratios
6-Accounting Conventions

Materials covered  in Lecture 3.

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Part V Merchandising
1 Retail Accounts
2 Sales Periodic & Perpetual Inventory
3 Purchases Periodic
4 Purchases Perpetual Inventory
5 In come Statement Perpetual Inventory
6 Income Statement Periodic Inventory
from Susan V.Crosson, SANTA FE COLLEGE
Lecture 3, Merchandising Business

3.1: Product Costs vs Selling & Administrative Costs, Costs of Goods Available, Gross Margin, Perpetual Inventory System, Multi-Step Income Statement (0:18)
3.2: Cash Discounts, Transportation Costs, Lost, Damaged or Stolen Inventory (0:17)
3.3: Events Affecting Sales, Ratio Analysis, Video: Merchandising (0:13)

 

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Business
Nonbusiness
e-books-Business
e-books-Classics
e-books- Fiction

Collections-Subject
Computers Books-Business
Book Summaries
Self Improvement
Quick Notes Course Outlines

 

Part VI Inventory
1 Periodic FIFO
2 Periodic LIFO
3 Periodic FIFO LIFO Recap
4 Periodic AVERAGE
5 Perpetual FIFO
6 Perpetual LIFO
7 Estimates Gross Margin Method
Inventories-8 Estimates Retail Method
Lecture 4, Inventory Flow, Cash & Controls

4.1: Inventory Cost Flow Method: Specific Identification, FIFO, LIFO, Weighted Average (0:17)
4.2: Video: Inventory Costing Methods; Inventory Analysis, Accounting for Cash,
Bank Reconciliation (0:25)
4.3: Internal Control Systems,Sarbanes-Oxley Act Video:
Interview w/Ron Penczek, Wellpoint (0:15)
Part VII Cash & Receivables
1 Overview
2 Bank Reconciliation
3 Accounts Receivable
4 Uncollectible Accounts
5 Notes Receivable
Lecture 5, Receivables

5.1: Accounts Receivable, Allowance for Doubtful Accounts, Estimating Uncollectable Accounts (0:21)
5.2: Notes Receivables, Interest Calculations, Credit Card Sales (0:15)
5.3: Accounts Receivable Analysis, Video: Receivables (0:17)

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Part VIII Long Term Assets
1 Long-lived Assets
2 Long-lived Assets-Buy & Lump-sum Purchase
3 Straight line Depreciation
4 Units of Production Depreciation
5 Declining Balance Depreciation
6 Disposal by Trash, Donation, or Sold for Book Value
7 Disposal by Sale or Trade-in
8 Partial years, Tax Methods, Rate Revisions
Lecture 6, Long-Term Operational Assets
6.1: Tangible vs Intangible Assets, Determining Cost of Long Term Assets, Depreciation Methods (0:31)
6.2: Estimate Revisions, Additional Expenditures for Plant Assets, Natural Resources, Intangible Assets (0:16)
6.3: Financial Analysis, Video: Long Term Assets (0:11)
 

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Part IX Liabilities 1 Bond Types
2 Bond Types
3 Bond Price SE4
4 Effective Interest Bond Premium
5 Effective Interest Bond Discount
6 Callable Bonds
7 Convertible Bonds
Lecture 7, Liabilities
7.1: Types of Liabilities, Notes Payable, Contingent Liabilities, Video: Determinable, Estimated and Contingent Liabilities (0:25)
7.2: Warranty Obligations, Installment Notes Payable, Line of Credit (0:13)
7.3: Bonds Issued at Face Value, Current vs Noncurrent, Ratio Analysis (0:13)
Part X Contributed Capital
1 Corporations
2 Startup and Organization Costs
3 Stockholders Equity format
4 Sell Stock for Cash
5 Sell Stock Finance Building
6 Stock Options
7 Cash Dividends
9 Treasury Stock
10 Ratios
Lecture 8, The Business Organization and Financing
8.1: Proprietorships, Partnerships & Corporations Characteristics of Capital Stock, Classes of Stock: Common & Preferred (0:18)
8.2: Par, Stated Value & No Par Stock, Treasury Stock, Video: Corporations (0:17)

Accounting Tutors
can help with difficult problems.
  

Part XI Corporate Income Statement
1 Stock Dividends
2 Stock Splits
3 Deferred Taxes
4Tax Computation
5 ODEC & EPS
6 Stockholders Equity
7 EPS & Book Value
8.3: Cash Dividends, Stock Dividends, Stock Splits, Video: Dividends (0:22)

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Part XII Cash Flow

1 Statement of Cash Flows Format
2 Operating Activates
3 Investing Activates-Investments
4 Investing Activates-Plant Assets
5 Financing Activates
6 Example-operating
7 Example-Investing
8 Example-financing
9 Ratios

 

See Lecture 14

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Part XIII Financial Performance
1 Overview
2 Horizontal Analysis  
3 Vertical Analysis
4 Liquidity Ratios
5 Liquidity Ratios AR
6 Liquidity Ratios Inv
7 Liquidity Ratios AP
8 Profitability Ratios
9 Solvency Ratios
10 Cash Flow Ratios
11 Market Strength Ratios
Lecture 9, Financial Statement Analysis
9.1: Analysis Overview, Methods of Analysis: Horizontal & Vertical Video: Analyzing Financial Statements (0:21)
9.2: Ratio Analysis, Liquidity Ratios, Solvency Ratios, Profitability Ratios (0:13)
9.3: Stock Market Ratios, Limitations on Financial Analysis, Video: Interview w/Gordon Slack, Dow Agro (0:14)

Practice Managerial/Cost Exam
from The Accounting Coach
 

Part XIV Managerial Accounting
Cost Behavior -1 Overview
Cost Behavior -2 Cost Behavior Types

 

Budgeting Process-1 Overview

 

Lecture 10, Managerial Accounting
10.1: Managerial vs Financial Accounting Information, Product Costing, Example: Product Costs on Financial Statements (0:22)
10.2: Indirect Cost Allocation, Upstream and Downstream Costs, Product Costs in Service Companies, Ethical Professional Practice for Management Accountants, Video: Interview with Tony Klemm, Dow Agro (0:15)
10.3: Managerial Accounting Trends: TQM, Activity-Based Management, JIT Inventory, Video: The Need for Managerial Accounting (0:18)

Great for Financial Calculations

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Part XV Managerial Accounting 2

use Lecture 11on Cost Behavior

 

Lecture 11, Cost Behavior
11.1: Fixed Cost Behavior, Operating Leverage, Variable Cost Behavior, Contribution Margin Income Statement (0:11)
11.2: Operating Leverage Using Contribution Margin, Cost Behavior Summarized, Relevant Range (0:10)
11.3: Per Unit Contribution Margin, Break-even Analysis, Target Profit Level, Margin of Safety Video: Classifying Costs for Decision-Making (0:23)

Accounting Tutors
can help with difficult problems.
  

Part XVI Managerial Accounting 3
use Lecture12 on Cost Behavior
Lecture 12, Cost Accumulation
12.1: Cost Drivers, Direct vs Indirect Costs, Allocating Indirect Costs (0:15)
12.2: Variable Overhead Cost Accumulation, Fixed Overhead Cost Allocation, Predetermined Overhead Rate, Cost Pools (0:13)
12.3: Relevant Information for Decision-Making, Qualitative Factors, Cost Avoidance & Cost Hierarchy, Special Decisions: Special Orders and Make or Buy, Video: Relevant Cost for Decision-Making (0:28)

Practice Managerial/Cost Exam
from The Accounting Coach
 

Practice Managerial/Cost Exam
from The Accounting Coach
 

Part XVII Managerial Accounting 4
use Lecture 13 on Cost Behavior
Lecture 13, Budgeting Process
13.1: Strategic Planning, Capital, Budgeting and Master Budget, Sales Budget, Inventory Purchases Budget (0:22)
13.2: Selling & Administrative Expense Budget, Pro Forma Statements, Video: The Budget Process (0:17)
13.3: Responsibility Accounting, Static & Flexible Budgets, Sales Volume Variances, Video: Interview with Gordon Slack, DowAgro (0:16)

Free Book Summaries- 3 New York Times Bestsellers

New WhiteSmoke 2009

Part XVIII Time Value of Money
from businessbookmall

 

Video Lectures on the Time Value of Money

 

Lecture 14, Capital Investments and Course Summary
14.1: Capital Budgeting and Decision-Making, Time Value of Money, Net Present Value (0:17)
14.2: Measuring Investment Cash Flows, Comparing Alternative Capital Investment Opportunities, Relevance and Time Value of Money, Payback Method (0:22)
14.3: Annual Reports, Video: Interview with Ron Penczek, Wellpoint A186 WRAP-UP (0:17)

Accounting Tutors
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