accy201 at Ole Miss

1

Chapter 1 - Introduction to Accounting
  1. The Accounting Equation - 3 minutes
  2. Assets vs Liabilities - 6 minutes
  3. Shareholder's Equity - 5 minutes
  4. The Balance Sheet - 6 minutes
  5. The Statement of Retained Earnings - 6 minutes
  6. The Income Statement - 6 minutes
  7. The Statement of Cash Flows - 6 minutes
  8. How the Statements Work Together - 9 minutes

47 minutes

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Problems
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2

Chapter 2 - Recording Transactions
  1. Current Assets - 10 minutes
  2. Non-Current Assets - 10 minutes
  3. Current Liabilities - 6 minutes
  4. Non-Current Liabilites - 2 minutes
  5. Contributed Capital - 5 minutes
  6. The Classified Balance Sheet - 5 minutes
  7. Retained Earnings vs Shareholder's Equity - 7 minutes
  8. T-Accounts - 3 minutes
  9. Debits and Credits - 7 minutes
  10. Determining Normal Balances For Assets & Liabilities - 10 minutes
  11. Determining Normal Balance for Shareholder's Equity - 12 minutes
  12. Normal Balance Shortcut: Double Entry - 12 minutes
  13. Normal Balance Shortcut: DEAD Mnemonic - 3 minutes
  14. The Journal, Ledger, Trial Balance - 14 minutes

1 hour and 46 minutes

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3

Chapter 3 - Adjusting Accounts
  1. Cash vs. Accrual Accounting - 7 minutes
  2. Expense Recognition - 8 minutes
  3. Accruals and Deferrals - 15 minutes
  4. What is an Adjusting Entry? - 4 minutes
  5. Adjusting Entry: Supplies - 2 minutes
  6. Adjusting Entry: Wages - 5 minutes
  7. Adjusting Entry: Unearned Revenue - 2 minutes
  8. Adjusting Entry: Interest - 2 minutes
  9. Contra-accounts - 5 minutes
  10. Depreciation - 7 minutes
  11. The Closing Process - 11 minutes

1 hour and 8 minutes

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18

Problems
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4

Chapter 4 - Merchandising Firms
  1. COGS and Inventory - 3 minutes
  2. Net Sales - 10 minutes
  3. Perpetual vs Periodic - 7 minutes
  4. Drawbacks to Periodic - 6 minutes
  5. FOB Shipping? - 9 minutes
  6. Transportation In - 9 minutes
  7. COGS - 6 minutes
  8. The Multistep Income Statement - 13 minutes
  9. Gross Profit vs Net Profit - 6 minutes
  10. Profit Margin - 3 minutes

1 hour and 12 minutes

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Problems
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Chapter 5 - Inventories
  1. Specific Identification - 2 minutes
  2. Weighted Average - 4 minutes
  3. FIFO and LIFO - 20 minutes
  4. Estimating with Gross Profit - 7 minutes

34 minutes

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6

Chapter 6 - Cash and Bank Reconciliations
  1. Cash and Cash Equivalents - 8 minutes
  2. Bank Reconciliations: What and Why - 10 minutes
  3. Bank Reconciliations: How - 21 minutes
  4. Debit and Credit Memos - 5 minutes
  5. Fixing Mistakes in Bank Recs - 9 minutes

52 minutes

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Problems
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Chapter 7 - Accounts Receivable and Bad Debts
  1. A/R and Bad Debts Introduction - 7 minutes
  2. Direct Method - 4 minutes
  3. The Allowance Method - 9 minutes
  4. Income Statement vs Balance Sheet Methods - 13 minutes
  5. Net Credit Sales - 5 minutes
  6. Write Offs and Reinstatements - 8 minutes
  7. Notes Receivable - 11 minutes

59 minutes

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Problems
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8

Chapter 8 - Long Term Assets
  1. Acquisition Cost of Assets - 13 minutes
  2. Lump Sum Purchases - 6 minutes
  3. What is Depreciation? - 11 minutes
  4. Straight Line Depreciation - 5 minutes
  5. Double Declining Balance - 14 minutes
  6. Units of Production - 4 minutes
  7. Partial Year Depreciation - 6 minutes
  8. Capital vs. Revenue Expenditures - 11 minutes

1 hour and 10 minutes

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Problems
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9

Chapter 9 - Current Liabilities
  1. Interest Bearing Notes - 8 minutes
  2. Contingencies - 6 minutes

14 minutes

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Chapter 10 - Long Term Liabilities
  1. Intro to Bonds - 10 minutes
  2. Discounts and Premiums - 8 minutes
  3. Selling at a Discount - 7 minutes
  4. Selling for a Premium - 8 minutes
  5. Amortization - 22 minutes
  6. Borrowing Cost - 7 minutes
  7. Interacting with Market Rates - 6 minutes
  8. Retiring Bonds - 10 minutes

1 hour and 17 minutes

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Problems
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11

Chapter 11 - Capital Stock
  1. Shareholder's Equity - 5 minutes
  2. Stock Classifications - 4 minutes
  3. Issuance of Stock - 7 minutes
  4. Treasury Stock - 11 minutes
  5. Cash Dividends - 10 minutes
  6. The Effect of Cash Dividends - 6 minutes
  7. Stock Dividends - 14 minutes

57 minutes

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Problems
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