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			<video:description><![CDATA[The Classified Balance Sheet lets us see our assets and liabilities by groups, which gives us a little better overview.]]></video:description>
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			<video:description><![CDATA[What happens when you get cash before you do any work? Or if you do work before you get any cash? That's what we're talking about here!]]></video:description>
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			<video:description><![CDATA[What even is an Adjusting Entry? Why do we have to make them? ]]></video:description>
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			<video:description><![CDATA[An adjusting entry example using Supplies as the account of interest.]]></video:description>
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			<video:description><![CDATA[An adjusting entry example using Unearned Revenue as our medium.]]></video:description>
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			<video:description><![CDATA[A brief primer on what contra-accounts are, and what they aren't.]]></video:description>
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			<video:description><![CDATA[Our first look at Depreciation. This time, we're just going to look at straight-line depreciation. There's much more to come, but we'll save that for later.]]></video:description>
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			<video:description><![CDATA[The Closing Process isn't hard. I dare say that it's even fun. I'll show you why.]]></video:description>
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  <url>
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		<lastmod>2016-08-16T19:43:53+00:00</lastmod>
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  <url>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/4/problems/calculating-operating-income</loc>
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		<lastmod>2016-09-27T15:36:38+00:00</lastmod>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/4/problems/inventory-errors</loc>
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		<lastmod>2016-10-16T21:23:29+00:00</lastmod>
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			<video:title><![CDATA[COGS and Inventory - Accy 201, Ole Miss]]></video:title>
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			<video:content_loc>http://accy201.com/v/51</video:content_loc>
			<video:duration>177</video:duration>
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			<video:title><![CDATA[Net Sales - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[There are a couple of things that can be taken out of sales to get us down to "Net Sales". You'll need to pay close attention, because these exact same things will apply to purchases too.]]></video:description>
			<video:content_loc>http://accy201.com/v/41</video:content_loc>
			<video:duration>603</video:duration>
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			<video:title><![CDATA[Perpetual vs Periodic - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[The two methods of inventory tracking. And, surprise, we're going to talk some more about words.]]></video:description>
			<video:content_loc>http://accy201.com/v/46</video:content_loc>
			<video:duration>430</video:duration>
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    <loc>http://accy201.com/chapters/4/videos/drawbacks-periodic-inventory</loc>
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			<video:title><![CDATA[Drawbacks to Periodic - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[The Periodic inventory has a couple of drawbacks, which we will discuss here.]]></video:description>
			<video:content_loc>http://accy201.com/v/44</video:content_loc>
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    <loc>http://accy201.com/chapters/4/videos/fob-shipping</loc>
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			<video:title><![CDATA[FOB Shipping? - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[What in the world does FOB mean? I'm not really sure, but that's ok, you wont miss any FOB questions if you can draw a line.]]></video:description>
			<video:content_loc>http://accy201.com/v/42</video:content_loc>
			<video:duration>531</video:duration>
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			<video:title><![CDATA[Transportation In - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Transportation in matters, but transportation out never really gets talked about. What's the deal with that?]]></video:description>
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			<video:title><![CDATA[COGS - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[How can we figure out COGS under the periodic inventory system? By making up a formula, of course.]]></video:description>
			<video:content_loc>http://accy201.com/v/49</video:content_loc>
			<video:duration>378</video:duration>
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  <url>
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			<video:title><![CDATA[The Multistep Income Statement - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[The single step Income Statement is what we're used to dealing with, but the Multistep Statement gives us much more visibility into the information that actually matters.]]></video:description>
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  <url>
    <loc>http://accy201.com/chapters/4/videos/gross-profit-vs-net-profit</loc>
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			<video:title><![CDATA[Gross Profit vs Net Profit - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Gross vs Net? What do those words mean? What's the difference between those two "profits"?]]></video:description>
			<video:content_loc>http://accy201.com/v/31</video:content_loc>
			<video:duration>375</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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    <loc>http://accy201.com/chapters/4/videos/profit-margin</loc>
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			<video:title><![CDATA[Profit Margin - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Profit Margin is crucial for businesses to optimize. Let's take a look at what it actually is.]]></video:description>
			<video:content_loc>http://accy201.com/v/30</video:content_loc>
			<video:duration>202</video:duration>
			<video:family_friendly>yes</video:family_friendly>
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			<video:gallery_loc title="Accy 201 - Chapter 4">http://accy201.com/chapters/4</video:gallery_loc>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/5/problems/inventory-costing</loc>
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			<video:title><![CDATA[Specific Identification - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Of the inventory costing methods, specific identification is by far the easiest, and the least used.]]></video:description>
			<video:content_loc>http://accy201.com/v/52</video:content_loc>
			<video:duration>137</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 5">http://accy201.com/chapters/5</video:gallery_loc>
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  <url>
    <loc>http://accy201.com/chapters/5/videos/weighted-average-inventory</loc>
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			<video:title><![CDATA[Weighted Average - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Weighted average is another inventory costing method that applies a single average cost to all the units. ]]></video:description>
			<video:content_loc>http://accy201.com/v/50</video:content_loc>
			<video:duration>261</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 5">http://accy201.com/chapters/5</video:gallery_loc>
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  <url>
    <loc>http://accy201.com/chapters/5/videos/fifo-lifo</loc>
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			<video:title><![CDATA[FIFO and LIFO - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[FIFO and LIFO are the two most commonly used inventory costing methods. And they are also the only accounting terms that most people remember years later.]]></video:description>
			<video:content_loc>http://accy201.com/v/43</video:content_loc>
			<video:duration>1217</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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			<video:gallery_loc title="Accy 201 - Chapter 5">http://accy201.com/chapters/5</video:gallery_loc>
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  <url>
    <loc>http://accy201.com/chapters/5/videos/gross-profit</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540384416_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Estimating with Gross Profit - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[The Gross Profit Method is a way to estimate what our Cost of Goods Sold is, without having to do a physical inventory count.]]></video:description>
			<video:content_loc>http://accy201.com/v/48</video:content_loc>
			<video:duration>443</video:duration>
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			<video:gallery_loc title="Accy 201 - Chapter 5">http://accy201.com/chapters/5</video:gallery_loc>
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    <loc>http://accy201.com/chapters/5</loc>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/6/problems/categorizing-cash-and-cash-equivalents</loc>
		<priority>0.5</priority>
		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/6/problems/bank-reconciliation</loc>
		<priority>0.5</priority>
		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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  </url>
  <url>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540406744_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Cash and Cash Equivalents - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Cash and Cash Equivalents are relatively straightforward, you just need to remember to look out for the original maturity dates.]]></video:description>
			<video:content_loc>http://accy201.com/v/53</video:content_loc>
			<video:duration>472</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 6">http://accy201.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://accy201.com/chapters/6/videos/what-is-a-bank-reconciliation</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540385233_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: What and Why - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Bank Reconciliations make little to no sense before you understand what they are and why they are necessary. Once you understand the meta-principles of Bank Recs, they become quite easy.]]></video:description>
			<video:content_loc>http://accy201.com/v/45</video:content_loc>
			<video:duration>578</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 6">http://accy201.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://accy201.com/chapters/6/videos/how-to-do-a-bank-reconciliation</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540399224_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Bank Reconciliations: How - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Once you've examed the "what" and "why" of Bank Recs, the last thing to figure out is the how. But once you know "what" and "why", "how" becomes a piece of cake.]]></video:description>
			<video:content_loc>http://accy201.com/v/40</video:content_loc>
			<video:duration>1257</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 6">http://accy201.com/chapters/6</video:gallery_loc>
		</video:video>
  </url>
  <url>
    <loc>http://accy201.com/chapters/6/videos/debit-memos</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540469347_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Debit and Credit Memos - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[On a bank reconciliation, you may see a "debit memo" or a "credit memo". These are usually straightforward, but we'll look at how to remember them if they aren't.]]></video:description>
			<video:content_loc>http://accy201.com/v/54</video:content_loc>
			<video:duration>321</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 6">http://accy201.com/chapters/6</video:gallery_loc>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/6/videos/mistakes</loc>
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			<video:title><![CDATA[Fixing Mistakes in Bank Recs - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[If you get to the bottom of a Bank Reconciliation and your numbers don't balance, it's ok. Odds are you just missed one thing, and that thing will be easy to find.]]></video:description>
			<video:content_loc>http://accy201.com/v/55</video:content_loc>
			<video:duration>512</video:duration>
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			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
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  <url>
    <loc>http://accy201.com/chapters/7/problems/bad-debt-expense-effect</loc>
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		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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  <url>
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		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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		<lastmod>2017-09-17T16:03:26+00:00</lastmod>
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  <url>
    <loc>http://accy201.com/chapters/7/problems/using-the-balance-sheet-method</loc>
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		<lastmod>2017-09-17T16:03:25+00:00</lastmod>
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			<video:title><![CDATA[A/R and Bad Debts Introduction - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[An introduction to Accounts Receivable and Bad Debts, and why we have to recognize bad debts.]]></video:description>
			<video:content_loc>http://accy201.com/v/56</video:content_loc>
			<video:duration>429</video:duration>
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			<video:title><![CDATA[Direct Method - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[The Direct Method of accounting for bad debts is not used very often, and is super easy. We won't spend too much time here.]]></video:description>
			<video:content_loc>http://accy201.com/v/58</video:content_loc>
			<video:duration>255</video:duration>
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			<video:title><![CDATA[The Allowance Method - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[The Allowance Method is where we spend most of our time when accounting for bad debts. Under the allowance method, we have two more methods: The Income Statement Method and the Balance Sheet Method. Here, we simply introduce the allowance method.]]></video:description>
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			<video:title><![CDATA[Income Statement vs Balance Sheet Methods - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Under tha Allowance Method of accounting for bad debts, we have two ways of coming up with our estimates: The Income Statement method and the Balance Sheet method. In this video, I'll show you how to remember which is which.]]></video:description>
			<video:content_loc>http://accy201.com/v/60</video:content_loc>
			<video:duration>794</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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			<video:title><![CDATA[Net Credit Sales - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[When you're using the Income Statement method, you calculate your Bad Debt Expense off of Net Credit Sales. Remember how to do Net Credit Sales?]]></video:description>
			<video:content_loc>http://accy201.com/v/62</video:content_loc>
			<video:duration>320</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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    <loc>http://accy201.com/chapters/7/videos/account-receivable-write-offs</loc>
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			<video:title><![CDATA[Write Offs and Reinstatements - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[At some point, you'll have to write off an account, but it's ok, because you have an allowance for that sort of thing.]]></video:description>
			<video:content_loc>http://accy201.com/v/59</video:content_loc>
			<video:duration>506</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 7">http://accy201.com/chapters/7</video:gallery_loc>
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    <loc>http://accy201.com/chapters/7/videos/notes-receivable</loc>
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			<video:title><![CDATA[Notes Receivable - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Notes Receivable seem a little out of place in this chapter, but they are pretty easy, so we'll tackle them quickly.]]></video:description>
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			<video:requires_subscription>no</video:requires_subscription>
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    <loc>http://accy201.com/chapters/8/problems/patent-amortization</loc>
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    <loc>http://accy201.com/chapters/8/problems/the-effect-of-capital-vs-revenue-expenditures</loc>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/8/problems/calculating-depreciation</loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/8/problems/change-in-depreciation</loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/8/problems/failure-to-record-depreciation</loc>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/8/videos/acquisition-cost-of-assets</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/540900196_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Acquisition Cost of Assets - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[What things do you get to count as the "cost" of an asset? Well, it depends.]]></video:description>
			<video:content_loc>http://accy201.com/v/69</video:content_loc>
			<video:duration>803</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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    <loc>http://accy201.com/chapters/8/videos/lump-sum-asset-purchases</loc>
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			<video:title><![CDATA[Lump Sum Purchases - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[When you buy a group of assets all at once, you need to split up the purchase price in a reasonable way. I'll show you what is reasonable.]]></video:description>
			<video:content_loc>http://accy201.com/v/70</video:content_loc>
			<video:duration>361</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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			<video:gallery_loc title="Accy 201 - Chapter 8">http://accy201.com/chapters/8</video:gallery_loc>
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			<video:title><![CDATA[What is Depreciation? - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Before we talk about how to calculate depreciation, we're going to talk about what it actually is and why we have to depreciate things.]]></video:description>
			<video:content_loc>http://accy201.com/v/63</video:content_loc>
			<video:duration>683</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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    <loc>http://accy201.com/chapters/8/videos/straight-line-depreciation</loc>
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			<video:title><![CDATA[Straight Line Depreciation - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
			<video:content_loc>http://accy201.com/v/66</video:content_loc>
			<video:duration>273</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 8">http://accy201.com/chapters/8</video:gallery_loc>
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    <loc>http://accy201.com/chapters/8/videos/double-declining-balance</loc>
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			<video:title><![CDATA[Double Declining Balance - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Double declining balance is not as easy as straight line, but it's not terrible. There is one thing that you have to look out for, and I'll tell you what it is.]]></video:description>
			<video:content_loc>http://accy201.com/v/64</video:content_loc>
			<video:duration>838</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 8">http://accy201.com/chapters/8</video:gallery_loc>
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    <loc>http://accy201.com/chapters/8/videos/units-of-production</loc>
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			<video:title><![CDATA[Units of Production - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Units of production is as easy as straight line, but instead of using "years", we're going to use "units".]]></video:description>
			<video:content_loc>http://accy201.com/v/68</video:content_loc>
			<video:duration>223</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
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    <loc>http://accy201.com/chapters/8/videos/partial-year-depreciation</loc>
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			<video:title><![CDATA[Partial Year Depreciation - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[If you buy an asset in the middle of the year, you have to adjust your depreciation calculations to account for that.]]></video:description>
			<video:content_loc>http://accy201.com/v/67</video:content_loc>
			<video:duration>350</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 8">http://accy201.com/chapters/8</video:gallery_loc>
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  <url>
    <loc>http://accy201.com/chapters/8/videos/capital-vs-revenue-expenditures</loc>
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			<video:thumbnail_loc>https://i.vimeocdn.com/video/541194176_1920x1080.jpg</video:thumbnail_loc>
			<video:title><![CDATA[Capital vs. Revenue Expenditures - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Some assets are going to require more money to be spent on them. If you have an asset that requires some sort of additional outlay, you can either capitalize or expense that amount of money. If you do capitalize it, you must also depreciate it, which leads to a change in depreciation.]]></video:description>
			<video:content_loc>http://accy201.com/v/65</video:content_loc>
			<video:duration>642</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 8">http://accy201.com/chapters/8</video:gallery_loc>
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  <url>
    <loc>http://accy201.com/chapters/8</loc>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/9/problems/liability-classification</loc>
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		<lastmod>2016-08-16T19:43:54+00:00</lastmod>
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  </url>
  <url>
    <loc>http://accy201.com/chapters/9/problems/contingent-liabilities</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
		<changefreq>weekly</changefreq>
  </url>
  <url>
    <loc>http://accy201.com/chapters/9/problems/contingent-liabilities-warranties</loc>
		<priority>0.5</priority>
		<lastmod>2016-11-28T04:13:53+00:00</lastmod>
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  <url>
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			<video:title><![CDATA[Interest Bearing Notes - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[When you borrow money, you don't get it for free. Here, we're going to calculate the interest on an interest bearing loan.]]></video:description>
			<video:content_loc>http://accy201.com/v/76</video:content_loc>
			<video:duration>506</video:duration>
			<video:family_friendly>yes</video:family_friendly>
			<video:requires_subscription>no</video:requires_subscription>
			<video:live>no</video:live>
			<video:gallery_loc title="Accy 201 - Chapter 9">http://accy201.com/chapters/9</video:gallery_loc>
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			<video:title><![CDATA[Contingencies - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[A contingent liability is based on something else. You may or may not have to pay this sort of liability.]]></video:description>
			<video:content_loc>http://accy201.com/v/74</video:content_loc>
			<video:duration>358</video:duration>
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			<video:title><![CDATA[Intro to Bonds - Accy 201, Ole Miss]]></video:title>
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			<video:description><![CDATA[With bonds selling at discounts and premiums, how do we find out what the real cost to borrow actually is? Well, there are two methods and we'll give both a shot.]]></video:description>
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			<video:title><![CDATA[Shareholder's Equity - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[A high-level overview of what Shareholder's Equity is, and what makes up Contributed Capital.]]></video:description>
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			<video:title><![CDATA[Stock Classifications - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Authorized, Issued, Outstanding, and Treasury shares are all classifications of stock, and you'll need to know what each of them are.]]></video:description>
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			<video:title><![CDATA[Issuance of Stock - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[When a company issues stock, part of the price of the stock has to go to par value, and the other part goes to and "additional" account called APIC.]]></video:description>
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			<video:description><![CDATA[Treasury stock is stock that the company has, for whatever reason, decided to repurchase. We account for treasury stock a little differently, in that there is no par value for it. We do, however, still have an APIC account. How's that work?]]></video:description>
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			<video:title><![CDATA[Cash Dividends - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[A company can pay a cash dividend to its shareholders, in which they distribute a certain amount of moeny per share. There are three distinct dates that you have to remember when it comes to cash dividends: Declaration, Date of Record, and Date of Payment.]]></video:description>
			<video:content_loc>http://accy201.com/v/92</video:content_loc>
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			<video:title><![CDATA[The Effect of Cash Dividends - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Here we take a look at what effect declaring and paying cash dividends has on the Balance Sheet, and when those effects take place.]]></video:description>
			<video:content_loc>http://accy201.com/v/94</video:content_loc>
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			<video:title><![CDATA[Stock Dividends - Accy 201, Ole Miss]]></video:title>
			<video:description><![CDATA[Stock dividends are basically a combination of cash dividends and stock issuance. There are two categories of stock dividends: small and large. The dividend amount is different depedning on whether it's a small or large dividend.]]></video:description>
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