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Accounting Videos

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 SANTA FE COLLEGE Videos

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are shorter, from 3 to 5 minutes
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Indiana University Videos
by Rebecca Trax
are longer, from 7 to 28 minutes.

 

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Part I Accounting Basics Videos
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 Videos, 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 Videos

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 Videos, 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 Videos

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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Financial Accounting Practice Sets 

Quick Notes Financial Accounting Course
has free textbooks, course notes, homework, test review materials, and complete solution to most problems and answers to all problems.

Test Review Notes 
has seven tests reviews for Financial Accounting I and II.

Tests with Answers
helps you prepare for Financial Accounting I and II tests.

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Part IV Financial Reporting Videos
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 Videos
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 Videos, 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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Part VI Inventory Videos
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
8 Estimates Retail Method
Lecture 4 Videos, 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 Videos
1 Overview
2 Bank Reconciliation
3 Accounts Receivable
4 Uncollectible Accounts
5 Notes Receivable
Lecture 5 Videos, 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 Videos
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 Videos, 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 Videos 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 Videos, 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 Videos
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
8 Dividend Declared
9 Treasury Stock
10 Ratios
Lecture 8 Videos, 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)

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Part XI Corporate Income Statement Videos
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 Videos

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 Videos

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 Videos, 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)

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Part XIV Managerial Accounting Videos
Cost Behavior -1 Overview
2 Cost Behavior Types
3 Estimating Costs
4 High Low Example E4
5 High Low Example P5

6 CVP Income Statement

7 CVP Example E8

8 Sales Mix Example E10

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Lecture 10  Videos, 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)

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Part XV Managerial Accounting 2 Videos
Cost Behavior -1 Overview
2 Cost Behavior Types
3 Estimating Costs

4 High Low Example E4  
5-High Low Example P5
 
6 CVP Income Statement
 
7 CVP Example E8
 
8 Sales Mix Example E10
Lecture 11  Videos , 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)

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Standard Costing 1 Video - Overview
2 Material Variances
3 Labor Variances
4 Variable Overhead Variances
5 Fixed Overhead Variances
6 Recap Variances
Lecture 12  Videos, 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
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Budgeting Process -1 Overview
2 Sales P6
3 Production P6
4 Material Purchases P6
5 Direct Labor P6  
6 Overhead P6
7 SAG Expenses P6  
8 COGM P6
9 IS P6
10 Cash Budgets E13
Lecture 13  Videos, 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)

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Lecture 14  Videos, Capital Investments & 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)

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  Managerial Accounting 3 Videos
Perform Mgt & Eval 1 Overview
Perform Mgt & Eval - 2 Balanced Scorecard
Perform Mgmt & Eval 3 Responsibility Accounting

Perform Mgt & Eval - 4 Flexible Budgets
Perform Mgt &Eval 5 ROI
Perform Mgt & Eval 6 - PM &AT
Perform Mgt &Eval 7 - Residual Income
Perform Mgt & Eval 8EVA
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Accounting Career Videos
Why Study Accounting?
1.32      How to Become an Accountant 1.12   Bookkeeping, Accounting and Auditing Clerks 1.12   

Accounting Careers
9.54      CPA Requirements by State     How to Pass the CPA Exam 2.43   What a CPA License Allows You to Do 0.51

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