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Understanding Journal Entries
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I Accounting Basics

II Accounting Transactions

III Measuring Income

IV Financial Reporting
V Merchandising
VI Inventory
VII Cash and Receivables
VIII Long-Term Assets
IX Liabilities
X Present Value
XI Contributed Capital
XII Corporate Income Statement
XIII Cash Flow
XIV Financial Performance
XV Managerial Accounting 1
XVI Managerial Accounting 2
I Accounting Basics
1-Where did Accounting Come From?
2-Accounting Equation
5-Stockholders Equity
6-Expanded Accounting Equation
7-Financial Statements



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
10-Account Anatomy       

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III Measuring Income
1-Accounting Cycle
2-Adjusting Journal Entrees Assets & Exp.
3-Adjusting JE Liabilities&Revenue
4-Adjusting JE Accruals
5-Adjusted T.B. & Financial Statements
6-Adjusted TB & Closing Journal Entries
7-Closing Journal Entries
8-T Anatomy and Cash


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




Meet the author/editor
Walter Antoniotti

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
Part VI Inventory
1 Periodic FIFO
2 Periodic LIFO
3 Periodic FIFO LIFO Recap
4 Periodic AVERAGE
5 Perpetual FIFO
6 Perpetual LIFO
7 Gross Margin Method
8 Estimates Retail Method
VII Cash & Receivables 
1 Overview
2 Bank Reconciliation
3 Accounts Receivable
4 Uncollectible Accounts
5 Notes Receivable


VIII Long-Term Assets
1 Long-lived Assets
2 Buy & Lump-sum Purchase
3 Straight line Depreciation
4 Units of Production Depreciation
5 Declining Balance Depreciation
6 Disposal-Trash, Donation, Sold at Book
7 Disposal by Sale or Trade-in

Why Study Accounting?
How to Become an Accountant
Bookkeeping, Accounting Auditing 1.12  
Accounting Careers 9.54      
CPA Requirements by State
How to Pass the CPA Exam
What a CPA License Allows You to Do

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Quick Notes


Present Value
Video 1     Example       Video 2

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

XI 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
8 Dividend Declared
9 Treasury Stock
10 Ratios
XII Corporate Income Statement
1 Stock Dividends
2 Stock Splits
3 Deferred Taxes
4Tax Computation
6 Stockholders Equity
7 EPS & Book Value



XIII 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



XIV 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


XV Managerial Accounting
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


XVI Managerial Accounting 2 
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

Managerial Accounting 3

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

Standard Costing 1 - Overview
2 Material Variances
3 Labor Variances
4 Variable Overhead Variances
5 Fixed Overhead Variances
6 Recap Variances
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  
9 IS P6
10 Cash Budgets E13

Video Lectures on the Time Value of Money

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