acct2331 at The University of Houston

1

Chapter 1 - Introduction to Financial 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 - Debits, Credits, T-Accounts, and Journal Entries
  1. T-Accounts - 3 minutes
  2. Debits and Credits - 7 minutes
  3. Determining Normal Balances For Assets & Liabilities - 10 minutes
  4. Determining Normal Balance for Shareholder's Equity - 12 minutes
  5. Normal Balance Shortcut: Double Entry - 12 minutes
  6. Normal Balance Shortcut: DEAD Mnemonic - 3 minutes
  7. The Journal, Ledger, Trial Balance - 14 minutes

1 hour

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3

Chapter 3 - Revenue and Expense Recognition, Adjusting and Closing Entries, the Classified Balance Sheet, and the Multistep Income Statement
  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. Current Assets - 10 minutes
  12. Non-Current Assets - 10 minutes
  13. Current Liabilities - 6 minutes
  14. Non-Current Liabilites - 2 minutes
  15. The Classified Balance Sheet - 5 minutes
  16. Contributed Capital - 5 minutes
  17. Retained Earnings vs Shareholder's Equity - 7 minutes
  18. The Multistep Income Statement - 13 minutes
  19. The Closing Process - 11 minutes
  20. Ratios: Working Capital - 2 minutes
  21. Ratios: Current Ratio - 4 minutes

2 hours and 13 minutes

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4

Chapter 4 - Cash, Cash Equivalents, 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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5

Chapter 5 - Accounts Receivable and Bad Debts
  1. Net Sales - 10 minutes
  2. A/R and Bad Debts Introduction - 7 minutes
  3. Direct Method - 4 minutes
  4. The Allowance Method - 9 minutes
  5. Income Statement vs Balance Sheet Methods - 13 minutes
  6. Net Credit Sales - 5 minutes
  7. Write Offs and Reinstatements - 8 minutes
  8. Notes Receivable - 11 minutes

1 hour and 9 minutes

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Problems
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6

Chapter 6 - All About Inventory
  1. COGS and Inventory - 3 minutes
  2. Perpetual vs Periodic - 7 minutes
  3. FOB Shipping? - 9 minutes
  4. Transportation In - 9 minutes
  5. COGS - 6 minutes
  6. Specific Identification - 2 minutes
  7. Weighted Average - 4 minutes
  8. FIFO and LIFO - 20 minutes
  9. Gross Profit vs Net Profit - 6 minutes
  10. Estimating with Gross Profit - 7 minutes

1 hour and 15 minutes

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Chapter 7 - 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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Chapter 8 - Liabilities
  1. Contingencies - 6 minutes

6 minutes

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9

Chapter 9 - Bonds, Bonds, Bonds
  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. Shareholder's Equity - 5 minutes

1 hour and 12 minutes

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Problems
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10

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

52 minutes

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11

Chapter 11 - Cash Flows
  1. Cash Flow Overview - 6 minutes
  2. Operating Cash Flows - 19 minutes
  3. Indirect Method - 14 minutes
  4. Investing Cash Flows - 5 minutes
  5. Financing Cash Flows - 3 minutes
  6. Depreciation in Cash Flows - 6 minutes
  7. PPE for Cash Flows - 3 minutes
  8. Bringing it All Together - 14 minutes

1 hour and 10 minutes

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Problems
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