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			<video:title><![CDATA[T-Accounts - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[T-Acounts are the 30,000 ft. view of your accounts. They help you quickly glance at an account and see what is going on inside of it.]]></video:description>
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			<video:title><![CDATA[Debits and Credits - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[Debits and Credits are the words of accounting. You must understand debits and credits if you want to be able to pass this class.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balances For Assets &amp; Liabilities - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[A "normal" balance just means what side of the account the increases go on. Here we're going to determine normal for Assets and Liabilities.]]></video:description>
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			<video:title><![CDATA[Determining Normal Balance for Shareholder's Equity - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[Shareholder's Equity has a normal balance, just like every other account. It's pretty simple to determine, not unlike Assets and Liabilities.]]></video:description>
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			<video:title><![CDATA[Normal Balance Shortcut: Double Entry - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[I told you that understanding normal balances is super important, so we're not done yet. This shortcut has to do with Double Entry Accounting. Excited? You probably should be.]]></video:description>
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			<video:title><![CDATA[Normal Balance Shortcut: DEAD Mnemonic  - Acct 2331, The University of Houston]]></video:title>
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			<video:title><![CDATA[The Journal, Ledger, Trial Balance - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[The Journal, Ledger, and Trial Balance are how we keep track of what is going on day-to-day in our business.]]></video:description>
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			<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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			<video:title><![CDATA[Cash and Cash Equivalents - Acct 2331, The University of Houston]]></video:title>
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			<video:title><![CDATA[Debit and Credit Memos - Acct 2331, The University of Houston]]></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>
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			<video:title><![CDATA[Net Sales - Acct 2331, The University of Houston]]></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://acct2331.com/v/41</video:content_loc>
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			<video:title><![CDATA[A/R and Bad Debts Introduction - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[An introduction to Accounts Receivable and Bad Debts, and why we have to recognize bad debts.]]></video:description>
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			<video:title><![CDATA[Direct Method - Acct 2331, The University of Houston]]></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>
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			<video:title><![CDATA[The Allowance Method - Acct 2331, The University of Houston]]></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 - Acct 2331, The University of Houston]]></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>
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			<video:title><![CDATA[Net Credit Sales - Acct 2331, The University of Houston]]></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>
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			<video:title><![CDATA[Write Offs and Reinstatements - Acct 2331, The University of Houston]]></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>
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			<video:title><![CDATA[Notes Receivable - Acct 2331, The University of Houston]]></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:title><![CDATA[Acquisition Cost of Assets - Acct 2331, The University of Houston]]></video:title>
			<video:description><![CDATA[What things do you get to count as the "cost" of an asset? Well, it depends.]]></video:description>
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			<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>
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			<video:description><![CDATA[Get excited, because straight line depreciation is super easy.]]></video:description>
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			<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>
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			<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>
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			<video:title><![CDATA[Contingencies - Acct 2331, The University of Houston]]></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>
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			<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>
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			<video:title><![CDATA[The Effect of Cash Dividends - Acct 2331, The University of Houston]]></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>
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			<video:description><![CDATA[Note: This is a repeat of the Chapter 1 Cash Flows video.&lt;br /&gt;
&lt;br /&gt;
The Statement of Cash Flows is broken up into a few differenct sections, but it's basically just a statement describing how our cash position changed over the year.]]></video:description>
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