amis2200 at The Ohio State University
Hey, check it out, this is the first video of Chapter 1: The Accounting Equation. It's thrilling. You're going to love it!
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Hello there, I'm Aaron. I designed and coded this site, recorded all these videos, and wrote all the practice problems. I got my Undergrad and Master's in Accounting and then went on to get my CPA License (exciting, right?). I worked at Ernst and Young for about a year but never really loved it, so I quit and became a programmer. I do love accounting though, and I love teaching it, which is why I made this site. Please feel free to reach out to me if you ever have any questions!

A couple of bits of info about the site:

  • I've recorded 97 videos, which means you get 938 minutes of accounting (lucky you)
  • There are 77 practice problems right now, and I'm always adding more.
  • Those problems & videos cover all 11 chapters of Amis 2200.
  • You can email me anytime at hello@aaronfrancis.com.

The Whole Class All of the Videos

    Chapter 1
    Debits, Credits, and the Accounting Equation

  1. The Accounting Equation

    3:02

  2. Assets vs Liabilities

    5:32

  3. Shareholder's Equity

    5:26

  4. The Balance Sheet

    5:52

  5. The Statement of Retained Earnings

    5:51

  6. The Income Statement

    6:19

  7. The Statement of Cash Flows

    6:02

  8. How the Statements Work Together

    9:02
    9. There are 5 practice problems in this chapter.
    I learn ten times better off of videos like yours.
    — Giancarlo, Spring 2019

    Chapter 2
    The Balance Sheet

  9. Current Assets

    9:57

  10. Non-Current Assets

    10:25

  11. Current Liabilities

    6:24

  12. Non-Current Liabilites

    2:00

  13. Contributed Capital

    5:10

  14. The Classified Balance Sheet

    4:48

  15. The Multistep Income Statement

    12:44

  16. Retained Earnings vs Shareholder's Equity

    6:41

  17. Ratios: Working Capital

    2:29

  18. Ratios: Current Ratio

    4:00

  19. Gross Profit vs Net Profit

    6:15

  20. Profit Margin

    3:22
    21. There are 6 practice problems in this chapter.
    Honestly, if it weren't for your website, I would not have passed this class. I bombed the first two exams with 50s, but then after one of my friends told me about your website, I managed to bring my next exam score up to a 77. I did better than the class average of 68! Your videos are super clear and easy to follow. I appreciate how much effort you put into them.
    — Nadia Lynn, Fall 2018

    Chapter 3
    Journals, Ledgers, T-Accounts, and Normal Balances

  21. T-Accounts

    3:15

  22. Debits and Credits

    6:49

  23. Determining Normal Balances For Assets & Liabilities

    10:04

  24. Determining Normal Balance for Shareholder's Equity

    11:53

  25. Normal Balance Shortcut: Double Entry

    11:51

  26. Normal Balance Shortcut: DEAD Mnemonic

    2:36

  27. The Journal, Ledger, Trial Balance

    14:00
    28. There are 9 practice problems in this chapter.
    I slacked a bit this unit, didn’t read the book, just went to lectures and took notes, and did the required quizzes. I ended up having to cram over the last two days before the test and your site has been tremendously helpful with that.
    — Oakley, Fall 2017

    Chapter 4
    Differences in Timing, Adjusting Entries, and the Closing Process

  28. Cash vs. Accrual Accounting

    7:21

  29. Expense Recognition

    8:07

  30. Accruals and Deferrals

    15:07

  31. What is an Adjusting Entry?

    4:11

  32. Adjusting Entry: Supplies

    1:54

  33. Adjusting Entry: Wages

    4:52

  34. Adjusting Entry: Unearned Revenue

    2:11

  35. Adjusting Entry: Interest

    2:03

  36. Contra-accounts

    4:40

  37. Depreciation

    7:10

  38. The Closing Process

    10:37
    39. There are 18 practice problems in this chapter.
    I didn’t find your site until second half of the semester last spring and wish that I had used it all along!
    — Hunt, Spring 2019

    Chapter 5
    Accounts Receivable and Bad Debts

  39. A/R and Bad Debts Introduction

    7:09

  40. Direct Method

    4:15

  41. The Allowance Method

    8:56

  42. Income Statement vs Balance Sheet Methods

    13:14

  43. Net Credit Sales

    5:20

  44. Write Offs and Reinstatements

    8:26

  45. Notes Receivable

    11:27
    46. There are 4 practice problems in this chapter.
    You definitely saved my grade in accounting, and you explained things very well.
    — Nicholas C., Fall 2019

    Chapter 6
    All About Inventory

  46. COGS and Inventory

    2:57

  47. Net Sales

    10:03

  48. Perpetual vs Periodic

    7:10

  49. FOB Shipping?

    8:51

  50. Transportation In

    8:41

  51. COGS

    6:18

  52. Drawbacks to Periodic

    6:07

  53. Specific Identification

    2:17

  54. Weighted Average

    4:21

  55. FIFO and LIFO

    20:17

  56. Estimating with Gross Profit

    7:23
    57. There are 8 practice problems in this chapter.
    I can learn a lot from your videos and they are easy to understand. I have a better understanding after watching your videos which also helped me get a better result for my previous semester.
    — Olivia, Fall 2017

    Chapter 7
    Cash Flows

  57. Cash Flow Overview

    6:02

  58. Operating Cash Flows

    18:41

  59. Indirect Method

    14:26

  60. Investing Cash Flows

    5:14

  61. Financing Cash Flows

    3:17

  62. Depreciation in Cash Flows

    5:50

  63. PPE for Cash Flows

    2:39

  64. Bringing it All Together

    13:57
    65. There are 7 practice problems in this chapter.
    I stopped going to class after the second test and pretty much just watched your chapter videos.
    — Ryan, Spring 2016

    Chapter 8
    Long Term Assets and Depreciation

  65. Acquisition Cost of Assets

    13:23

  66. Lump Sum Purchases

    6:01

  67. What is Depreciation?

    11:23

  68. Straight Line Depreciation

    4:33

  69. Double Declining Balance

    13:58

  70. Units of Production

    3:43

  71. Partial Year Depreciation

    5:50

  72. Capital vs. Revenue Expenditures

    10:42
    73. There are 5 practice problems in this chapter.
    Thank you for your website and great/clear teaching abilities!
    — Julie, Fall 2017

    Chapter 9
    Current Liabilities, Contingencies, and the Time Value of Money

  73. Interest Bearing Notes

    8:26

  74. Non-interest Bearing Notes

    6:16

  75. Contingencies

    5:58

  76. What is Present Value

    8:15

  77. Simple vs Compound

    14:41

  78. PV of a Lump Sum

    4:39

  79. PV of a Lump Sum

    6:09

  80. Ordinary Annuity

    7:16

  81. Purchasing with an Annuity

    4:31

  82. Finding the Payment

    6:07
    83. There are 4 practice problems in this chapter.
    As soon as I subscribed, my test grades went up at LEAST a letter grade. I only use your website and the book to study and I am about to take my final exam. I haven’t been able to come across video as helpful or as easy to follow as yours. It was beautifully simple and simply beautiful how you made it seem like a puzzle and that I should not be intimidated by financial accounting. Hopefully this final goes well, and I'm watching your videos right now to get a little review before hand.
    — Jeronimo, Summer 2018

    Chapter 10
    Bonds, Bonds, and Bonds

  83. Intro to Bonds

    10:04

  84. Discounts and Premiums

    7:34

  85. Selling at a Discount

    7:15

  86. Selling for a Premium

    8:11

  87. Amortization

    21:42

  88. Borrowing Cost

    6:33

  89. Interacting with Market Rates

    5:30

  90. Retiring Bonds

    9:54
    91. There are 5 practice problems in this chapter.
    I honestly don't think I would've been able to pass financial without your help. With finals coming up, I feel very confident with accounting and I never thought I would! So again, thank you for all your help!
    — Claire, Fall 2016

    Chapter 11
    Shareholder's Equity

  91. Shareholder's Equity

    5:12

  92. Stock Classifications

    4:19

  93. Issuance of Stock

    6:37

  94. Treasury Stock

    11:11

  95. Cash Dividends

    9:58

  96. The Effect of Cash Dividends

    6:08

  97. Stock Dividends

    13:48
    98. There are 6 practice problems in this chapter.
    Thank you so much for your website and for the time and effort that you put into it. It has been a huge help.
    — Josh, Spring 2018