amis2200 at The Ohio State University
13 hours of video!

Chapter 1 - Debits, Credits, and the Accounting Equation

  1. The Accounting Equation - 4 min
  2. Assets vs Liabilities - 6 min
  3. Shareholder's Equity - 6 min
  4. The Balance Sheet - 6 min
  5. The Statement of Retained Earnings - 6 min
  6. The Income Statement - 7 min
  7. The Statement of Cash Flows - 7 min
  8. How the Statements Work Together - 10 min

Chapter 2 - The Balance Sheet

  1. Current Assets - 10 min
  2. Non-Current Assets - 11 min
  3. Current Liabilities - 7 min
  4. Non-Current Liabilites - 2 min
  5. Contributed Capital - 6 min
  6. The Classified Balance Sheet - 5 min
  7. The Multistep Income Statement - 13 min
  8. Retained Earnings vs Shareholder's Equity - 7 min
  9. Ratios: Working Capital - 3 min
  10. Ratios: Current Ratio - 4 min
  11. Gross Profit vs Net Profit - 7 min
  12. Profit Margin - 4 min
1 hr 15 min
12Videos6Problems
Chapter OverviewAll ProblemsFormulas

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

  1. T-Accounts - 4 min
  2. Debits and Credits - 7 min
  3. Determining Normal Balances For Assets & Liabilities - 11 min
  4. Determining Normal Balance for Shareholder's Equity - 12 min
  5. Normal Balance Shortcut: Double Entry - 12 min
  6. Normal Balance Shortcut: DEAD Mnemonic - 3 min
  7. The Journal, Ledger, Trial Balance - 14 min
1 hr 1 min
7Videos9Problems
Chapter OverviewAll ProblemsFormulas

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

  1. Cash vs. Accrual Accounting - 8 min
  2. Expense Recognition - 9 min
  3. Accruals and Deferrals - 16 min
  4. What is an Adjusting Entry? - 5 min
  5. Adjusting Entry: Supplies - 2 min
  6. Adjusting Entry: Wages - 5 min
  7. Adjusting Entry: Unearned Revenue - 3 min
  8. Adjusting Entry: Interest - 3 min
  9. Contra-accounts - 5 min
  10. Depreciation - 8 min
  11. The Closing Process - 11 min
1 hr 9 min
11Videos18Problems
Chapter OverviewAll ProblemsFormulas

Chapter 5 - Accounts Receivable and Bad Debts

  1. A/R and Bad Debts Introduction - 8 min
  2. Direct Method - 5 min
  3. The Allowance Method - 9 min
  4. Income Statement vs Balance Sheet Methods - 14 min
  5. Net Credit Sales - 6 min
  6. Write Offs and Reinstatements - 9 min
  7. Notes Receivable - 12 min

Chapter 6 - All About Inventory

  1. COGS and Inventory - 3 min
  2. Net Sales - 11 min
  3. Perpetual vs Periodic - 8 min
  4. FOB Shipping? - 9 min
  5. Transportation In - 9 min
  6. COGS - 7 min
  7. Drawbacks to Periodic - 7 min
  8. Specific Identification - 3 min
  9. Weighted Average - 5 min
  10. FIFO and LIFO - 21 min
  11. Estimating with Gross Profit - 8 min
1 hr 25 min
11Videos8Problems
Chapter OverviewAll ProblemsFormulas

Chapter 7 - Cash Flows

  1. Cash Flow Overview - 7 min
  2. Operating Cash Flows - 19 min
  3. Indirect Method - 15 min
  4. Investing Cash Flows - 6 min
  5. Financing Cash Flows - 4 min
  6. Depreciation in Cash Flows - 6 min
  7. PPE for Cash Flows - 3 min
  8. Bringing it All Together - 14 min
1 hr 11 min
8Videos7Problems
Chapter OverviewAll ProblemsFormulas

Chapter 8 - Long Term Assets and Depreciation

  1. Acquisition Cost of Assets - 14 min
  2. Lump Sum Purchases - 7 min
  3. What is Depreciation? - 12 min
  4. Straight Line Depreciation - 5 min
  5. Double Declining Balance - 14 min
  6. Units of Production - 4 min
  7. Partial Year Depreciation - 6 min
  8. Capital vs. Revenue Expenditures - 11 min
1 hr 10 min
8Videos5Problems
Chapter OverviewAll ProblemsFormulas

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

  1. Interest Bearing Notes - 9 min
  2. Non-interest Bearing Notes - 7 min
  3. Contingencies - 6 min
  4. What is Present Value - 9 min
  5. Simple vs Compound - 15 min
  6. PV of a Lump Sum - 5 min
  7. PV of a Lump Sum - 7 min
  8. Ordinary Annuity - 8 min
  9. Purchasing with an Annuity - 5 min
  10. Finding the Payment - 7 min
1 hr 13 min
10Videos4Problems
Chapter OverviewAll ProblemsFormulas

Chapter 10 - Bonds, Bonds, and Bonds

  1. Intro to Bonds - 11 min
  2. Discounts and Premiums - 8 min
  3. Selling at a Discount - 8 min
  4. Selling for a Premium - 9 min
  5. Amortization - 22 min
  6. Borrowing Cost - 7 min
  7. Interacting with Market Rates - 6 min
  8. Retiring Bonds - 10 min
1 hr 17 min
8Videos5Problems
Chapter OverviewAll ProblemsFormulas

Chapter 11 - Shareholder's Equity

  1. Shareholder's Equity - 6 min
  2. Stock Classifications - 5 min
  3. Issuance of Stock - 7 min
  4. Treasury Stock - 12 min
  5. Cash Dividends - 10 min
  6. The Effect of Cash Dividends - 7 min
  7. Stock Dividends - 14 min
Can't get enough accounting? Can't blame you. Email me if you have anything else you want to know.