MAP Used for Videos

Module 1

Module #2: Earnings Per Share

Module #3 & #4: Debits and Credits

Module #5: Time Value of Money, Depreciation, Inventory & Prepaids

Module #6 & #7: Annuities & Amortization

Module #8: Cash Flow Statement

Module #9: Accounts Receivable

Module #10: Bonds

Module #11: Differential Interest

Module #12: Rules, Leases and Goodwill

Module #13: Owners Equity and Mercedes Problem

Spring 2017 Video links:

 A Good Debit and Credit Tutorial

A Debit/ Credit Tutorial  –  Alice  (Be careful with the terminology here as the author uses the work income for Revenue.    This is not kosher with us as income has a specific meaning in Accounting).  You can change his ALICE to ALORE with A = assets, L= liabilities, O = Owners’ Equity, R = revenue, and E = expenses.  For the first, assets and last, expenses, normal balances are debits, you also increase these with debits.  For the three in the middle, LOR, the normal balance is credit and they are increased with credits.

Cash Flow Statement Video