The videos included in this tab are from the 2020 Summer Semester.

MAP Used for Videos

Module #1: Introduction to the Course

• Accounting Equation and T- Accounts Pg. 3 (22 min.)
• T-Accounts Part 2 Pg. 4 (22 min.) 
• Income Statement Pg. 4, 5, 17 (18 min.)
• Balance Sheet Pg. 4, 5, 16 (27 min.)
• Statement of Owners’ Equity Pg. 4, 5, 17 (8 min.)
• Current Liabilities and Matching Principle Pg. 9 (24 min.)

Module #2: Earnings Per Share

• Earnings Per Share – Basic (EPS) Pg. 36 (23 min.)

Module #3 & #4: Debits and Credits

• Journal Entries (Debits and Credits) Pg. 43, 45 (44 min.)
• Year 2 Beginning Balances and JEs Pg. 52 (41 min.)
• Dividends Pg. 66 (7min.)

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

• Time Value of Money Future Value Pg. 85 (17 min.)
• Time Value of Money Present Value Pg. 87 (14 min.) 
• Depreciation Pg. 91 (7 min.)
• Inventory Pg. 92 (20 min.)
• Prepaids, Accruals and Current Portion of Long-Term Debt Pg. 95 (18 min.)

Module #6 & #7: Annuities & Amortization

• Annuities Pg. 112 (7 min.)
• Amortization Schedules Pg. 113 (20 min.)

Module #8: Cash Flow Statement

• Statement of Cash Flows Pg. 125 (36min.)

Module #9: Accounts Receivable

• Accounts Receivable Pg. 139 (20 min.) 
• Accounts Receivable Part 2 and Forensic Accounting Pg. 142 (16 min.)

Module #10: Bonds

• Bonds – Original: Face Rate = Market Rate Pg. 151 (16 min)
• Bonds – Discount: Face Rate<Market Rate Pg. 152 to 153 (27 min)
• Bonds – Premium: Face Rate>Market Rate Pg. 154 to 155 (16 min)
• Bonds – Zero Coupon Pg. 157 [Also Read Pg. 156] (12 min)

Module #11: Differential Interest

• Sam Bopper: Interest Only w/out Down Payment Pg. 163 (15 min)
• Sam Bopper: Equal Payment w/out Down Payment Pg. 165 (11 min)
• Buddy’s Airplane: Equal Payment with Down Payment Pg. 167 (13 min)
• Helpful Steps Document: The Calculations for Differential Interest and Bonds

Module #12: Rules, Leases and Goodwill

• Rules and Leases Pg. 179 to 181 (25 min)
• Goodwill: What it is and Rate of Return Pg. 185 (5 min)
• Goodwill: Journal Entries Pg. 185 to 186 (31 min)

Module #13: Owners Equity and Mercedes Problem

• Owners Equity Pg. 191 to 194 (20 min)
• Mercedes Pg. 197 to 201 (14 min)

Spring 2017 Video links:

• March 28, 2017  Bonds and Dif Interest Part I
• March 30, 2017     Differential Interest Part II
• April 06, 2017  Owners’ Equity

• April 13, 2017 Ratios
• April 18, 2107  Ratios II, Fin Statement Analysis
• April 20, 2017 Managerial

 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