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Video Library

Payment of Accounts Payable to Suppliers
Accounting Analysis
Operation of Periodic Inventory System
Accounting Analysis
Recording Inventory and the Cost of Goods Sold
Accounting Analysis
Periodic Inventory Systems
Accounting Analysis
Who Uses Perpetual Inventory Systems?
Accounting Analysis
The Trending Inventory System in Today's Business World
Accounting Analysis
Who Uses Periodic Inventory Systems?
Accounting Analysis
Collection of Accounts Receivable from Customers
Accounting Analysis
Closing the Income Summary Account (Example)
Accounting Analysis
Comparing Merchandising Activities with Manufacturing Activities
Accounting Analysis
Closing Entries in a Perpetual Inventory System
Accounting Analysis
Perpetual Inventory Systems
Accounting Analysis
Taking a Physical Inventory
Accounting Analysis
Income Statement of a Merchandising Company
Accounting Analysis
Retailers and Wholesalers
Accounting Analysis
The Operating Cycle of a Merchandising Company
Accounting Analysis
Two Approaches Used in Accounting for Merchandise Inventories
Accounting Analysis
Accounting System Requirements for Merchandising Companies
Accounting Analysis
Preparing Financial Statements Covering Different Periods of Time
Accounting Analysis
After-Closing Trial Balance (Example)
Accounting Analysis
Evaluating Profitability (Example)
Accounting Analysis
The Statement of Retained Earnings (Example)
Accounting Analysis
Summary of the Closing Process
Accounting Analysis
Evaluating Liquidity (Example)
Accounting Analysis
Closing the Temporary Accounts
Accounting Analysis
Closing the Dividends Account (Example)
Accounting Analysis
Closing Entries for Revenue Accounts (Example)
Accounting Analysis
Preparing Financial Statements
Accounting Analysis
What Types of Information Must be Disclosed in Notes Accompanying Financial Statements?
Accounting Analysis
Closing Entries for Expense Accounts (Example)
Accounting Analysis
Materiality and Adjusting Entries
Accounting Analysis
Separate Balance Sheet Subtotals
Accounting Analysis
Relationships among the Financial Statements (Example)
Accounting Analysis
Drafting the Notes that Accompany Financial Statements
Accounting Analysis
The Purpose of Adjusting Entries
Accounting Analysis
The Balance Sheet (Example)
Accounting Analysis
The Income Statement (Example)
Accounting Analysis
Materiality is a Matter of Professional Judgment
Accounting Analysis
The Concept of Materiality
Accounting Analysis
Income Taxes in Unprofitable Periods
Accounting Analysis
What is Depreciation?
Accounting Analysis
Effects of the Adjusting Entries
Accounting Analysis
The Concept of Depreciation
Accounting Analysis
Adjusting Entries and Accounting Principles
Accounting Analysis
Depreciation is Only an Estimate
Accounting Analysis
Depreciation: A Noncash Expense
Accounting Analysis
Types of Adjusting Entries
Accounting Analysis
The Need for Adjusting Entries
Accounting Analysis
Recording Advance Collections Directly in the Revenue Accounts
Accounting Analysis
Adjusting Entry for Insurance Policies (Example)
Accounting Analysis
Converting Assets to Expenses
Accounting Analysis
Adjusting Entry for Prepaid Expenses (Example)
Accounting Analysis
Accrual of Wages (or Salaries) Expense (Example)
Accounting Analysis
Depreciation of a Building (Example)
Accounting Analysis
Characteristics of Adjusting Entries
Accounting Analysis
Converting Liabilities to Revenue
Accounting Analysis
Adjusting Entry for Shop Supplies (Example)
Accounting Analysis
Adjusting Entries and Timing Differences
Accounting Analysis
Accruing Income Taxes Expense: The Final Adjusting Entry
Accounting Analysis
Accruing Unpaid Expenses
Accounting Analysis
Uses and Limitations of the Trial Balance
Accounting Analysis
Accruing Uncollected Revenue
Accounting Analysis
What is Net Income?
Accounting Analysis
Definition of the Trial Balance
Accounting Analysis
Example of a Journal
Accounting Analysis
Definition of Expenses
Accounting Analysis
Accrual of Interest Expense (Example)
Accounting Analysis
Example of a Ledger
Accounting Analysis
Retained Earnings
Accounting Analysis
Example of Recording Income Statement Transactions
Accounting Analysis
Definition of Dividends
Accounting Analysis
Preview of the Income Statement
Accounting Analysis
Debit and Credit Rules for Revenue and Expenses
Accounting Analysis
The Accrual Basis of Accounting
Accounting Analysis
The Matching Principle: When to Record Expenses
Accounting Analysis
The Realization Principle: When to Record Revenue
Accounting Analysis
Overview of the Journal
Accounting Analysis
Accounting Periods
Accounting Analysis
Recording Balance Sheet Transactions
Accounting Analysis
Concise Statement of the Debit and Credit Rules
Accounting Analysis
Expenditures Benefiting More Than One Accounting Period
Accounting Analysis
Definition of Revenue
Accounting Analysis
Income Must Be Related to a Specified Period of Time
Accounting Analysis
Credit Balances in Liability and Owners' Equity Accounts
Accounting Analysis
The Use of Financial Statements by External Parties
Accounting Analysis
Ledger Accounts After Posting
Accounting Analysis
Posting Journal Entries to the Ledger Accounts
Accounting Analysis
Debit Balances in Asset Accounts
Accounting Analysis
Forms of Business Organization
Accounting Analysis
Debit and Credit Entries
Accounting Analysis
Double-Entry Accounting: The Equality of Debits and Credits
Accounting Analysis
Determining the Balance of a T Account
Accounting Analysis
The Use of Accounts
Accounting Analysis
Intro to the Accounting Cycle
Accounting Analysis
The Ledger
Accounting Analysis
The Role of Accounting Records
Accounting Analysis
Sole Proprietorships
Accounting Analysis
The Short Run vs The Long Run
Accounting Analysis
The Need for Adequate Disclosure
Accounting Analysis
The Stable-Dollar Assumption
Accounting Analysis
Version 1.5
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