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Intermediate Accounting 1: Easy. Fast. Simple!
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Introduction to the Course (2:40)
Accounting Information System - Refresher
The Language of Business (1:30)
Accounting Equation (2:13)
Accounting Equation and Transactions (10:06)
Financial Statements Basics (5:10)
Journalizing and Posting (5:01)
T-Accounts, Debits and Credits (3:16)
Accounts Balances (3:02)
Adjusting Entries (5:27)
Deferrals (2:07)
Accrued Expenses (Adjusting, Reversing, and Payment) (3:37)
Accrued Revenues (Adjusting, Reversing, and Payment) (3:05)
The Accounting Cycle (4:46)
Conceptual Framework for Reporting
Conceptual Framework (5:43)
Income Statement; Other Income Items; Other Reporting Issues
Usefulness and Limitations of the Income Statement (2:50)
Single-Step and Multi-Step Income Statement (1:50)
Discontinued Operations and Non-controlling Interest (3:48)
Balance Sheet
Usefulness and Limitations of the Balance Sheet (3:04)
Classified Balance Sheet; Supplemental Disclosures (4:19)
Time Value of Money
Time Value of Money - Basics (4:56)
Present Value and Future Value of a Single Sum (7:25)
Present Value and Future Value of Annuities (6:10)
Cash and Receivables
Cash and Cash Equivalents (2:37)
Petty Cash Fund (3:39)
Receivables - Introduction (2:21)
Valuation of Accounts Receivable (Bad Debts) (4:06)
Bad Debts - Direct Write-Off Method (4:11)
Bad Debts - Allowance Method (Percentage of Sales) (3:05)
Bad Debts - Allowance Method (Aging Receivables) (3:50)
Internal Controls - Basics (4:24)
Inventories
Merchandising Companies (6:35)
Merchandising - Problem Solving (5:22)
Manufacturing Companies (3:24)
Inventory Assumptions (FIFO, LIFO, Average Cost Methods) (4:59)
FIFO Problem Solving (Perpetual) (7:51)
LIFO Problem Solving (Perpetual) (6:26)
Average Cost Problem Solving (Perpetual) (6:10)
Dollar Value LIFO (6:13)
Other Valuation Issues of Inventories
Lower of Cost or Market (3:40)
Gross Profit Method (2:42)
Statement of Cash Flows
Indirect Method - Statement of Cash Flows (19:05)
Direct Method - Statement of Cash Flows (2:49)
Accrued Expenses (Adjusting, Reversing, and Payment)
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