Notes

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Financial Accounting
The Financial Statements; Business Environment
Transaction Analysis
Accrual Accounting (Adjusting Entries; Preparation of Financial Statements)
Accounting Cycle; Closing Accounts; Post Closing Trial Balance
Internal Control; Bank Reconciliation; Petty Cash
Short-term Investments; Merchandising Operations
Receivables; Accounting for Uncollectible's
Inventory & Cost of Goods Sold
Plant Assets & Intangibles
Current Liabilities (known and unknown amounts)
Stockholders’ Equity; Issuing Stock; Retained Earnings; Dividends; Stock Valuation
Statement of Cash Flows


Managerial Accounting
Introduction to Managerial Accounting; Merchandising/Manufacturing Companies
Job Costing; Cost Flow; Allocation/Adjustment of Overhead; Completion and Sale of Finished Goods
Activity-Based Costing
Process Costing
Cost Behavior
Cost-Volume-Profit Analysis
Relevant Costs for Short-Term Decisions
Master Budget: Operating and Financial Budgets; Responsibility Accounting
Performance Evaluation
Standard Costs and Variances
Capital Investments; Time Value of Money
Financial Statement Analysis


Cost Accounting
Cost Terms and Purposes
Cost-Volume-Profit Analysis
Job Costing
Activity-Based Costing and Activity-Based Management
Master Budget and Responsibility Accounting
Inventory Costing and Capacity Analysis
Flexible Budgets, Direct-Cost Variances, and Management Control
Flexible Budgets, Overhead Cost Variances, and Management Control
Decision Making and Relevant Information
Capital Budgeting and Cost Analysis


Intermediate Accounting I
Review of the Accounting Cycle
The Financial Reporting Environment
Financial Reporting Theory
Judgment and Applied Financial Accounting Research
Statements of Net Income and Comprehensive Income
Statements of Financial Position and Cash Flows and the Annual Report
Accounting and the Time Value of Money
Revenue Recognition
Short-Term Operating Assets: Cash & Receivables
Short-Term Operating Assets: Inventory
Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition
Long-Term Operating Assets: Departures from Historical cost